{"text_format":"1","workbook":"xlsx","n_sheets":24,"sheets":["Change log","Instructions","Guidance","In Scope FSLIs-SD","IRA","SoC","SoC - Related Party","SoC - Mgmt Override","Other Work Performed","Config","SecurityLabel","SoC Config","Languages","Language Change","Controls Library EN","Substantive Procedures EN","Log","Debug Info","Import Def","Import Def - Tables","Loaded Data","Load Def","Load Def - Tables","Table Mapping"],"not_rendered":{"charts":0,"images":14,"macros":1,"external_links":0,"defined_names":490,"comments":2,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Change log","index":0,"n_rows":4,"n_cols":2,"rows_kept":4,"cut":false,"hidden":true,"merged":[]}
[]
[]
[1,"Retirer le gris de la section contrôle pour Not Signficant bu material FSLI"]
[2,"Retirer le niveau \"Other\" dans les Evidence"]

{"sheet":"Instructions","index":1,"n_rows":246,"n_cols":12,"rows_kept":246,"cut":false,"hidden":false,"merged":[[71,2,72,14],[74,2,75,14],[76,2,77,14],[244,2,244,14],[245,2,245,14],[235,2,235,9],[241,2,241,14],[243,2,243,14],[237,2,239,14],[204,2,204,14],[206,2,206,14],[207,2,207,14],[233,2,233,14],[220,2,221,14],[198,2,198,14],[203,2,203,14],[3,1,4,14],[10,1,12,5],[49,3,49,14],[21,2,21,14],[33,2,33,14],[22,2,22,14],[31,2,31,14],[32,2,32,14],[34,2,34,14],[24,2,24,14],[29,2,29,14],[199,2,201,14],[188,2,188,14],[193,2,193,14],[189,2,191,14],[194,2,196,14],[171,2,171,14],[175,2,175,14],[168,2,169,14],[172,2,173,14],[176,2,177,14],[156,2,156,14],[167,2,167,14],[153,2,154,14],[160,2,161,14],[162,2,165,14],[138,2,138,14],[151,2,151,14],[140,2,142,14],[136,2,136,14],[131,2,132,14],[119,2,119,14],[90,2,92,13],[110,2,112,14],[114,2,117,14],[121,2,123,13],[66,2,66,14],[68,2,69,14],[47,3,47,14],[56,2,56,14],[58,2,61,14],[63,5,64,14],[48,2,48,14],[209,2,209,14],[210,2,211,14],[50,3,50,14],[51,3,51,14],[0,11,0,14],[6,1,6,14],[14,2,14,14],[15,2,15,14],[16,2,16,14],[17,2,17,14],[18,2,18,14],[54,3,54,14],[52,3,52,14],[53,3,53,14],[79,2,79,13],[87,2,88,13]]}
[null,null,null,null,null,null,null,null,null,null,null,"UNCLASSIFIED"]
[null,"AUDIT PLANNING TEMPLATE"]
[null,"INSTRUCTIONS"]
[null,"Auditors should familiarize themselves with how to use the new APT and what NOT to do to prevent future possible bugs/corrupted APTs. "]
[]
[]
[null,"Quick access buttons (the three key most commonly used buttons have been reproduced here for quicker access)"]
[]
[]
[]
[]
[]
[]
[]
[null,null,"The information on this tab is divided into the following sections:"]
[null,null,{"$f":"B21&\" \"&C21","v":"1. Instructions"}]
[null,null,{"$f":"B135&\" \"&C135","v":"2. Do's and Don'ts"}]
[null,null,{"$f":"B159&\" \"&C159","v":"3. Frequently asked questions (FAQs)"}]
[null,null,{"$f":"B219&\" \"&C219","v":"4. Problems?"}]
[]
[null,"1.","Instructions"]
[]
[null,"1.1","Guidance Tab"]
[]
[null,null,"The guidance tab includes further information on various sections of this document. Is it separated in 3 sections:"]
[null,null,"1) In Scope FSLIs-SD"]
[null,null,"2) Inherent Risk Assessment"]
[null,null,"3) Summary of Comfort"]
[]
[null,null,"All the guidances that were included in the previous version of the Audit Planning Template have been removed from each tab and grouped on the 'Guidance' tab and udpated to reflect changes made to this document."]
[]
[null,"1.2","How to enable macros?"]
[null,null,"a) If the Security Warning shows at the top, click on \"Enable Content'. The macros will not work unless the content is enabled."]
[]
[null,null,"b) The workbook needs to be saved as a macro-enabled workbook with the file extension (.xlsm)."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"1.3","This Audit Planning Template includes the following features and enhancements:"]
[]
[null,null,"●","SoC tab - Embedded controls library and substantive procedures libraries linked to the IFRS and PSAS risk matrices found on our Intranet."]
[null,null,"●","SoC tab - SoC horizontal layout presentation allowing to group and ungroup FSLIs."]
[null,null,"●","Button to insert or edit comment boxes."]
[null,null,"●","Button to delete comment boxes."]
[null,null,"●","Button to relocate comments next to their parent cell when they have been moved around."]
[]
[null,"1.4","Update substantive procedure library"]
[]
[null,null,"In order to ensure you are using the most up to date IFRS and PSAS substantive procedure libraries, click on the following button. No action should be taken in Excel at the same time. This update process may take up to 10 minutes. This will update the IFRS and PSAS substantive procedure libraries embedded in this APT but will not update the procedures already included in the SoCs. This button is linked to the IFRS Risk Matrix and the PSAS Risk Matrix found on the Intranet. It will also work if your are offline."]
[]
[]
[]
[]
[null,null,null,null,null,"DO NOT CLICK THIS BUTTON BEFORE the publication of the Fall Accounting Methodology Update otherwise the embedded substantive procedure library will revert to being empty."]
[]
[]
[null,"1.5","Develop and document the audit plan"]
[]
[null,null,"a) Enter all FSLIs/SD as shown in the financial statements under the FSLI (class of transactions, account balances and disclosures) column of the \"In Scope FSLIs-SD\" sheet. To add additional rows for additional FSLIs/SD, click the + New Row button."]
[]
[]
[null,null,"b) To ensure that \"Summary of Comfort (SoC)\" sheets are properly created, ensure that the Status column indicates OK for each FSLI/SD. Delete rows that were not used and have Enter Name of FSLI/SD in the Status column by clicking the Delete FSLI/SD button beside the relevant row."]
[]
[]
[null,null,"c) Document identified risks in the \"Inherent Risk Assessment (IRA)\" sheet. Select FSLIs/SD for each documented risk and  assess risk."]
[]
[null,null,"d) A SoC will be created for all FSLIs/SD or group of FSLIs/SD that have To be created in the Summary of Comfort sheet column. If a team requires a SoC to be created for FSLIs/SD other than those already indicated To be created, select Yes in the Additional Summary of Comfort Required column."]
[]
[]
[null,null,"e) Click the following buttons in the exact same order to create \"Summary of Comfort (SoC)\" sheets."]
[]
[null,null,"#1"]
[]
[]
[null,null,"#2"]
[]
[]
[null,null,"If the information in the \"In Scope FSLIs/SD\" sheet has been updated, this process will also delete Summaries of Comfort not required because the In Scope FSLIs/SD criteria are no longer met. "]
[]
[]
[null,null,"f) When you have multiple FSLIs/SD on the same SoC, you may have a control or a substantive procedure that is addressing only one FSLI/SD. In this situation, you have the option to ungroup the FSLIs/SD on the same SoC to better reflect this situation by selecting \"Ungroup\". Each FSLI/SD will have their own evidence by assertion section presented horizontally."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"g) Document the controls and substantive procedures you intend to perform on as well as the nature, timing and extent of those procedures. Document the planned level of evidence to be obtained by assertion for each procedure. Indicate if the procedures are sufficient and not excessive to address the assessed risks."]
[]
[]
[]
[null,null,"DOCUMENTATION EFFICIENCY TIP - Auditors should consider using the embedded controls/substantive procedures libraries to document controls/procedures. This will pre-populate the controls/procedures description as well as the default assertions covered by the controls/procedures. The description of substantive procedures match the name of the actual procedures in TeamMate. Auditors can customize the description and the assertions if required. "]
[]
[]
[]
[]
[null,"1.6","Update \"In Scope FSLIs/SD\" sheet and/or \"Inherent Risks Assessment (IRA)\" sheet"]
[]
[null,null,"a) Whenever changes are made to the \"In Scope FSLIs/SD\" sheet and/or \"Inherent Risk Assessment (IRA)\" sheet, click the following two buttons in the exact same order to add new SoCs as required, to delete SoCs which are no longer required and/or to update the inherent risk assessment by assertion section of each SoC."]
[]
[]
[]
[null,null,"#1"]
[]
[]
[null,null,"#2"]
[]
[]
[null,null,"b) When further changes are made to the \"In Scope FSLIs-SD\" sheet and/or \"Inherent Risk Assessment (IRA)\" sheet, click the buttons again (#1 first and #2 second) to update the related SoCs."]
[]
[]
[null,"2.","Do's and Don'ts"]
[]
[null,"2.1","Do's"]
[]
[null,null,"a) Only keep one version of the APT in TeamMate, do not keep multiple versions."]
[]
[null,null,"b) On the IRA sheet, ONCE SoCs have been created and risks transferred on SoCs, if you want to change an FSLI/SD already assigned to a risk, you need to delete the FSLI/SD using the \"Delete FSLI/SD\" button and add a new FSLI using the \"Add FSLI/SD\" button. Do not use the drop-down list to change the FSLI/SD."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"2.2","Don'ts"]
[]
[null,null,"a) On the \"In Scope FSLIs/SD\" tab, do not delete all FSLIs/SD until the sheet empty because you will get an error message. Always keep at least one FSLI/SD row."]
[]
[]
[null,null,"b) Never copy/paste cells in the APT, only copy/paste by selecting the text within the cell."]
[]
[null,"3.","Frequently asked questions (FAQs)"]
[]
[null,"3.1","I want to separate a previously grouped FSLI/SD to present it on its own SoC but I cannot change the Business Process Group # in the \"In Scope FSLIs/SD\" tab because the cells are locked. How can I modify the grouping of the FSLIs/SD in the \"In Scope FSLIs/SD\" tab?"]
[]
[null,null,"Once the SoCs have been created for the FSLIs, it is not possible to adjust the Business Process Group #. In order to ungroup a previously grouped FSLI/SD in the \"In Scope FSLIs/SD\" tab, you should remove the FSLI/SD you want to ungroup by clicking the \"Delete FSLI/SD\" button located at the end of the FSLI row. Then, you add back that FSLI by clicking the \"New Row\" button located at the bottom of the \"In Scope FSLIs/SD\" tab. Unfortunately, this will result in FSLIs in the \"In Scope FSLIs/SD\" tab not being in order anymore."]
[]
[]
[]
[]
[null,"3.2","I added a comment to a cell. How can I make it always visible?"]
[null,null,"Right-click the cell and then click Show/Hide Comment. If you have multiple comments in your worksheet, you can display or hide all comments on the worksheet by clicking Show All Comments on the Review tab, in the Comments group.\n\n"]
[]
[]
[null,"3.3","My comments have all moved around and are no longer next to their parent cells. How can I relocate them back next to their parent cells?"]
[null,null,"In the quick access toolbar located at the top of the APT, click on the following button         . You will have the option to relocate only the comments in the active worksheet or all comments in the entire workbook."]
[]
[]
[null,"3.4","Can the APT automatically add the $ amount entered in the \"Amount\" column next to the FSLI name on SoCs?"]
[null,null,"Currently, the APT does not have this feature. You can add the $ amount beside the FSLI name in the \"In Scope FSLIs/SD\" tab and it will be automatically transferred on the related SoCs.  "]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"3.5","I cannot enter my own Control/Test # on SoCs anymore. What can I do if I want to assign my own Control/Test #?"]
[null,null,"Because you can use the Control/Test # field to select controls/procedures from pre-populated libraries, it is not possible to customize that field anymore. If you need to assign your own Control/Test #, you can add that information in the Description field at the beginning of the control/procedure description. "]
[]
[]
[]
[null,"3.6","When I selected a new Control/Test # from the libraries, all the information already documented in that row got erased. How can I got back?"]
[null,null,"It is not possible to go back. Whenever you change and select another Control/Test # from the libraries, the information already entered in that same row will be replaced with the pre-populated information from the libraries. We will consider displaying a warning message when the user change the Control/Test # in a future release of the APT. In the meantime, it is recommended to always ensure the row is empty before selecting Control/Test #."]
[]
[]
[]
[null,"3.7","Can a search through the controls/substantive procedure libraries instead of scrolling down?"]
[null,null,"It is not possible to search through the controls/substantive procedure libraries and this is a feature we are going to consider in a future release of the APT. However, you can use the Controls Library and the IFRS/PSAS Risk Matrix to search procedures and their relation to risks. They are accessible on the Intranet in the Teamplate and Checklist section."]
[]
[]
[]
[null,"3.8","If I use the standard controls/substantive procedures library, can I still customize the assertions and the controls/procedures description?"]
[null,null,"Yes. You just need to select the cell and make your change."]
[]
[null,"3.9","When I use the Find function, I do not get any results when the text I'm searching for actually exist in the worksheet."]
[null,null,"The Find function does not work on locked cells, only on cells editable by users."]
[]
[null,"3.10","I have FSLIs/SD entered in the \"In Scope FSLIs/SD\" tab but when I try to select an FSLI/SD on the \"IRA\" tab using the drop-down list, the list is empty."]
[null,null,"When this happens, add a new FSLI in the \"In Scope FSLIs/SD\" tab using the \"New Row\" button and enter a name for the FSLI. Then, select another cell and it will reset the drop-down list on the \"IRA\" tab. You can delete the FSLI you just added using the \"Delete FSLI/SD\" button."]
[]
[]
[]
[]
[]
[]
[]
[null,"4.","Problems?"]
[]
[null,null,"AEA made every effort to fix the problems encountered in the previous version of the APT. If the new APT does not work as intended or if you encounter any Microsoft Visual Basic error message similar to these:"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"contact AEA immediately by performing the following steps:"]
[]
[null,null,"a) Stop what you were doing (do not click on End in the error message yet)"]
[]
[null,null,"b) Take a print screen copy of the error message and paste it in an e-mail addressed to AEA inbox\n",null,null,null,null,null,null,null,"AEA_AA-AMA_AA@oag-bvg.gc.ca"]
[]
[null,null,"c) Write-down in the e-mail the detailed steps you did just before you got the error message (ex: On the IRA tab, I added FSLI #5 to Risk #6 by clicking on the Add FSLI/SD button, selected significant for the accuracy assertion using the drop-down list, then clicked on the Create/Delete SoC button to update the SoCs. Everything was working fine up to this point. Then, I clicked the Update IRA button and got the error message.) \n"]
[]
[]
[]
[null,null,"d) Close the error message and close the file\n"]
[]
[null,null,"e) Attach a copy of the file in the e-mail and wait for further instructions from AEA before continuing your work\n"]
[]
[null,null,"Prompt communication with AEA will increase our chance to fix the problem so you can continue using a bug free template for many years to come.  "]

{"sheet":"Guidance","index":2,"n_rows":49,"n_cols":5,"rows_kept":49,"cut":false,"hidden":false,"merged":[[47,2,47,4],[48,2,48,4],[43,2,43,4],[44,2,44,4],[45,2,45,4],[46,2,46,4],[36,2,36,4],[37,2,37,4],[39,2,39,4],[40,2,40,4],[41,2,41,4],[31,2,31,4],[32,2,32,4],[33,2,33,4],[34,2,34,4],[35,2,35,4],[24,2,24,4],[26,2,26,4],[28,2,28,4],[29,2,29,4],[30,2,30,4],[18,2,18,4],[20,2,20,4],[21,2,21,4],[22,2,22,4],[23,2,23,4],[3,2,3,4],[4,2,4,4],[5,2,5,4],[6,2,6,4],[7,2,7,4],[14,2,14,4],[15,2,15,4],[16,2,16,4],[17,2,17,4],[8,2,8,4],[9,2,9,4],[10,2,10,4],[11,2,11,4],[13,2,13,4]]}
[null,null,null,null,"UNCLASSIFIED"]
[null,"Guidance"]
[null,"In Scope FSLIs-SD"]
[null,"In Scope FSLIs/SD","Significant FSLI - See OAG Audit 5042\n\nCAS 315 defines significant classes of transactions, account balances or disclosures as those for which there are one or more relevant assertions. Assertions are considered relevant when they have an identified risk of material misstatement (CAS 315.12). When we identify a reasonable possibility of material misstatement at the assertion level for an FSLI, it is considered a “significant FSLI”. \n\nOur identification of significant FSLIs and relevant assertions assists us in determining the procedures needed to address the risks of material misstatement (i.e., controls and substantive tests). If we determine that an FSLI is not considered a significant FSLI, we would not need to perform further audit procedures over the FSLI, unless the FSLI is material. If an FSLI is not determined to be significant but it is material (i.e., there is no reasonable possibility of material misstatement for the FSLI and therefore no relevant assertions are identified, but it is quantitatively material), CAS 330.18 requires us to perform substantive procedures solely because the requirement of CAS 330 to perform substantive procedures for material FSLIs applies irrespective of the results of our risk assessment."]
[null,"FSLI (class of transactions, account balances and disclosures) \nCAS 315.28(b)","Level at which to identify significant FSLIs – See OAG Audit 5042\n\nThere is no formal CAS definition of account balances, classes of transactions or disclosures. However, we generally interpret this phrase as including amounts that are separately disclosed in the financial statements (account balances presented on the balance sheet, classes of transactions presented on the income statement, and disclosures in the notes) and refer to classes of transactions, account balances and disclosures as ’FSLIs’ (see OAG Audit 5041).\n\nConsideration needs to be given if an amount presented or disclosed comprises more than one FSLI. We also consider if further disaggregation of a line item presented in an entity’s financial statements may help us more efficiently and effectively target our risk assessment and develop appropriate audit responses."]
[null,"Business Process Group #","Use the Business Process Group # column to create an FSLI grouping. A grouping is a collection of FSLIs (e.g., Expenses, Accounts payable and Prepaid expenses may form the Purchasing Business Process grouping by assigning them with the same number) generated by the auditor and used to ease the documentation of the planned audit response for the purpose of the “Summary of Comfort” sheet. As a result, we can have a “Summary of Comfort” either at an account balance level or business process level. \n                                                                                                                                                                                                                                                                                                                                                                                                   Important note: Once SoCs are created, the numbers entered in this column cannot be changed and additional Business Process # cannot be added. As a result, make sure that the FSLI (class of transactions, account balances and disclosures) listing is complete before creating SoCs. If you rollover the Audit Planning Template and want to change the grouping # associated to an already existing FSLI, you need to delete the FSLI and then add the FSLI back again to be able to assign a new grouping # to that FSLI."]
[null,"Material\n(Yes/No)","Responses in this column are auto-populated based on the information entered in the \"Current period amount\" column and the performance materiality amount. A “Yes” answer in this column means that the FSLI amount is greater than or equal to performance materiality and therefore, the FSLI is referred to as a material FSLI. "]
[null,"RMM\n(Yes/No)","Relevant factors when identifying significant FSLIs – See OAG Audit 5042 \n\nIs there a reasonable possibility of a material misstatement at the FSLI assertion level? The following are some factors that may be relevant to our identification of risks of material misstatement and determining an FSLI is significant:\n \n• Size and composition of the account\n• Susceptibility to misstatement due to errors or fraud\n• Volume of activity, complexity, and homogeneity of the individual transactions processed through the account or reflected in the disclosure\n• Nature of the account, class of transactions, or disclosure\n• Accounting and reporting complexities associated with the account or disclosure\n• Exposure to losses in the account\n• Possibility of significant contingent liabilities arising from the activities reflected in the account or disclosure\n• Existence of related party transactions in the account\n• Changes from the prior period in account or disclosure characteristics\n• Preliminary understanding of the complexity, uncertainty and subjectivity associated with the FSLI\n• If forecasts are important to the estimate, the length of the forecast period and degree of uncertainty regarding trends affecting the forecast.\n\nIn accordance with CAS 200.A16, a risk of material misstatement exists when there is a reasonable possibility of a misstatement occurring (i.e., its likelihood) and being material if it were to occur (i.e., its magnitude)."]
[null,"Risk assessement status","Formula in this column performs a check based on the information documented in tab ‘In Scope FSLIs-SD’ and tab ‘IRA’. It ensures that when the answer is ‘Yes’ in RMM column of this tab, a risk is documented in ‘IRA’ tab. It also check that when a risk is documented in the ‘IRA’ tab for an FSLI, the answer in the ‘RMM’ column is ‘Yes’ for related FSLI in the current tab. If no information appears in this column, no action is required by audit team. \n\nAction to be taken are described below:\n\n“Assessment missing in IRA TAB for this FSLI” \nA RMM was identified for this FLSI (a ‘Yes’ answer is in the column RMM) but no risk is documented in ‘IRA’ tab in relation to this FSLI. This message will disappear if the audit team documents and completes the inherent risk assessment for at least one risk in relation to this FSLI or if the audit team modifies the answer in RMM column for ‘No’.\n\n“Risk assessment in IRA while no RMM identified”\nA risk assessment is completed in ‘IRA’ tab for this FSLI, but the answer in column RMM is ‘No’. The message will disappear if the audit team changes the answer in column ‘RMM’ for ‘Yes’ or if it removes the inherent risk assessment for all the risks in relation to this FSLI from the ‘IRA’ tab."]
[null,"Rationale for Not Significant but Material FSLI ","FSLIs not determined to be significant but that are material – See OAG Audit 5042\n\nDocument the rationale for determining that an FSLI is not significant but material.\nIt would not be common to identify multiple not significant FSLIs that are material. Identifying multiple FSLI as not significant even though they are material, increases the risk that undetected misstatements in several FSLI may, in the aggregate, be material to the financial statements as whole."]
[null,"Additional Summary of Comfort Required","In rare circumstances, engagement teams may need to create SoC sheets for FSLIs not In Scope (e.g., for FSLIs containing particular items with specific materiality levels for which a SoC will not be automatically created, for hospitality and travel expenses, executive compensation, for FSLIs including an element of unpredictability). As a result, a SoC can be created once we select \"Yes\" under the Additional Summary of Comfort Required column. The additional SoC sheet can be used to document FSLIs which are not In Scope, including those that are classified as not significant and not material."]
[null,"Status","Responses in this column are auto-populated. Before you can create or delete SoCs, all FSLIs must display \"OK\" in the status column. This column will display:\n\n\"Enter name of FSLI/SD\" when the name has not yet been entered or is blank.\n\n\"Please Enter FSLI/SD Amount\" if the amount is missing for the related FSLI/SD.\n"]
[null,"Inherent Risk Assessment"]
[null,"W/P Reference","Enter the working paper reference where the risk was first identified in TeamMate folder B – Understand the business and assess risks."]
[null,"FSLI (class of transactions, account balances and disclosures) \nCAS 315.28(b)","For each risk, the team identify all the related significant FSLIs affected by that risk. Significant FSLIs can be associated to more than one risk. Click the Add FSLI/SD button in order to associate more than one significant FSLI to a specific risk. Click the Delete FSLI/SD button to delete a significant FSLI associated to a specific risk."]
[null,"Inherent risk assesment for accounting estimates already documented in procedure 'Understanding  Accounting Estimates'?\n(Yes/No)","Inherent risk assessment for accounting estimates are documented in procedure 'Understand Accounting Estimates'. Insert the reference to the procedure 'Understand Accounting Estimates' in column ‘W/P Reference’ and select ‘Yes’ in this column if this risk is related to an accounting estimate. For these risks, no documentation is required for Inherent risk factors on this tab. Report the assessed level of risk from procedure 'Understanding Accounting Estimates' in appropriate columns under ‘Inherent risk conclusion for each relevant assertion’."]
[null,"Inherent risk factors (reflecting the likelihood)\nLow, Moderate, High\nCAS 315.31(a)","The Inherent Risk Factors – See OAG Audit 5043.3\n\nInherent risk factors are characteristics of events or conditions that affect susceptibility of an assertion about a class of transactions, account balance or disclosure, to misstatement, whether due to fraud or error, and before consideration of controls. Such factors may be qualitative or quantitative. Inherent risk factors include :\n\nComplexity—arises either from the nature of the information or in the way that the required information is prepared, including when such preparation processes are more inherently difficult to apply. \n\nSubjectivity—arises from inherent limitations in the ability to prepare required information in an objective manner, due to limitations in the availability of knowledge or information, such that management may need to make an election or subjective judgment about the appropriate approach to take and about the resulting information to include in the financial statements. \n\nChange—results from events or conditions that, over time, affect the entity’s business or the economic, accounting, regulatory, industry or other aspects of the environment in which it operates, when the effects of those events or conditions are reflected in the required information. Such events or conditions may occur during, or between, financial reporting periods. \n\nUncertainty—arises when the required information cannot be prepared based only on sufficiently precise and comprehensive data that is verifiable through direct observation. \n\nSusceptibility to misstatement due to management bias or other fraud risk factors insofar as they affect inherent risk—susceptibility to management bias results from conditions that create susceptibility to intentional or unintentional failure by management to maintain neutrality in preparing the information. \n\nSee OAG Audit 5043.3 for more details."]
[null,"Inherent risk conclusion for each relevant assertion\n(reflecting magnitude of potential misstatements) \nCAS315.32","Relevant assertions – See OAG Audit 5042\n\nAssertions are considered relevant when they have an identified risk of material misstatement (CAS 315.12). To identify relevant assertions, determine the most likely ways that the given class of transactions, account balance and disclosure could be misstated by considering the nature of the transactions, the volume and complexity of transactions, and other relevant factors. \n\nWhen assessing the identified risks at the assertion level, evaluate whether they relate more pervasively to the financial statements as a whole and potentially affect many assertions, in which case we may determine that there is a risk of material misstatement at the financial statement level, which would need to be assessed and addressed, as appropriate.\n\nWhen determining if an assertion is relevant, we need to consider if there is a reasonable possibility of material misstatement associated with this assertion. \n\nMapping of CAS assertions to OAG assertions – See OAG Audit 5042\n\nTo simplify the use of financial statement assertions in practice, OAG has condensed the implicit assertions identified in CAS 315 as follows, combining the assertions about transactions and events (Tr) with the assertions about account balances (B) and presentation and disclosure (PD): \n\nA – Accuracy\nC – Completeness\nCO – Cutoff\nE/O – Existence/occurrence\nPD – Presentation and disclosure\nRO – Rights and obligations\nV – Valuation\nAU – Authorities \n"]
[null,"Risk ready to be reported to related SoC - Status\n(Yes, No)","The information in this column will automatically default to ‘Yes’ if the inherent risk is assessed as normal or higher for at least one assertion. Otherwise, the answer will automatically default to ‘No’. Note that only risks with a ‘Yes’ answer in that column will be reported to SoCs."]
[null,"Automatic significant risks"]
[null,"Revenues, as it relates to fraud, unless presumption is not applicable (CAS 240.27)","Assessment of the Risk of Material Misstatement Due to Fraud – See OAG Audit 5505\n\nWe evaluate which types of revenue and revenue transactions give rise to risks of fraud in revenue recognition at the assertion level. It is important that the assessment of fraud risk in revenue recognition is performed with sufficient granularity to identify the risk at the FSLI assertion level and develop an appropriate response. \n\nDetermining the relevant assertions for the identified risks of fraud in revenue recognition reflects our fraud risk assessment based on entity specific factors and does not constitute rebutting the risk for other assertions that we do not identify as relevant (i.e., the risk of fraud in revenue recognition is considered to be rebutted only when we determine that there are no relevant assertions for the risk). \n\nWhen considering whether it is appropriate to rebut the presumed significant risk of fraud in revenue recognition, we are not assessing whether the identified risk of material misstatement due to fraud represents a significant or elevated/normal risk because we are required by CAS 240.28 to treat any identified risk of material misstatement due to fraud as a significant risk.\n\nA risk titled Revenues, as it relates to fraud, unless presumption is not applicable (with associated completeness, accuracy, cut‑off, existence/occurrence assertions and presentation and disclosure) is automatically included in the Audit Planning Template. The inherent risk is automatically determined as Significant.\n\nWhere we are able to overcome the presumption that there are risks of fraud in revenue recognition, manually change the inherent risk level to N/A for all assertions. When we do this, a message will prompt asking the team to document their rationale in the 'Fraud risk assessment' procedure."]
[null,"Management override of controls (CAS 240.32)","Management Override of Controls – See OAG Audit 5508\n\nFor management override of controls, a separate SoCs sheet is already included in the Audit Planning Template and proper responses to this risk must be documented given that this risk cannot be overridden."]
[null,"Significant related party transactions outside the normal course of business (CAS 550.18)","Risk assessment procedures for related party transactions – See OAG Audit 7532\n\nFor significant related party transactions outside the normal course of business, a separate SoCs sheet is also already included in the Audit Planning Template. However, this risk may be not applicable if there are no significant related party transactions outside the normal course of business. If this risk is not applicable, select the checkbox and the corresponding SoC sheet will disapear given no response to the risk is required. By selecting the checkbox, you are not overriding the risk but rather indicating that the risk is not applicable for your audit. If there are significant related party transactions outside the normal course of business, proper responses to this risk must be documented in the corresponding SoC given that this risk cannot be overridden when it is applicable as per CAS."]
[null,"Risks at the financial statement level","Assess Risks at the Financial Statement Level – See OAG Audit 5043.2\n\nFinancial statement level risks relate pervasively to the financial statements as a whole and because they potentially affect many FSLIs at the assertion level would normally be considered either an elevated or a significant risk. Our assessment of whether an identified financial statement level risk is elevated or significant is based on our assessment of the likelihood of the misstatement occurring as a result of the risk and the magnitude of potential misstatements if they were to occur.\n\nIf we identify financial statement level risks of material misstatement, we need to consider if they affect our assessment of risks at the assertion level for FSLIs.\n"]
[null,"Risks at the FSLI assertion level","Pervasive Risks of Material Misstatement at the Assertion Level – See OAG Audit 5043.3\n\nThe assessed inherent risk relating to a particular risk of material misstatement at the assertion level represents a judgment within a range, from lower to higher, on the spectrum of inherent risk. When applying the OAG Risk Assessment Process, we document our conclusion as to the level of inherent risk using a range that we describe as a “normal,” “elevated” or “significant” level of inherent risk. Inherent risk is assessed without considering the effect of the entity’s internal controls. Instead, our assessment of the effectiveness of the design and operation of the entity’s internal controls impacts our separate assessment of control risk (and our determination of expected controls reliance). \n\nThe judgment about where in the range inherent risk is assessed may vary based on the nature, size and complexity of the entity, and takes into account the assessed likelihood and magnitude of the misstatement and inherent risk factors.\n\nSee OAG Audit 5043.3 for more details."]
[null,"Summary of Comfort"]
[null,"Inherent Risk Assessment by Relevant Assertion","The information included in this section is pre-populated based on information entered in the “Inherent Risk Assessment (IRA)” sheet as it relates to an In Scope FSLI/SD or FSLIs/SD grouping. Risk assessment cannot be changed unless it is changed in the IRA sheet. If no risk is carried forward in this section of the SoC, the overall conclusion by assertion at the bottom of this section will be determined as N/A for all assertions. This is expected to be the case for FSLI classified as ‘Not significant but material’ in ‘In Scope FSLIs-SD’ sheet.\n\nThe overall conclusion by assertion is pre-populated based on the highest level of risk documented for each relevant assertion. In example, if at least one risk is determined to be significant for assertion Accuracy, then the overall conclusion for this assertion would be significant. \n\nTo simplify the use of financial statement assertions in practice, OAG has condensed the implicit assertions identified in CAS 315 as follows, combining the assertions about transactions and events (Tr) with the assertions about account balances (B) and presentation and disclosure (PD): \n\nA – Accuracy\nC – Completeness\nCO – Cutoff\nE/O – Existence/occurrence\nPD – Presentation and disclosure\nRO – Rights and obligations\nV – Valuation\nAU – Authorities "]
[null,"Controls Reliance"]
[null,"Description of Controls and Level of automation","Provide the description and level of automation of controls relevant to the audit of the In Scope FSLI and expected to be relied upon. Report  the same information as documented in the procedure ‘Understand and evaluate the components of the entity’s system of internal control – Control activities’ for each control. The information included in this section should be aligned to the information documented in the Tests of Controls template."]
[null,"Testing strategy","Prior year audit evidence – See OAG Audit 6056\nIn certain circumstances, audit evidence obtained from previous audits may provide audit evidence where the auditor performs audit procedures to establish its continuing relevance and reliability. For example, in performing a previous audit, the auditor may have determined that an automated control was functioning as intended. The auditor may obtain audit evidence to determine whether changes to the automated control have been made that affect its continued effective functioning through, for example, inquiries of management and the inspection of logs to indicate what controls have been changed. Consideration of audit evidence about these changes may support either increasing or decreasing the expected audit evidence to be obtained in the current period about the operating effectiveness of the controls (CAS 330.A36).\n\nUse of a service organization – See OAG Audit 6040\nThe user auditor is required by CAS 330 to design and perform tests of controls to obtain sufficient appropriate audit evidence as to the operating effectiveness of relevant controls in certain circumstances. In the context of a service organization, this requirement applies when (CAS 402.A29): \n\n(a) The user auditor’s assessment of risks of material misstatement includes an expectation that the controls at the service organization are operating effectively (that is, the user auditor intends to rely on the operating effectiveness of controls at the service organization in determining the nature, timing and extent of substantive procedures); or\n\n(b) Substantive procedures alone, or in combination with tests of the operating effectiveness of controls at the user entity, cannot provide sufficient appropriate audit evidence at the assertion level \n\nInternal Audit – See OAG Audit 6030\nIf the audit team uses the specific work of the internal auditors, it shall evaluate and perform audit procedures on this work to determine its adequacy for the purposes of the audit.\n\nThe audit team shall document \n\n- its conclusions regarding the adequacy of the work of internal audit (assessment of the internal audit function) for the purposes of the audit, and\n\n- the audit procedures it performed on the specific work of internal audit."]
[null,"Nature","Nature of testing – See OAG Audit 6052\n\nThere are four main techniques relevant to testing controls: inquiry, observation, inspection and reperformance.  Combining these can provide more assurance than using only one technique.  We should perform other audit procedures in combination with inquiry to test the operating effectiveness of controls.\n\nInquiry\nInquiry alone will not provide sufficient evidence to support a conclusion about the effectiveness of a specific control.  We usually need to get further support, by corroborating inquiry with others of the entity, or by examining reports, manuals, or other documents used in or generated by the performance of the control, or by reperforming the control.  \n\nObservation\nObservation is an appropriate way to obtain evidence if there is no documentation of the operation of a control, like segregation of duties. Observation is also useful for physical controls. Generally, evidence we obtain directly, such as through observation, provides more assurance than that obtained indirectly or by inference, such as through inquiry. We need to consider, however, that the control we observe might not be performed in the same manner when we are not present.  We ordinarily supplement the observation with inquiries of entity personnel.\n\nInspection\nInspection often is used to determine whether manual controls are being performed. Evidence could include written explanations, check marks, or other indications of follow-up documented on the exception report itself.\n\nReperformance\nReperformance generally provides better evidence than the other techniques and is therefore used when a combination of inquiry, observation and inspection of evidence does not provide sufficient appropriate audit evidence that a control is operating effectively. However, if extensive reperformance is likely to be necessary, we reconsider whether it is efficient to perform tests of controls to restrict the scope of substantive testing. If we consider reperformance is appropriate, remember that it is the performance of the control that we are assessing and not the existence or accuracy of specific transactions. If we are reperforming a control, it is not necessary to select high value items for testing or to select different types of transactions if they are processed using the same controls."]
[null,"Timing","Determine whether evidence is available for the whole period – See OAG Audit 6055\n\nEnter period to be covered (i.e. Jan-1 to Oct-31)\nThe auditor shall test controls for the particular time, or throughout the period, for which the auditor intends to rely on those controls in order to provide an appropriate basis for the auditor's intended reliance (CAS 330.11).\n\nAudit evidence pertaining only to a point in time may be sufficient for the auditor’s purpose, for example, when testing controls over the entity’s physical inventory counting at the period end. If, on the other hand, the auditor intends to rely on a control over a period, tests that are capable of providing audit evidence that the control operated effectively at relevant times during that period are appropriate. Such tests may include tests of the entity’s monitoring of controls (CAS 330.A32)."]
[null,"Extent (sample size)","Manual Controls – See OAG Audit 6053\n\nBased on our planned controls reliance, we need to test an appropriate number of instances of controls to achieve the desired level of assurance. For example, to achieve a high level of assurance, we would generally need to test more instances of the control, than for situations when we only plan to achieve a moderate level of assurance. \n\nA 'Test of Controls' template is available on the Intranet under 'Template and Checklists' to assist with the appropriate application of the sample size guidance for all types of controls.\n\nAutomated Controls  – See OAG Audit 6054\n\nAudit evidence obtained about the implementation of an automated control may provide some level of evidence regarding the operating effectiveness of the automated control. When this evidence is considered in combination with evidence regarding the operating effectiveness of the Information Technology General Controls (from the date of implementation of the control to the current audit period), it may also provide substantial evidence about the automated control’s operating effectiveness during the relevant period.\n\nConsequently for an automated control, the number of items required to be tested is generally minimal, assuming we have previously tested the control. In the scenario where we do not have effective ITGCs, it may be more efficient to test automated controls using alternative techniques as described in OAG Audit 6054 in section ‘Automated controls approach with no ITGC evidence’."]
[null,"Level of assurance from controls by assertion","Per the OAG Audit 6053, the desired level of assurance from controls testing could be high, moderate or none.  Auditors would have the same level of assurance from controls for each assertion addressed by the control being tested. "]
[null,"Level of assurance from controls obtained","Once selected procedures are executed, we must select either ‘Yes’ or ‘No’ to indicate if the desired level of evidence was obtained for each procedure. If the answer is ‘No’, a message will be prompted requiring documentation of compensating procedures at the bottom of the SoC. If an additional procedure is performed or another control is tested, a row should be added in the SoC sheet to document it and it should be documented in red. As a result, a trail/history of planning decisions made throughout the audit is kept in the SoC sheet. Refer to OAG Audit 4051 for further guidance related to changes to the audit strategy and plan."]
[null,"Expected Controls Reliance by assertion","Expected controls reliance – See OAG Audit 4024\n\nExpected controls reliance is the level of evidence (expressed as None, Partial or High) we expect to obtain from testing the entity’s controls for operating effectiveness, including controls evidence gathered in prior audits, if appropriate. If changes are made to any of the rows included in this section, this field will be reset as blank and teams will have to re-enter their selection in order to confirm the appropriate expected controls reliance."]
[null,"Planned level of evidence from substantive procedures by assertion","The information included in this section is pre-populated based on information entered in the two previous sections: “Inherent Risk Assessment by Assertion” and “Expected Control Reliance by Relevant Assertion”. The default values are based on the potential testing strategies options described in OAG Audit 4024. The engagement team can override this information and select a different strategy. In such cases, different messages will be prompted requiring documentation of the rationale at the bottom of this sheet. We use the information in this section to design the substantive procedures required for the planned level of evidence."]
[null,"Not Significant but Material FSLI only (N/A if cells below are in grey)\nDocument selected assertion(s) using the drop down menu below (Yes/No)","FSLIs not determined to be significant but that are material – See OAG Audit 5042\n\nSelecting assertions to test\nFor an FSLI that we do not determine to be significant (i.e., those for which we identified no relevant assertions), we identify the assertions for which we will perform substantive procedures by identifying one or more assertions for which a misstatement, if it were to occur, could be material.\n\nNature and extent of substantive procedures for an FSLI that is not determined to be significant but is material\nThe nature and extent of the substantive procedures we perform over an FSLI that is not determined to be significant but that is material would be a matter of professional judgment, including consideration of the nature and composition of the FSLI, size of the FSLI and our evaluation of the likelihood and magnitude of potential misstatements associated with the FSLI.\n\nThe nature and/or extent of substantive procedures we perform for an FSLI that is not determined to be significant but is material, would generally be less than the substantive procedures we might perform had the FSLI been determined to be a significant FSLI. The aggregate level of evidence planned from substantive procedures would not necessarily need to achieve a low level of evidence for such an FSLI not considered significant but that is material."]
[null,"Substantive Analytics"]
[null,"Nature","Types of analytical procedures – See OAG Audit 7032\n\nTrend analysis—the analysis of changes in an account over time. \n\nRatio analysis—the comparison, across time or to a benchmark, of relationships between financial statement accounts and between an account and non-financial data. \n\nReasonableness testing—the analysis of accounts, or changes in accounts between accounting periods, that involves the development of a model to form an expectation based on financial data, non-financial data, or both. \n\nRegression analysis—the use of statistical models to quantify our expectation, with measurable risk and precision levels. \n\nScanning analytics—the identification of anomalous individual items within account balances or other entity data through the scanning or analysis of entries in transaction listings, subsidiary ledgers, general ledger control accounts, adjusting entries, suspense accounts, reconciliations, and other detailed reports. Scanning analytics always has to be combined with appropriate tests of details following up on the anomalous items. "]
[null,"Timing","Timing of substantive audit procedures – See OAG Audit 7015                                        \n\nEnter period to be covered (i.e. Jan-1 to Dec-31)\n\nIf substantive procedures are performed at an interim date, the auditor shall cover the remaining period by performing (CAS 330.22): \n(a) substantive procedures, combined with tests of controls for the intervening period; or \n(b) if the auditor determines that it is sufficient, further substantive procedures only \n\nthat provide a reasonable basis for extending the audit conclusions from the interim date to the period end."]
[null,"Desired Level of Evidence Obtained","Once selected procedures are executed, we must select either ‘Yes’ or ‘No’ to indicate if the desired level of evidence was obtained for each procedure. If the answer is‘N’, a message will be prompted requiring documentation of compensating procedures at the bottom of the SoC. If an additional procedure is performed or another control is tested, a row should be added in the SoC sheet to document it and it should be documented in red. As a result, a trail/history of planning decisions made throughout the audit is kept in the SoC sheet. Refer to OAG Audit 4051 for further guidance related to changes to the audit strategy and plan."]
[null,"Test of Details"]
[null,"Nature","Targeted testing\nTargeted testing involves selecting items to be tested based on some characteristic. It is our preferred approach for tests of details as it provides the opportunity to exercise significant judgment over what items are to be tested. Targeted testing can be applied to either a specific part of an account or the whole of the account. The results from targeted testing are not projected to the untested items in a population. See OAG Audit 7042.\n\nAccept-reject testing\nIt is a form of audit sampling applied to attributes. The objective of accept-reject testing is to gather sufficient evidence to either accept or reject a characteristic of interest. It does not involve the projection of a monetary misstatement in an account or population; therefore we only use accept-reject testing when we are interested in a particular attribute or characteristic and not a monetary balance. Care needs to be exercised by the engagement team before performing accept-reject testing to ascertain that it is the appropriate test in the circumstances. See OAG Audit 7043.\n\nAudit sampling\nAudit sampling is the application of auditing procedures to a representative group of less than 100 percent of the items within an account balance or class of transactions in order to form or assist in forming a conclusion concerning the population from which the sample is drawn.  When planning a sample, perform targeted testing on each item for which acceptance of any sampling risk is not justified. These would include (at a minimum) all individual items for which potential misstatements could exceed the amount of misstatement that we can accept in the entire account or population. See OAG Audit 7044."]
[null,"Timing","Timing of substantive audit procedures – See OAG Audit 7015                                         \n\nEnter period to be covered (i.e. Jan-1 to Dec-31)\n\nIf substantive procedures are performed at an interim date, the auditor shall cover the remaining period by performing (CAS 330.22): \n(a) substantive procedures, combined with tests of controls for the intervening period; or \n(b) if the auditor determines that it is sufficient, further substantive procedures only \n\nthat provide a reasonable basis for extending the audit conclusions from the interim date to the period end."]
[null,"Extent","Determine the evidence needed from substantive procedures – See OAG Audit 7014\n\nIn designing tests of details, the extent of testing is ordinarily thought of in terms of the sample size. However, other matters are also relevant, including whether it is more effective to use other selective means of testing. See CAS 500 (CAS 330.A49).\n\nA Test of Details template is available on the Intranet under Template and Checklists to assist with the appropriate application of the sample size guidance for all methods of test of details."]
[null,"Desired Level of Evidence Obtained","Once selected procedures are executed, we must select either ‘Yes’ or ‘No’ to indicate if the desired level of evidence was obtained for each procedure. If the answer is ‘No’, a message will be prompted requiring documentation of compensating procedures at the bottom of the SoC. If an additional procedure is performed or another control is tested, a row should be added in the SoC sheet to document it and it should be documented in red. As a result, a trail/history of planning decisions made throughout the audit is kept in the SoC sheet. Refer to OAG Audit 4051 for further guidance related to changes to the audit strategy and plan."]
[null,"Have we considered the strength/quality of the linkages of each procedure to each assertion?","We must select either ‘Yes’ or ‘No’. This information provides an overall qualitative measure of how well the planned procedures address the inherent risks by assertion. This field will reset as blank as soon as we make a change to any of the fields in the SoC sheet. If a ‘No’ answer is selected, a warning message will be prompted and the engagement team will need to adjust planned procedures to enable to answer ‘Yes’."]
[null,"Based on professional judgment, are the procedures outlined above sufficient and not excessive to address the assessed risks?  ","Based on the quantitative and qualitative measures documented in the previous two rows, the engagement team document its overall conclusion as to how well the planned procedures address the inherent risks, by assertion. This field will reset as blank as soon as we make a change to any of the fields in the SoC sheet.\n\nLegislative authorities note\n\nOur legislative mandate does not require us to test additional transactions to obtain coverage specifically on the authority assertion unless a significant or elevated risk has been identified with respect to the authority assertion. We only look at authorities for the transactions that have come to our notice in connection with our financial statement audit mandate. (For instance, when the inherent risk assessment by assertion is set as normal for all assertions and performing only substantive analytics is sufficient as a testing strategy, the authority assertion will not usually be covered by the substantive analytics. In this situation, we will not be required to test additional transactions to obtain coverage on the authority assertion. The answer to the question: Are the Procedures Outlined Above Sufficient / Not Excessive to address the Assessed risks? would be Yes.)"]

{"sheet":"In Scope FSLIs-SD","index":3,"n_rows":32,"n_cols":46,"rows_kept":32,"cut":false,"hidden":false,"merged":[[0,0,0,11],[2,2,2,7],[4,2,4,4],[6,2,6,4],[2,18,6,22]]}
[{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SDTitle\",LangStrings,LangCol,FALSE)","v":"In Scope FSLIs/SD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PROTECTED A (when completed)",null,null,null,null,null,{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->class NS & NM\",LangStrings,LangCol,FALSE)","v":"Not significant and not material"},{"$f":"VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE)","v":"Enter name of FSLI/SD"},{"$f":"VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)","v":"Yes"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->InstructionsHead\",LangStrings,LangCol,FALSE)","v":"Quick guide (see 'Guidance' and 'Instructions' tabs for more details)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->class NS & but M\",LangStrings,LangCol,FALSE)","v":"Not significant but material"},null,{"$f":"VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)","v":"No"}]
[null,{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->Client Name\",LangStrings,LangCol,FALSE)","v":"Client Name:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->InstructionsText\",LangStrings,LangCol,FALSE)","v":"1. Complete column 'FSLI' and 'Current preriod amount'.\n2. For each FSLI, answer 'Yes' or 'No' in column RMM to identify FSLIs with a reasonable possibility of a material misstatement (RMM).\n3. Document inherent risk assessment in tab 'IRA' for each 'Significant' FSLI.\n4. Ensure that the text in column 'Status' is 'Ok' for all FSLI before creating/updating SoC."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->class Significant\",LangStrings,LangCol,FALSE)","v":"Significant FSLI"}]
[]
[null,{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->Year-End\",LangStrings,LangCol,FALSE)","v":"Year-End:"}]
[]
[null,{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->PM\",LangStrings,LangCol,FALSE)","v":"Performance Materiality (PM)"},null,null,null,null,null,{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->WPRef\",LangStrings,LangCol,FALSE)","v":"W/P Reference"}]
[]
["\"\"",{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->col FSLI Name\",LangStrings,LangCol,FALSE)","v":"FSLI (class of transactions, account balances and disclosures) \nCAS 315.28(b)"},null,null,{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->col Amount\",LangStrings,LangCol,FALSE)","v":"Current period amount\n(planning)"},null,null,{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->col BPG#\",LangStrings,LangCol,FALSE)","v":"Business Process Group #"},null,null,{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->col Material Amount\",LangStrings,LangCol,FALSE)","v":"Material\n(Yes/No)"},null,null,{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->col In Focus\",LangStrings,LangCol,FALSE)","v":"RMM\n(Yes/No)"},null,null,{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->Risk ass. required\",LangStrings,LangCol,FALSE)","v":"Risks assessment status"},null,null,{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->colClassification\",LangStrings,LangCol,FALSE)","v":"FSLI classification"},null,{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->col NS & but M rationale\",LangStrings,LangCol,FALSE)","v":"Rationale for Not Significant but Material FSLI "},null,null,null,"BPG# if to be included","Is this BPG# to be included","SoC to be created",null,{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->col Additional SoC Req\",LangStrings,LangCol,FALSE)","v":"Additional Summary of Comfort Required"},null,"SoC to be created","SoC sheet name",{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->col SoC sheet\",LangStrings,LangCol,FALSE)","v":"Summary of Comfort sheet"},null,"Is deleted?","Error Code",{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->col Status\",LangStrings,LangCol,FALSE)","v":"Status"}]
["\"\"",null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AK12:AK33)=0","v":false},null,null,null,null,"FSLI before change"]
["\"\""]
[null,{"$f":"VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE)","v":"Enter name of FSLI/SD"},null,null,{"$f":"VLOOKUP(\"formulaEnterAmount\",LangStrings,LangCol,FALSE)","v":"Enter Amount"},null,null,null,null,null,{"$f":"IF(ISNUMBER(PM),IF(IF(ISNUMBER(E12),ABS(E12),0)>=PM,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)),\"\")","v":""},null,null,null,null,null,{"$f":"IF(B12=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),\"\",IF(N12=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),IF(COUNTIFS(IRAFSLIs,B12,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,\"\",VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssMissing\",LangStrings,LangCol,FALSE)),IF(COUNTIFS(IRAFSLIs,B12,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssRemove\",LangStrings,LangCol,FALSE),\"\")))","v":""},null,null,{"$f":"IF((B12=$AS$1)+(N12=\"\"),\"\",IF(N12=$AT$1,$AR$3,IF(K12=$AT$1,$AR$2,$AR$1)))","v":""},null,null,null,null,null,{"$f":"IF(OR(N12=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K12=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)),IF(NOT(ISBLANK(H12)),H12,\"\"),\"\")","v":""},{"$f":"COUNTIF($Z$12:$Z$33,H12)","v":0},{"$f":"IF(AL12<>VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE),\"\",IF(OR(N12=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K12=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AA12>0),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)))","v":""},null,{"$f":"VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)","v":"No"},null,{"$f":"IF(AD12 = VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AB12)","v":""},null,{"$f":"IF(ISBLANK(AG12),IF(AF12=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colSoC->ToBeCreated\",LangStrings,LangCol,FALSE), VLOOKUP(\"formulaFSLIs->colSoC->NotRequired\",LangStrings,LangCol,FALSE)),IF(AF12=VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE),AG12 & VLOOKUP(\"formulaFSLIs->colSoC->ToBeDeleted\",LangStrings,LangCol,FALSE),AG12))","v":"Not required"},null,null,{"$f":"IF(OR(B12=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),ISBLANK(B12)), 1,IF(NOT(ISERROR(MATCH(B12,B$11:B11,))),2,IF(NOT(ISNUMBER(E12)),3,0)))","v":1},{"$f":"IF(AK12<>0, VLOOKUP(AK12,FSLItableErrorDesc,2,FALSE),IF(AJ12=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colStatus->Deleted\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE)))","v":"Enter name of FSLI/SD"},null,null,null,"Enter name of FSLI/SD"]
[null,{"$f":"VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE)","v":"Enter name of FSLI/SD"},null,null,{"$f":"VLOOKUP(\"formulaEnterAmount\",LangStrings,LangCol,FALSE)","v":"Enter Amount"},null,null,null,null,null,"",null,null,null,null,null,"",null,null,"",null,null,null,null,null,{"$f":"IF(OR(N13=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K13=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)),IF(NOT(ISBLANK(H13)),H13,\"\"),\"\")","v":""},0,{"$f":"IF(AL13<>VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE),\"\",IF(OR(N13=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K13=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AA13>0),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)))","v":""},null,"No",null,{"$f":"IF(AD13 = VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AB13)","v":""},null,{"$f":"IF(ISBLANK(AG13),IF(AF13=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colSoC->ToBeCreated\",LangStrings,LangCol,FALSE), VLOOKUP(\"formulaFSLIs->colSoC->NotRequired\",LangStrings,LangCol,FALSE)),IF(AF13=VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE),AG13 & VLOOKUP(\"formulaFSLIs->colSoC->ToBeDeleted\",LangStrings,LangCol,FALSE),AG13))","v":"Not required"},null,null,{"$f":"IF(OR(B13=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),ISBLANK(B13)), 1,IF(NOT(ISERROR(MATCH(B13,B$11:B12,))),2,IF(NOT(ISNUMBER(E13)),3,0)))","v":1},{"$f":"IF(AK13<>0, VLOOKUP(AK13,FSLItableErrorDesc,2,FALSE),IF(AJ13=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colStatus->Deleted\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE)))","v":"Enter name of FSLI/SD"},null,null,null,"Enter name of FSLI/SD"]
[null,{"$f":"VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE)","v":"Enter name of FSLI/SD"},null,null,{"$f":"VLOOKUP(\"formulaEnterAmount\",LangStrings,LangCol,FALSE)","v":"Enter Amount"},null,null,null,null,null,"",null,null,null,null,null,"",null,null,"",null,null,null,null,null,{"$f":"IF(OR(N14=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K14=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)),IF(NOT(ISBLANK(H14)),H14,\"\"),\"\")","v":""},0,{"$f":"IF(AL14<>VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE),\"\",IF(OR(N14=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K14=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AA14>0),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)))","v":""},null,"No",null,{"$f":"IF(AD14 = VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AB14)","v":""},null,{"$f":"IF(ISBLANK(AG14),IF(AF14=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colSoC->ToBeCreated\",LangStrings,LangCol,FALSE), VLOOKUP(\"formulaFSLIs->colSoC->NotRequired\",LangStrings,LangCol,FALSE)),IF(AF14=VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE),AG14 & VLOOKUP(\"formulaFSLIs->colSoC->ToBeDeleted\",LangStrings,LangCol,FALSE),AG14))","v":"Not required"},null,null,{"$f":"IF(OR(B14=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),ISBLANK(B14)), 1,IF(NOT(ISERROR(MATCH(B14,B$11:B13,))),2,IF(NOT(ISNUMBER(E14)),3,0)))","v":1},{"$f":"IF(AK14<>0, VLOOKUP(AK14,FSLItableErrorDesc,2,FALSE),IF(AJ14=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colStatus->Deleted\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE)))","v":"Enter name of FSLI/SD"},null,null,null,"Enter name of FSLI/SD"]
[null,{"$f":"VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE)","v":"Enter name of FSLI/SD"},null,null,{"$f":"VLOOKUP(\"formulaEnterAmount\",LangStrings,LangCol,FALSE)","v":"Enter Amount"},null,null,null,null,null,"",null,null,null,null,null,"",null,null,"",null,null,null,null,null,{"$f":"IF(OR(N15=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K15=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)),IF(NOT(ISBLANK(H15)),H15,\"\"),\"\")","v":""},0,{"$f":"IF(AL15<>VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE),\"\",IF(OR(N15=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K15=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AA15>0),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)))","v":""},null,"No",null,{"$f":"IF(AD15 = VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AB15)","v":""},null,{"$f":"IF(ISBLANK(AG15),IF(AF15=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colSoC->ToBeCreated\",LangStrings,LangCol,FALSE), VLOOKUP(\"formulaFSLIs->colSoC->NotRequired\",LangStrings,LangCol,FALSE)),IF(AF15=VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE),AG15 & VLOOKUP(\"formulaFSLIs->colSoC->ToBeDeleted\",LangStrings,LangCol,FALSE),AG15))","v":"Not required"},null,null,{"$f":"IF(OR(B15=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),ISBLANK(B15)), 1,IF(NOT(ISERROR(MATCH(B15,B$11:B14,))),2,IF(NOT(ISNUMBER(E15)),3,0)))","v":1},{"$f":"IF(AK15<>0, VLOOKUP(AK15,FSLItableErrorDesc,2,FALSE),IF(AJ15=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colStatus->Deleted\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE)))","v":"Enter name of FSLI/SD"},null,null,null,"Enter name of FSLI/SD"]
[null,"Enter name of FSLI/SD",null,null,"Enter Amount",null,null,null,null,null,"",null,null,null,null,null,"",null,null,"",null,null,null,null,null,{"$f":"IF(OR(N16=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K16=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)),IF(NOT(ISBLANK(H16)),H16,\"\"),\"\")","v":""},0,{"$f":"IF(AL16<>VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE),\"\",IF(OR(N16=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K16=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AA16>0),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)))","v":""},null,"No",null,{"$f":"IF(AD16 = VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AB16)","v":""},null,{"$f":"IF(ISBLANK(AG16),IF(AF16=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colSoC->ToBeCreated\",LangStrings,LangCol,FALSE), VLOOKUP(\"formulaFSLIs->colSoC->NotRequired\",LangStrings,LangCol,FALSE)),IF(AF16=VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE),AG16 & VLOOKUP(\"formulaFSLIs->colSoC->ToBeDeleted\",LangStrings,LangCol,FALSE),AG16))","v":"Not required"},null,null,{"$f":"IF(OR(B16=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),ISBLANK(B16)), 1,IF(NOT(ISERROR(MATCH(B16,B$11:B15,))),2,IF(NOT(ISNUMBER(E16)),3,0)))","v":1},{"$f":"IF(AK16<>0, VLOOKUP(AK16,FSLItableErrorDesc,2,FALSE),IF(AJ16=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colStatus->Deleted\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE)))","v":"Enter name of FSLI/SD"},null,null,null,"Enter name of FSLI/SD"]
[null,"Enter name of FSLI/SD",null,null,"Enter Amount",null,null,null,null,null,"",null,null,null,null,null,"",null,null,"",null,null,null,null,null,{"$f":"IF(OR(N17=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K17=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)),IF(NOT(ISBLANK(H17)),H17,\"\"),\"\")","v":""},0,{"$f":"IF(AL17<>VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE),\"\",IF(OR(N17=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K17=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AA17>0),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)))","v":""},null,"No",null,{"$f":"IF(AD17 = VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AB17)","v":""},null,{"$f":"IF(ISBLANK(AG17),IF(AF17=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colSoC->ToBeCreated\",LangStrings,LangCol,FALSE), VLOOKUP(\"formulaFSLIs->colSoC->NotRequired\",LangStrings,LangCol,FALSE)),IF(AF17=VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE),AG17 & VLOOKUP(\"formulaFSLIs->colSoC->ToBeDeleted\",LangStrings,LangCol,FALSE),AG17))","v":"Not required"},null,null,{"$f":"IF(OR(B17=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),ISBLANK(B17)), 1,IF(NOT(ISERROR(MATCH(B17,B$11:B16,))),2,IF(NOT(ISNUMBER(E17)),3,0)))","v":1},{"$f":"IF(AK17<>0, VLOOKUP(AK17,FSLItableErrorDesc,2,FALSE),IF(AJ17=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colStatus->Deleted\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE)))","v":"Enter name of FSLI/SD"},null,null,null,"Enter name of FSLI/SD"]
[null,"Enter name of FSLI/SD",null,null,"Enter Amount",null,null,null,null,null,{"$f":"IF(ISNUMBER(PM),IF(IF(ISNUMBER(E18),ABS(E18),0)>=PM,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)),\"\")","v":""},null,null,null,null,null,{"$f":"IF(B18=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),\"\",IF(N18=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),IF(COUNTIFS(IRAFSLIs,B18,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,\"\",VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssMissing\",LangStrings,LangCol,FALSE)),IF(COUNTIFS(IRAFSLIs,B18,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssRemove\",LangStrings,LangCol,FALSE),\"\")))","v":""},null,null,"",null,null,null,null,null,{"$f":"IF(OR(N18=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K18=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)),IF(NOT(ISBLANK(H18)),H18,\"\"),\"\")","v":""},0,{"$f":"IF(AL18<>VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE),\"\",IF(OR(N18=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K18=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AA18>0),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)))","v":""},null,{"$f":"VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)","v":"No"},null,{"$f":"IF(AD18 = VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AB18)","v":""},null,{"$f":"IF(ISBLANK(AG18),IF(AF18=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colSoC->ToBeCreated\",LangStrings,LangCol,FALSE), VLOOKUP(\"formulaFSLIs->colSoC->NotRequired\",LangStrings,LangCol,FALSE)),IF(AF18=VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE),AG18 & VLOOKUP(\"formulaFSLIs->colSoC->ToBeDeleted\",LangStrings,LangCol,FALSE),AG18))","v":"Not required"},null,null,{"$f":"IF(OR(B18=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),ISBLANK(B18)), 1,IF(NOT(ISERROR(MATCH(B18,B$11:B17,))),2,IF(NOT(ISNUMBER(E18)),3,0)))","v":1},{"$f":"IF(AK18<>0, VLOOKUP(AK18,FSLItableErrorDesc,2,FALSE),IF(AJ18=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colStatus->Deleted\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE)))","v":"Enter name of FSLI/SD"},null,null,null,"Enter name of FSLI/SD"]
[null,"Enter name of FSLI/SD",null,null,"Enter Amount",null,null,null,null,null,{"$f":"IF(ISNUMBER(PM),IF(IF(ISNUMBER(E19),ABS(E19),0)>=PM,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)),\"\")","v":""},null,null,null,null,null,{"$f":"IF(B19=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),\"\",IF(N19=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),IF(COUNTIFS(IRAFSLIs,B19,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,\"\",VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssMissing\",LangStrings,LangCol,FALSE)),IF(COUNTIFS(IRAFSLIs,B19,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssRemove\",LangStrings,LangCol,FALSE),\"\")))","v":""},null,null,"",null,null,null,null,null,{"$f":"IF(OR(N19=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K19=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)),IF(NOT(ISBLANK(H19)),H19,\"\"),\"\")","v":""},0,{"$f":"IF(AL19<>VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE),\"\",IF(OR(N19=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K19=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AA19>0),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)))","v":""},null,"No",null,{"$f":"IF(AD19 = VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AB19)","v":""},null,{"$f":"IF(ISBLANK(AG19),IF(AF19=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colSoC->ToBeCreated\",LangStrings,LangCol,FALSE), VLOOKUP(\"formulaFSLIs->colSoC->NotRequired\",LangStrings,LangCol,FALSE)),IF(AF19=VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE),AG19 & VLOOKUP(\"formulaFSLIs->colSoC->ToBeDeleted\",LangStrings,LangCol,FALSE),AG19))","v":"Not required"},null,null,{"$f":"IF(OR(B19=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),ISBLANK(B19)), 1,IF(NOT(ISERROR(MATCH(B19,B$11:B18,))),2,IF(NOT(ISNUMBER(E19)),3,0)))","v":1},{"$f":"IF(AK19<>0, VLOOKUP(AK19,FSLItableErrorDesc,2,FALSE),IF(AJ19=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colStatus->Deleted\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE)))","v":"Enter name of FSLI/SD"},null,null,null,"Enter name of FSLI/SD"]
[null,"Enter name of FSLI/SD",null,null,"Enter Amount",null,null,null,null,null,{"$f":"IF(ISNUMBER(PM),IF(IF(ISNUMBER(E20),ABS(E20),0)>=PM,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)),\"\")","v":""},null,null,null,null,null,{"$f":"IF(B20=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),\"\",IF(N20=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),IF(COUNTIFS(IRAFSLIs,B20,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,\"\",VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssMissing\",LangStrings,LangCol,FALSE)),IF(COUNTIFS(IRAFSLIs,B20,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssRemove\",LangStrings,LangCol,FALSE),\"\")))","v":""},null,null,"",null,null,null,null,null,{"$f":"IF(OR(N20=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K20=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)),IF(NOT(ISBLANK(H20)),H20,\"\"),\"\")","v":""},0,{"$f":"IF(AL20<>VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE),\"\",IF(OR(N20=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K20=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AA20>0),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)))","v":""},null,"No",null,{"$f":"IF(AD20 = VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AB20)","v":""},null,{"$f":"IF(ISBLANK(AG20),IF(AF20=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colSoC->ToBeCreated\",LangStrings,LangCol,FALSE), VLOOKUP(\"formulaFSLIs->colSoC->NotRequired\",LangStrings,LangCol,FALSE)),IF(AF20=VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE),AG20 & VLOOKUP(\"formulaFSLIs->colSoC->ToBeDeleted\",LangStrings,LangCol,FALSE),AG20))","v":"Not required"},null,null,{"$f":"IF(OR(B20=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),ISBLANK(B20)), 1,IF(NOT(ISERROR(MATCH(B20,B$11:B19,))),2,IF(NOT(ISNUMBER(E20)),3,0)))","v":1},{"$f":"IF(AK20<>0, VLOOKUP(AK20,FSLItableErrorDesc,2,FALSE),IF(AJ20=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colStatus->Deleted\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE)))","v":"Enter name of FSLI/SD"},null,null,null,"Enter name of FSLI/SD"]
[null,"Enter name of FSLI/SD",null,null,"Enter Amount",null,null,null,null,null,{"$f":"IF(ISNUMBER(PM),IF(IF(ISNUMBER(E21),ABS(E21),0)>=PM,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)),\"\")","v":""},null,null,null,null,null,{"$f":"IF(B21=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),\"\",IF(N21=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),IF(COUNTIFS(IRAFSLIs,B21,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,\"\",VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssMissing\",LangStrings,LangCol,FALSE)),IF(COUNTIFS(IRAFSLIs,B21,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssRemove\",LangStrings,LangCol,FALSE),\"\")))","v":""},null,null,"",null,null,null,null,null,{"$f":"IF(OR(N21=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K21=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)),IF(NOT(ISBLANK(H21)),H21,\"\"),\"\")","v":""},0,{"$f":"IF(AL21<>VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE),\"\",IF(OR(N21=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K21=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AA21>0),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)))","v":""},null,{"$f":"VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)","v":"No"},null,{"$f":"IF(AD21 = VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AB21)","v":""},null,{"$f":"IF(ISBLANK(AG21),IF(AF21=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colSoC->ToBeCreated\",LangStrings,LangCol,FALSE), VLOOKUP(\"formulaFSLIs->colSoC->NotRequired\",LangStrings,LangCol,FALSE)),IF(AF21=VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE),AG21 & VLOOKUP(\"formulaFSLIs->colSoC->ToBeDeleted\",LangStrings,LangCol,FALSE),AG21))","v":"Not required"},null,null,{"$f":"IF(OR(B21=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),ISBLANK(B21)), 1,IF(NOT(ISERROR(MATCH(B21,B$11:B20,))),2,IF(NOT(ISNUMBER(E21)),3,0)))","v":1},{"$f":"IF(AK21<>0, VLOOKUP(AK21,FSLItableErrorDesc,2,FALSE),IF(AJ21=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colStatus->Deleted\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE)))","v":"Enter name of FSLI/SD"},null,null,null,{"$f":"VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE)","v":"Enter name of FSLI/SD"}]
[null,"Enter name of FSLI/SD",null,null,"Enter Amount",null,null,null,null,null,{"$f":"IF(ISNUMBER(PM),IF(IF(ISNUMBER(E22),ABS(E22),0)>=PM,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)),\"\")","v":""},null,null,null,null,null,{"$f":"IF(B22=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),\"\",IF(N22=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),IF(COUNTIFS(IRAFSLIs,B22,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,\"\",VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssMissing\",LangStrings,LangCol,FALSE)),IF(COUNTIFS(IRAFSLIs,B22,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssRemove\",LangStrings,LangCol,FALSE),\"\")))","v":""},null,null,"",null,null,null,null,null,{"$f":"IF(OR(N22=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K22=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)),IF(NOT(ISBLANK(H22)),H22,\"\"),\"\")","v":""},0,{"$f":"IF(AL22<>VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE),\"\",IF(OR(N22=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K22=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AA22>0),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)))","v":""},null,"No",null,{"$f":"IF(AD22 = VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AB22)","v":""},null,{"$f":"IF(ISBLANK(AG22),IF(AF22=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colSoC->ToBeCreated\",LangStrings,LangCol,FALSE), VLOOKUP(\"formulaFSLIs->colSoC->NotRequired\",LangStrings,LangCol,FALSE)),IF(AF22=VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE),AG22 & VLOOKUP(\"formulaFSLIs->colSoC->ToBeDeleted\",LangStrings,LangCol,FALSE),AG22))","v":"Not required"},null,null,{"$f":"IF(OR(B22=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),ISBLANK(B22)), 1,IF(NOT(ISERROR(MATCH(B22,B$11:B21,))),2,IF(NOT(ISNUMBER(E22)),3,0)))","v":1},{"$f":"IF(AK22<>0, VLOOKUP(AK22,FSLItableErrorDesc,2,FALSE),IF(AJ22=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colStatus->Deleted\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE)))","v":"Enter name of FSLI/SD"},null,null,null,"Enter name of FSLI/SD"]
[null,"Enter name of FSLI/SD",null,null,"Enter Amount",null,null,null,null,null,{"$f":"IF(ISNUMBER(PM),IF(IF(ISNUMBER(E23),ABS(E23),0)>=PM,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)),\"\")","v":""},null,null,null,null,null,{"$f":"IF(B23=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),\"\",IF(N23=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),IF(COUNTIFS(IRAFSLIs,B23,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,\"\",VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssMissing\",LangStrings,LangCol,FALSE)),IF(COUNTIFS(IRAFSLIs,B23,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssRemove\",LangStrings,LangCol,FALSE),\"\")))","v":""},null,null,"",null,null,null,null,null,{"$f":"IF(OR(N23=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K23=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)),IF(NOT(ISBLANK(H23)),H23,\"\"),\"\")","v":""},0,{"$f":"IF(AL23<>VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE),\"\",IF(OR(N23=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K23=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AA23>0),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)))","v":""},null,"No",null,{"$f":"IF(AD23 = VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AB23)","v":""},null,{"$f":"IF(ISBLANK(AG23),IF(AF23=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colSoC->ToBeCreated\",LangStrings,LangCol,FALSE), VLOOKUP(\"formulaFSLIs->colSoC->NotRequired\",LangStrings,LangCol,FALSE)),IF(AF23=VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE),AG23 & VLOOKUP(\"formulaFSLIs->colSoC->ToBeDeleted\",LangStrings,LangCol,FALSE),AG23))","v":"Not required"},null,null,{"$f":"IF(OR(B23=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),ISBLANK(B23)), 1,IF(NOT(ISERROR(MATCH(B23,B$11:B22,))),2,IF(NOT(ISNUMBER(E23)),3,0)))","v":1},{"$f":"IF(AK23<>0, VLOOKUP(AK23,FSLItableErrorDesc,2,FALSE),IF(AJ23=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colStatus->Deleted\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE)))","v":"Enter name of FSLI/SD"},null,null,null,"Enter name of FSLI/SD"]
[null,"Enter name of FSLI/SD",null,null,"Enter Amount",null,null,null,null,null,{"$f":"IF(ISNUMBER(PM),IF(IF(ISNUMBER(E24),ABS(E24),0)>=PM,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)),\"\")","v":""},null,null,null,null,null,{"$f":"IF(B24=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),\"\",IF(N24=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),IF(COUNTIFS(IRAFSLIs,B24,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,\"\",VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssMissing\",LangStrings,LangCol,FALSE)),IF(COUNTIFS(IRAFSLIs,B24,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssRemove\",LangStrings,LangCol,FALSE),\"\")))","v":""},null,null,"",null,null,null,null,null,{"$f":"IF(OR(N24=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K24=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)),IF(NOT(ISBLANK(H24)),H24,\"\"),\"\")","v":""},0,{"$f":"IF(AL24<>VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE),\"\",IF(OR(N24=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K24=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AA24>0),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)))","v":""},null,"No",null,{"$f":"IF(AD24 = VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AB24)","v":""},null,{"$f":"IF(ISBLANK(AG24),IF(AF24=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colSoC->ToBeCreated\",LangStrings,LangCol,FALSE), VLOOKUP(\"formulaFSLIs->colSoC->NotRequired\",LangStrings,LangCol,FALSE)),IF(AF24=VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE),AG24 & VLOOKUP(\"formulaFSLIs->colSoC->ToBeDeleted\",LangStrings,LangCol,FALSE),AG24))","v":"Not required"},null,null,{"$f":"IF(OR(B24=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),ISBLANK(B24)), 1,IF(NOT(ISERROR(MATCH(B24,B$11:B23,))),2,IF(NOT(ISNUMBER(E24)),3,0)))","v":1},{"$f":"IF(AK24<>0, VLOOKUP(AK24,FSLItableErrorDesc,2,FALSE),IF(AJ24=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colStatus->Deleted\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE)))","v":"Enter name of FSLI/SD"},null,null,null,"Enter name of FSLI/SD"]
[null,"Enter name of FSLI/SD",null,null,"Enter Amount",null,null,null,null,null,{"$f":"IF(ISNUMBER(PM),IF(IF(ISNUMBER(E25),ABS(E25),0)>=PM,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)),\"\")","v":""},null,null,null,null,null,{"$f":"IF(B25=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),\"\",IF(N25=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),IF(COUNTIFS(IRAFSLIs,B25,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,\"\",VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssMissing\",LangStrings,LangCol,FALSE)),IF(COUNTIFS(IRAFSLIs,B25,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssRemove\",LangStrings,LangCol,FALSE),\"\")))","v":""},null,null,"",null,null,null,null,null,{"$f":"IF(OR(N25=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K25=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)),IF(NOT(ISBLANK(H25)),H25,\"\"),\"\")","v":""},0,{"$f":"IF(AL25<>VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE),\"\",IF(OR(N25=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K25=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AA25>0),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)))","v":""},null,"No",null,{"$f":"IF(AD25 = VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AB25)","v":""},null,{"$f":"IF(ISBLANK(AG25),IF(AF25=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colSoC->ToBeCreated\",LangStrings,LangCol,FALSE), VLOOKUP(\"formulaFSLIs->colSoC->NotRequired\",LangStrings,LangCol,FALSE)),IF(AF25=VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE),AG25 & VLOOKUP(\"formulaFSLIs->colSoC->ToBeDeleted\",LangStrings,LangCol,FALSE),AG25))","v":"Not required"},null,null,{"$f":"IF(OR(B25=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),ISBLANK(B25)), 1,IF(NOT(ISERROR(MATCH(B25,B$11:B24,))),2,IF(NOT(ISNUMBER(E25)),3,0)))","v":1},{"$f":"IF(AK25<>0, VLOOKUP(AK25,FSLItableErrorDesc,2,FALSE),IF(AJ25=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colStatus->Deleted\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE)))","v":"Enter name of FSLI/SD"},null,null,null,"Enter name of FSLI/SD"]
[null,"Enter name of FSLI/SD",null,null,"Enter Amount",null,null,null,null,null,{"$f":"IF(ISNUMBER(PM),IF(IF(ISNUMBER(E26),ABS(E26),0)>=PM,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)),\"\")","v":""},null,null,null,null,null,{"$f":"IF(B26=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),\"\",IF(N26=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),IF(COUNTIFS(IRAFSLIs,B26,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,\"\",VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssMissing\",LangStrings,LangCol,FALSE)),IF(COUNTIFS(IRAFSLIs,B26,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssRemove\",LangStrings,LangCol,FALSE),\"\")))","v":""},null,null,"",null,null,null,null,null,{"$f":"IF(OR(N26=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K26=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)),IF(NOT(ISBLANK(H26)),H26,\"\"),\"\")","v":""},0,{"$f":"IF(AL26<>VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE),\"\",IF(OR(N26=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K26=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AA26>0),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)))","v":""},null,"No",null,{"$f":"IF(AD26 = VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AB26)","v":""},null,{"$f":"IF(ISBLANK(AG26),IF(AF26=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colSoC->ToBeCreated\",LangStrings,LangCol,FALSE), VLOOKUP(\"formulaFSLIs->colSoC->NotRequired\",LangStrings,LangCol,FALSE)),IF(AF26=VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE),AG26 & VLOOKUP(\"formulaFSLIs->colSoC->ToBeDeleted\",LangStrings,LangCol,FALSE),AG26))","v":"Not required"},null,null,{"$f":"IF(OR(B26=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),ISBLANK(B26)), 1,IF(NOT(ISERROR(MATCH(B26,B$11:B25,))),2,IF(NOT(ISNUMBER(E26)),3,0)))","v":1},{"$f":"IF(AK26<>0, VLOOKUP(AK26,FSLItableErrorDesc,2,FALSE),IF(AJ26=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colStatus->Deleted\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE)))","v":"Enter name of FSLI/SD"},null,null,null,"Enter name of FSLI/SD"]
[null,"Enter name of FSLI/SD",null,null,"Enter Amount",null,null,null,null,null,{"$f":"IF(ISNUMBER(PM),IF(IF(ISNUMBER(E27),ABS(E27),0)>=PM,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)),\"\")","v":""},null,null,null,null,null,{"$f":"IF(B27=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),\"\",IF(N27=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),IF(COUNTIFS(IRAFSLIs,B27,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,\"\",VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssMissing\",LangStrings,LangCol,FALSE)),IF(COUNTIFS(IRAFSLIs,B27,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssRemove\",LangStrings,LangCol,FALSE),\"\")))","v":""},null,null,"",null,null,null,null,null,{"$f":"IF(OR(N27=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K27=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)),IF(NOT(ISBLANK(H27)),H27,\"\"),\"\")","v":""},0,{"$f":"IF(AL27<>VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE),\"\",IF(OR(N27=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K27=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AA27>0),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)))","v":""},null,"No",null,{"$f":"IF(AD27 = VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AB27)","v":""},null,{"$f":"IF(ISBLANK(AG27),IF(AF27=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colSoC->ToBeCreated\",LangStrings,LangCol,FALSE), VLOOKUP(\"formulaFSLIs->colSoC->NotRequired\",LangStrings,LangCol,FALSE)),IF(AF27=VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE),AG27 & VLOOKUP(\"formulaFSLIs->colSoC->ToBeDeleted\",LangStrings,LangCol,FALSE),AG27))","v":"Not required"},null,null,{"$f":"IF(OR(B27=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),ISBLANK(B27)), 1,IF(NOT(ISERROR(MATCH(B27,B$11:B26,))),2,IF(NOT(ISNUMBER(E27)),3,0)))","v":1},{"$f":"IF(AK27<>0, VLOOKUP(AK27,FSLItableErrorDesc,2,FALSE),IF(AJ27=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colStatus->Deleted\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE)))","v":"Enter name of FSLI/SD"},null,null,null,"Enter name of FSLI/SD"]
[null,"Enter name of FSLI/SD",null,null,"Enter Amount",null,null,null,null,null,{"$f":"IF(ISNUMBER(PM),IF(IF(ISNUMBER(E28),ABS(E28),0)>=PM,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)),\"\")","v":""},null,null,null,null,null,{"$f":"IF(B28=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),\"\",IF(N28=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),IF(COUNTIFS(IRAFSLIs,B28,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,\"\",VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssMissing\",LangStrings,LangCol,FALSE)),IF(COUNTIFS(IRAFSLIs,B28,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssRemove\",LangStrings,LangCol,FALSE),\"\")))","v":""},null,null,"",null,null,null,null,null,{"$f":"IF(OR(N28=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K28=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)),IF(NOT(ISBLANK(H28)),H28,\"\"),\"\")","v":""},0,{"$f":"IF(AL28<>VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE),\"\",IF(OR(N28=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K28=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AA28>0),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)))","v":""},null,"No",null,{"$f":"IF(AD28 = VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AB28)","v":""},null,{"$f":"IF(ISBLANK(AG28),IF(AF28=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colSoC->ToBeCreated\",LangStrings,LangCol,FALSE), VLOOKUP(\"formulaFSLIs->colSoC->NotRequired\",LangStrings,LangCol,FALSE)),IF(AF28=VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE),AG28 & VLOOKUP(\"formulaFSLIs->colSoC->ToBeDeleted\",LangStrings,LangCol,FALSE),AG28))","v":"Not required"},null,null,{"$f":"IF(OR(B28=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),ISBLANK(B28)), 1,IF(NOT(ISERROR(MATCH(B28,B$11:B27,))),2,IF(NOT(ISNUMBER(E28)),3,0)))","v":1},{"$f":"IF(AK28<>0, VLOOKUP(AK28,FSLItableErrorDesc,2,FALSE),IF(AJ28=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colStatus->Deleted\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE)))","v":"Enter name of FSLI/SD"},null,null,null,"Enter name of FSLI/SD"]
[null,"Enter name of FSLI/SD",null,null,"Enter Amount",null,null,null,null,null,{"$f":"IF(ISNUMBER(PM),IF(IF(ISNUMBER(E29),ABS(E29),0)>=PM,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)),\"\")","v":""},null,null,null,null,null,{"$f":"IF(B29=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),\"\",IF(N29=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),IF(COUNTIFS(IRAFSLIs,B29,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,\"\",VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssMissing\",LangStrings,LangCol,FALSE)),IF(COUNTIFS(IRAFSLIs,B29,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssRemove\",LangStrings,LangCol,FALSE),\"\")))","v":""},null,null,"",null,null,null,null,null,{"$f":"IF(OR(N29=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K29=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)),IF(NOT(ISBLANK(H29)),H29,\"\"),\"\")","v":""},0,{"$f":"IF(AL29<>VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE),\"\",IF(OR(N29=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K29=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AA29>0),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)))","v":""},null,"No",null,{"$f":"IF(AD29 = VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AB29)","v":""},null,{"$f":"IF(ISBLANK(AG29),IF(AF29=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colSoC->ToBeCreated\",LangStrings,LangCol,FALSE), VLOOKUP(\"formulaFSLIs->colSoC->NotRequired\",LangStrings,LangCol,FALSE)),IF(AF29=VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE),AG29 & VLOOKUP(\"formulaFSLIs->colSoC->ToBeDeleted\",LangStrings,LangCol,FALSE),AG29))","v":"Not required"},null,null,{"$f":"IF(OR(B29=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),ISBLANK(B29)), 1,IF(NOT(ISERROR(MATCH(B29,B$11:B28,))),2,IF(NOT(ISNUMBER(E29)),3,0)))","v":1},{"$f":"IF(AK29<>0, VLOOKUP(AK29,FSLItableErrorDesc,2,FALSE),IF(AJ29=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colStatus->Deleted\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE)))","v":"Enter name of FSLI/SD"},null,null,null,"Enter name of FSLI/SD"]
[null,"Enter name of FSLI/SD",null,null,"Enter Amount",null,null,null,null,null,{"$f":"IF(ISNUMBER(PM),IF(IF(ISNUMBER(E30),ABS(E30),0)>=PM,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)),\"\")","v":""},null,null,null,null,null,{"$f":"IF(B30=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),\"\",IF(N30=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),IF(COUNTIFS(IRAFSLIs,B30,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,\"\",VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssMissing\",LangStrings,LangCol,FALSE)),IF(COUNTIFS(IRAFSLIs,B30,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssRemove\",LangStrings,LangCol,FALSE),\"\")))","v":""},null,null,"",null,null,null,null,null,{"$f":"IF(OR(N30=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K30=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)),IF(NOT(ISBLANK(H30)),H30,\"\"),\"\")","v":""},0,{"$f":"IF(AL30<>VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE),\"\",IF(OR(N30=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K30=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AA30>0),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)))","v":""},null,"No",null,{"$f":"IF(AD30 = VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AB30)","v":""},null,{"$f":"IF(ISBLANK(AG30),IF(AF30=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colSoC->ToBeCreated\",LangStrings,LangCol,FALSE), VLOOKUP(\"formulaFSLIs->colSoC->NotRequired\",LangStrings,LangCol,FALSE)),IF(AF30=VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE),AG30 & VLOOKUP(\"formulaFSLIs->colSoC->ToBeDeleted\",LangStrings,LangCol,FALSE),AG30))","v":"Not required"},null,null,{"$f":"IF(OR(B30=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),ISBLANK(B30)), 1,IF(NOT(ISERROR(MATCH(B30,B$11:B29,))),2,IF(NOT(ISNUMBER(E30)),3,0)))","v":1},{"$f":"IF(AK30<>0, VLOOKUP(AK30,FSLItableErrorDesc,2,FALSE),IF(AJ30=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colStatus->Deleted\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE)))","v":"Enter name of FSLI/SD"},null,null,null,"Enter name of FSLI/SD"]
[null,"Enter name of FSLI/SD",null,null,"Enter Amount",null,null,null,null,null,{"$f":"IF(ISNUMBER(PM),IF(IF(ISNUMBER(E31),ABS(E31),0)>=PM,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)),\"\")","v":""},null,null,null,null,null,{"$f":"IF(B31=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),\"\",IF(N31=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),IF(COUNTIFS(IRAFSLIs,B31,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,\"\",VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssMissing\",LangStrings,LangCol,FALSE)),IF(COUNTIFS(IRAFSLIs,B31,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssRemove\",LangStrings,LangCol,FALSE),\"\")))","v":""},null,null,"",null,null,null,null,null,{"$f":"IF(OR(N31=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K31=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)),IF(NOT(ISBLANK(H31)),H31,\"\"),\"\")","v":""},0,{"$f":"IF(AL31<>VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE),\"\",IF(OR(N31=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K31=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AA31>0),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)))","v":""},null,"No",null,{"$f":"IF(AD31 = VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AB31)","v":""},null,{"$f":"IF(ISBLANK(AG31),IF(AF31=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colSoC->ToBeCreated\",LangStrings,LangCol,FALSE), VLOOKUP(\"formulaFSLIs->colSoC->NotRequired\",LangStrings,LangCol,FALSE)),IF(AF31=VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE),AG31 & VLOOKUP(\"formulaFSLIs->colSoC->ToBeDeleted\",LangStrings,LangCol,FALSE),AG31))","v":"Not required"},null,null,{"$f":"IF(OR(B31=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),ISBLANK(B31)), 1,IF(NOT(ISERROR(MATCH(B31,B$11:B30,))),2,IF(NOT(ISNUMBER(E31)),3,0)))","v":1},{"$f":"IF(AK31<>0, VLOOKUP(AK31,FSLItableErrorDesc,2,FALSE),IF(AJ31=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colStatus->Deleted\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE)))","v":"Enter name of FSLI/SD"},null,null,null,"Enter name of FSLI/SD"]
[null,"Enter name of FSLI/SD",null,null,"Enter Amount",null,null,null,null,null,{"$f":"IF(ISNUMBER(PM),IF(IF(ISNUMBER(E32),ABS(E32),0)>=PM,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)),\"\")","v":""},null,null,null,null,null,{"$f":"IF(B32=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),\"\",IF(N32=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),IF(COUNTIFS(IRAFSLIs,B32,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,\"\",VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssMissing\",LangStrings,LangCol,FALSE)),IF(COUNTIFS(IRAFSLIs,B32,IRASpecOrAdd,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInScopeFSLIs-SD->RiskAssRemove\",LangStrings,LangCol,FALSE),\"\")))","v":""},null,null,"",null,null,null,null,null,{"$f":"IF(OR(N32=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K32=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)),IF(NOT(ISBLANK(H32)),H32,\"\"),\"\")","v":""},0,{"$f":"IF(AL32<>VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE),\"\",IF(OR(N32=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),K32=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AA32>0),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)))","v":""},null,"No",null,{"$f":"IF(AD32 = VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),AB32)","v":""},null,{"$f":"IF(ISBLANK(AG32),IF(AF32=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colSoC->ToBeCreated\",LangStrings,LangCol,FALSE), VLOOKUP(\"formulaFSLIs->colSoC->NotRequired\",LangStrings,LangCol,FALSE)),IF(AF32=VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE),AG32 & VLOOKUP(\"formulaFSLIs->colSoC->ToBeDeleted\",LangStrings,LangCol,FALSE),AG32))","v":"Not required"},null,null,{"$f":"IF(OR(B32=VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE),ISBLANK(B32)), 1,IF(NOT(ISERROR(MATCH(B32,B$11:B31,))),2,IF(NOT(ISNUMBER(E32)),3,0)))","v":1},{"$f":"IF(AK32<>0, VLOOKUP(AK32,FSLItableErrorDesc,2,FALSE),IF(AJ32=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaFSLIs->colStatus->Deleted\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericOK\",LangStrings,LangCol,FALSE)))","v":"Enter name of FSLI/SD"},null,null,null,"Enter name of FSLI/SD"]

{"sheet":"IRA","index":4,"n_rows":31,"n_cols":23,"rows_kept":31,"cut":false,"hidden":false,"merged":[[2,4,5,13],[26,0,28,0],[16,17,18,17],[26,1,28,1],[11,0,12,0],[5,1,5,2],[7,10,7,17],[7,4,7,8],[21,0,23,0],[21,1,23,1],[21,17,23,17],[10,3,11,3],[10,17,12,17],[26,3,27,3],[26,17,28,17],[13,17,15,17]]}
[null,null,{"$f":"MATCH(RisksFinStatLevel,$A:$A,0)","v":21},null,null,null,null,null,null,null,{"$f":"MATCH(LastCell,$A:$A,0)","v":31},{"$f":"ManualRow-AutoRow-2","v":8},{"$f":"MATCH(RisksAsserLevel,$A:$A,0)","v":26},{"$f":"ManualRow2-AutoRow","v":5},{"$f":"COUNTA(ManualRowsFinStat)","v":1},{"$f":"ManualRow-ManualRow2","v":5}]
[{"$f":"VLOOKUP(\"formulaIRAHeading\",LangStrings,LangCol,FALSE)","v":"Inherent Risk Assessment"},null,null,null,{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->InstructionsHead\",LangStrings,LangCol,FALSE)","v":"Quick guide (see 'Guidance' and 'Instructions' tabs for more details)"},null,null,null,null,null,null,null,null,null,null,"PROTECTED A (when completed)",null,null,null,null,null,null,{"$f":"VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)","v":"Yes"}]
[null,null,null,null,{"$f":"VLOOKUP(\"formulaIRAInstructionsText\",LangStrings,LangCol,FALSE)","v":"1. Report all the risk of material misstatement identified during the audit (including all risks related to accouting estimates) in this tab (either 'Risks at the financial statement level' or 'Risks at the assertion level') in the column 'Description of Risk'. \n2. Associate each risk to one or more FSLI. Ensure that at least one risk is documented for each significant FSLI identified in tab 'In Scope FSLIs-SD'.\n3. Complete the inherent risk assessment for each risk.\n4. To add risks to each related SoC, follow instructions on 'Instructions' tab."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)","v":"No"}]
[{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->Client Name\",LangStrings,LangCol,FALSE)","v":"Client Name:"},{"$f":"IF(ISBLANK(EntityName),\"\",EntityName)","v":""}]
[]
[{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->Year-End\",LangStrings,LangCol,FALSE)","v":"Year-End:"},{"$f":"IF(ISBLANK(YEDate),\"\",YEDate)","v":""}]
[]
[{"$f":"VLOOKUP(\"formulaDescRisk\",LangStrings,LangCol,FALSE)","v":"Description of Risk"},{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->WPRef\",LangStrings,LangCol,FALSE)","v":"W/P Reference"},{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->col FSLI Name\",LangStrings,LangCol,FALSE)","v":"FSLI (class of transactions, account balances and disclosures) \nCAS 315.28(b)"},{"$f":"VLOOKUP(\"formulaEstimateRisk\",LangStrings,LangCol,FALSE)","v":"Inherent risk assessment for accounting estimates already documented in procedure 'Understanding  Accounting Estimates'?\n(Yes/No)"},{"$f":"VLOOKUP(\"formulaRiskFactor\",LangStrings,LangCol,FALSE)","v":"Inherent risk factors (reflecting the likelihood)\nLow (L), Moderate (M), High (H)\nCAS 315.31(a)"},null,null,null,null,null,{"$f":"VLOOKUP(\"formulaRiskAssert\",LangStrings,LangCol,FALSE)","v":"Inherent risk conclusion for each relevant assertion\n(reflecting magnitude of potential misstatements) \nCAS315.32"},null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaRiskRequireSpecial\",LangStrings,LangCol,FALSE)","v":"Risk to be reported to related SoC - Status\n(Yes, No)"},null,null,null,"SoC Ref"]
[null,null,null,null,{"$f":"VLOOKUP(\"formulaRiskFactorComplexity\",LangStrings,LangCol,FALSE)","v":"Complexity"},{"$f":"VLOOKUP(\"formulaRiskFactorSubjectivity\",LangStrings,LangCol,FALSE)","v":"Subjectivity"},{"$f":"VLOOKUP(\"formulaRiskFactorUncertainty\",LangStrings,LangCol,FALSE)","v":"Uncertainty"},{"$f":"VLOOKUP(\"formulaRiskFactorChange\",LangStrings,LangCol,FALSE)","v":"Change"},{"$f":"VLOOKUP(\"formulaRiskFactorManagement\",LangStrings,LangCol,FALSE)","v":"Management Bias / Fraud"},"Kept empty and hidden on purpose",{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"},{"$f":"VLOOKUP(\"formulaRiskInherentRationale\",LangStrings,LangCol,FALSE)","v":"Rationale if the basis for our conclusion is not already evident"}]
[{"$f":"VLOOKUP(\"formulaAutoSigRisks\",LangStrings,LangCol,FALSE)","v":"Automatic significant risks"}]
[{"$f":"VLOOKUP(\"formulaRevFraud\",LangStrings,LangCol,FALSE)","v":"Revenues, as it relates to fraud, unless presumption is not applicable (CAS 240.27)"},null,{"$f":"VLOOKUP(\"formulaMissingFSLI\",LangStrings,LangCol,FALSE)","v":"Select FSLI/SD"},{"$f":"VLOOKUP(\"formulaEstimateRiskText\",LangStrings,LangCol,FALSE)","v":"Insert the reference to procedure 'Understanding Accounting Estimates' in column 'W/P reference'"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(COUNTIF(K13:Q13,lstSigNormNA_NormalHigher)+COUNTIF(K13:Q13,lstSigNormNA_Significant)+COUNTIF(K13:Q13,lstSigNormNA_NormalLower)>0,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE))","v":"Yes"}]
[{"$f":"VLOOKUP(\"msgIraJustificationRebut2\",LangStrings,LangCol,FALSE)","v":"Fraud risk presumption rebutted. Add documentation to support your conclusion in procedure 'Fraud risk assessment'."},null,{"$f":"IF(OR(ISBLANK(C11),C11=VLOOKUP(\"formulaMissingFSLI\",LangStrings,LangCol,FALSE)),\"\",IF(S11=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),IF(ISBLANK(W11),IF(ISBLANK(V11),\"\",VLOOKUP(\"formulaAddingRiskToSocStatusToBeAdded\",LangStrings,LangCol,FALSE)&V11),VLOOKUP(\"formulaAddingRiskToSocStatusAdded\",LangStrings,LangCol,FALSE) & V11),IF(ISBLANK(W11),\"\",VLOOKUP(\"formulaAddingRiskToSocStatusToBeDeleted\",LangStrings,LangCol,FALSE)&V11)))","v":""},{"$f":"VLOOKUP(\"formulaEstimateRisk\",LangStrings,LangCol,FALSE)","v":"Inherent risk assessment for accounting estimates already documented in procedure 'Understanding  Accounting Estimates'?\n(Yes/No)"},{"$f":"VLOOKUP(\"formulaRiskFactorComplexity\",LangStrings,LangCol,FALSE)","v":"Complexity"},{"$f":"VLOOKUP(\"formulaRiskFactorSubjectivity\",LangStrings,LangCol,FALSE)","v":"Subjectivity"},{"$f":"VLOOKUP(\"formulaRiskFactorUncertainty\",LangStrings,LangCol,FALSE)","v":"Uncertainty"},{"$f":"VLOOKUP(\"formulaRiskFactorChange\",LangStrings,LangCol,FALSE)","v":"Change"},{"$f":"VLOOKUP(\"formulaRiskFactorManagement\",LangStrings,LangCol,FALSE)","v":"Management Bias / Fraud"},null,{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"}]
[null,null,null,null,null,null,null,null,null,{"$f":"K13","v":"Significant"},"Significant","Significant","Significant","Significant","Significant","N/A","N/A"]
[{"$f":"VLOOKUP(\"formulaManagementOverride\",LangStrings,LangCol,FALSE)","v":"Management override of controls (CAS 240.32)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(COUNTIF(K16:Q16,lstSigNormNA_NormalHigher)+COUNTIF(K16:Q16,lstSigNormNA_Significant)+COUNTIF(K16:Q16,lstSigNormNA_NormalLower)>0,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE))","v":"Yes"},null,null,"SoC - Mgmt Override",{"$f":"'SoC - Mgmt Override'!$B$9","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"}]
[null,null,null,null,null,null,null,null,null,{"$f":"K16","v":"Significant"},{"$f":"lstSigNormNA_Significant","v":"Significant"},"Significant","Significant","Significant","Significant","Significant",{"$f":"lstSigNormNA_NA","v":"N/A"}]
[{"$f":"VLOOKUP(\"formulaSigRelParty\",LangStrings,LangCol,FALSE)","v":"Significant related party transactions outside the normal course of business (CAS 550.18)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes",null,false,"SCA-Parties liées",{"$f":"#REF!","v":{"$error":"#REF!"}}]
[{"$f":"VLOOKUP(\"formulaSigRelParty-CheckBox\",LangStrings,LangCol,FALSE)","v":"Checked if N/A - no significant related party transactions outside the normal course of business"},null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"}]
[null,null,null,null,null,null,null,null,null,{"$f":"K19","v":"Significant"},{"$f":"lstSigNormNA_Significant","v":"Significant"},"Significant","Significant","Significant","Significant","Significant",{"$f":"lstSigNormNA_NA","v":"N/A"}]
[]
[{"$f":"VLOOKUP(\"formulaRisksFinStLevel\",LangStrings,LangCol,FALSE)","v":"Risks at the financial statement level"}]
[{"$f":"VLOOKUP(\"formulaRiskDesc\",LangStrings,LangCol,FALSE)","v":"Enter risk description"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(COUNTIF(K24:Q24,lstSigNormNA_NormalHigher)+COUNTIF(K24:Q24,lstSigNormNA_Significant)+COUNTIF(K24:Q24,lstSigNormNA_NormalLower)>0,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE))","v":"No"}]
[null,null,{"$f":"IF(OR(ISBLANK(C22),C22=VLOOKUP(\"formulaMissingFSLI\",LangStrings,LangCol,FALSE)),\"\",IF(S22=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),IF(ISBLANK(W22),IF(ISBLANK(V22),\"\",VLOOKUP(\"formulaAddingRiskToSocStatusToBeAdded\",LangStrings,LangCol,FALSE)&V22),VLOOKUP(\"formulaAddingRiskToSocStatusAdded\",LangStrings,LangCol,FALSE) & V22),IF(ISBLANK(W22),\"\",VLOOKUP(\"formulaAddingRiskToSocStatusToBeDeleted\",LangStrings,LangCol,FALSE)&V22)))","v":""},null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"}]
[null,null,null,null,null,null,null,null,null,{"$f":"K24","v":"N/A"},"N/A","N/A","N/A","N/A","N/A","N/A","N/A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTIF(S22:S25,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE))>0","v":false}]
[{"$f":"VLOOKUP(\"formulaRiskAssertionLevel\",LangStrings,LangCol,FALSE)","v":"Risks at the assertion level"}]
[{"$f":"VLOOKUP(\"formulaRiskDesc\",LangStrings,LangCol,FALSE)","v":"Enter risk description"},null,{"$f":"VLOOKUP(\"formulaMissingFSLI\",LangStrings,LangCol,FALSE)","v":"Select FSLI/SD"},{"$f":"VLOOKUP(\"formulaEstimateRiskText\",LangStrings,LangCol,FALSE)","v":"Insert the reference to procedure 'Understanding Accounting Estimates' in column 'W/P reference'"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(COUNTIF(K29:Q29,lstSigNormNA_NormalHigher)+COUNTIF(K29:Q29,lstSigNormNA_Significant)+COUNTIF(K29:Q29,lstSigNormNA_NormalLower)>0,VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE))","v":"No"}]
[null,null,{"$f":"IF(OR(ISBLANK(C27),C27=VLOOKUP(\"formulaMissingFSLI\",LangStrings,LangCol,FALSE)),\"\",IF(S27=VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE),IF(ISBLANK(W27),IF(ISBLANK(V27),\"\",VLOOKUP(\"formulaAddingRiskToSocStatusToBeAdded\",LangStrings,LangCol,FALSE)&V27),VLOOKUP(\"formulaAddingRiskToSocStatusAdded\",LangStrings,LangCol,FALSE) & V27),IF(ISBLANK(W27),\"\",VLOOKUP(\"formulaAddingRiskToSocStatusToBeDeleted\",LangStrings,LangCol,FALSE)&V27)))","v":""},{"$f":"VLOOKUP(\"formulaEstimateRisk\",LangStrings,LangCol,FALSE)","v":"Inherent risk assessment for accounting estimates already documented in procedure 'Understanding  Accounting Estimates'?\n(Yes/No)"},{"$f":"VLOOKUP(\"formulaRiskFactorComplexity\",LangStrings,LangCol,FALSE)","v":"Complexity"},{"$f":"VLOOKUP(\"formulaRiskFactorSubjectivity\",LangStrings,LangCol,FALSE)","v":"Subjectivity"},{"$f":"VLOOKUP(\"formulaRiskFactorUncertainty\",LangStrings,LangCol,FALSE)","v":"Uncertainty"},{"$f":"VLOOKUP(\"formulaRiskFactorChange\",LangStrings,LangCol,FALSE)","v":"Change"},{"$f":"VLOOKUP(\"formulaRiskFactorManagement\",LangStrings,LangCol,FALSE)","v":"Management Bias / Fraud"},null,{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"}]
[null,null,null,null,null,null,null,null,null,{"$f":"K29","v":"N/A"},"N/A","N/A","N/A","N/A","N/A","N/A","N/A"]
[]
["End"]

{"sheet":"SoC","index":5,"n_rows":65,"n_cols":32,"rows_kept":65,"cut":false,"hidden":true,"merged":[[4,18,4,24],[5,18,5,24],[7,18,7,24],[14,18,14,24],[28,18,28,24],[7,0,8,0],[23,11,23,17],[23,18,23,24],[23,25,24,26],[28,11,28,17],[25,25,25,26],[16,1,16,3],[63,11,63,17],[64,11,64,14],[64,15,64,17],[52,16,52,17],[53,16,53,17],[54,16,54,17],[55,16,55,17],[56,16,56,17],[49,23,49,24],[33,18,33,24],[55,23,55,24],[56,23,56,24],[50,23,50,24],[51,23,51,24],[52,23,52,24],[53,23,53,24],[54,23,54,24],[48,18,48,24],[2,1,2,3],[1,6,1,8],[4,11,4,17],[5,11,5,17],[14,11,14,17],[3,1,3,3],[7,1,8,8],[7,11,7,17],[9,1,9,8],[50,16,50,17],[51,16,51,17],[49,16,49,17],[29,1,29,5],[30,1,30,5],[34,1,34,5],[35,1,35,5],[33,11,33,17],[48,11,48,17]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PROTECTED A (when completed)",null,null,null,null,null,"Used in formula in this tab"]
[{"$f":"VLOOKUP(\"formulaSoCHeading\",LangStrings,LangCol,FALSE)","v":"Summary of Comfort"},null,null,null,null,{"$f":"VLOOKUP(\"formulaFSLI/SD\",LangStrings,LangCol,FALSE)","v":"FSLI(s)/SD"},null,null,null,{"$f":"VLOOKUP(\"formulaGroup\",LangStrings,LangCol,FALSE)","v":"Group"},{"$f":"IF(AND(NOT(ISBLANK(G2)),J2=\"Group\"),IF(OR(K1=\"\",ISBLANK(K1)),G2,K1&\" ~ \"&G2),IF(ISBLANK(K1),\"\",K1))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"}]
[{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->Client Name\",LangStrings,LangCol,FALSE)","v":"Client Name:"},{"$f":"IF(ISBLANK(EntityName),\"\",EntityName)","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(AND(NOT(ISBLANK(G3)),J3=\"Group\"),IF(OR(K2=\"\",ISBLANK(K2)),G3,K2&\" ~ \"&G3),IF(ISBLANK(K2),\"\",K2))","v":""}]
[{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->Year-End\",LangStrings,LangCol,FALSE)","v":"Year-End:"},{"$f":"IF(ISBLANK(YEDate),\"\",YEDate)","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(AND(NOT(ISBLANK(G4)),J4=\"Group\"),IF(OR(K3=\"\",ISBLANK(K3)),G4,K3&\" ~ \"&G4),IF(ISBLANK(K3),\"\",K3))","v":""},null,null,{"$f":"COUNTIF(N2:N3,\"Yes\")","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(NOT(ISBLANK(G5)),J5=\"Group\"),IF(OR(K4=\"\",ISBLANK(K4)),G5,K4&\" ~ \"&G5),IF(ISBLANK(K4),\"\",K4))","v":""},{"$f":"VLOOKUP(\"formulaGroupHeader\",LangStrings,LangCol,FALSE)","v":"Grouped FSLIs / SD"},null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaFSLI/SD\",LangStrings,LangCol,FALSE)","v":"FSLI(s)/SD"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTIF(J2:J5,lstGroupUngroup_Group)","v":1},{"$f":"IF(K5=\"\",VLOOKUP(\"formulaLevCtrlNone\",LangStrings,LangCol,FALSE),K5)","v":"None"}]
[]
[{"$f":"VLOOKUP(\"formulaFSLI/SD\",LangStrings,LangCol,FALSE)","v":"FSLI(s)/SD"},{"$f":"VLOOKUP(\"formulaSigNormHighRisks\",LangStrings,LangCol,FALSE)","v":"Risk(s)"},null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaInherRiskByAssert\",LangStrings,LangCol,FALSE)","v":"Inherent Risk Assessment by Relevant Assertion"},null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaInherRiskByAssert\",LangStrings,LangCol,FALSE)","v":"Inherent Risk Assessment by Relevant Assertion"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"},{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"}]
[null,{"$f":"VLOOKUP(\"msgNoRisksOnSoCsheet\",LangStrings,LangCol,FALSE)","v":"No risks added from IRA sheet. To add risks, click the 'Update Inherent Risk Assessment on Summaries of Comfort' button on the Instructions sheet."}]
[]
[{"$f":"VLOOKUP(\"formulaInherRiskByAssert\",LangStrings,LangCol,FALSE)","v":"Inherent Risk Assessment by Relevant Assertion"},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(COUNTIF(L10:L11,VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE),IF(COUNTIF(L10:L11,VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE),IF(COUNTIF(L10:L11,VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE))))","v":"N/A"},{"$f":"IF(COUNTIF(M10:M11,VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE),IF(COUNTIF(M10:M11,VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE),IF(COUNTIF(M10:M11,VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE))))","v":"N/A"},"N/A","N/A",{"$f":"IF(COUNTIF(P10:P11,VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE),IF(COUNTIF(P10:P11,VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE),IF(COUNTIF(P10:P11,VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE))))","v":"N/A"},"N/A","N/A",{"$f":"IF(COUNTIF(S10:S11,VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE),IF(COUNTIF(S10:S11,VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE),IF(COUNTIF(S10:S11,VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE))))","v":"N/A"},"N/A","N/A","N/A","N/A",{"$f":"IF(COUNTIF(X10:X11,VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE),IF(COUNTIF(X10:X11,VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE),IF(COUNTIF(X10:X11,VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE))))","v":"N/A"},"N/A"]
[]
[{"$f":"VLOOKUP(\"formulaSelectLibraryNo\",LangStrings,LangCol,FALSE)","v":"Selecting a # will add the related fields. Click Description to  reset the column width and adjust the Description row height."},null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTIF(L12:R12,$AF$2)","v":7},{"$f":"COUNTIF(L12:R12,$AF$2)","v":7},{"$f":"COUNTIF(L12:R12,$AF$2)","v":7},{"$f":"COUNTIF(L12:R12,$AF$2)","v":7},{"$f":"COUNTIF(L12:R12,$AF$2)","v":7},{"$f":"COUNTIF(L12:R12,$AF$2)","v":7},{"$f":"COUNTIF(L12:R12,$AF$2)","v":7},{"$f":"COUNTIF(S12:Y12,$AF$2)","v":7},{"$f":"COUNTIF(S12:Y12,$AF$2)","v":7},{"$f":"COUNTIF(S12:Y12,$AF$2)","v":7},{"$f":"COUNTIF(S12:Y12,$AF$2)","v":7},{"$f":"COUNTIF(S12:Y12,$AF$2)","v":7},{"$f":"COUNTIF(S12:Y12,$AF$2)","v":7},{"$f":"COUNTIF(S12:Y12,$AF$2)","v":7}]
[{"$f":"VLOOKUP(\"formulaControlsReliance\",LangStrings,LangCol,FALSE)","v":"Controls Reliance"},null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaEvidenceFromControls\",LangStrings,LangCol,FALSE)","v":"Level of assurance from controls by assertion"},null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaEvidenceFromControls\",LangStrings,LangCol,FALSE)","v":"Level of assurance from controls by assertion"}]
[{"$f":"VLOOKUP(\"formulaNumber\",LangStrings,LangCol,FALSE)","v":"#"},{"$f":"VLOOKUP(\"formulaDescControls\",LangStrings,LangCol,FALSE)","v":"Description of Controls"},null,null,{"$f":"VLOOKUP(\"formulaLevelAutomation\",LangStrings,LangCol,FALSE)","v":"Level of automation"},{"$f":"VLOOKUP(\"formulaTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Testing strategy"},{"$f":"VLOOKUP(\"formulaNature\",LangStrings,LangCol,FALSE)","v":"Nature"},{"$f":"VLOOKUP(\"formulaTiming\",LangStrings,LangCol,FALSE)","v":"Timing"},{"$f":"VLOOKUP(\"formulaExtent1\",LangStrings,LangCol,FALSE)","v":"Extent (sample size)"},null,null,{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"},{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"},{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->WPRef\",LangStrings,LangCol,FALSE)","v":"W/P Reference"},{"$f":"VLOOKUP(\"formulaLevelAssuranceCtrlObtained\",LangStrings,LangCol,FALSE)","v":"Level of assurance from controls obtained"}]
[]
[]
[]
[{"$f":"VLOOKUP(\"formulaExpControlsRelAssertion\",LangStrings,LangCol,FALSE)","v":"Expected Controls Reliance by assertion"}]
[]
[{"$f":"VLOOKUP(\"formulaPLEFromSubProcAssertion\",LangStrings,LangCol,FALSE)","v":"Planned level of evidence from substantive procedures by assertion"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaHeaderNSBM\",LangStrings,LangCol,FALSE)","v":"Not Significant but Material FSLI only (N/A if cells below are in grey)\nDocument selected assertion(s) using the drop down menu below (Yes/No)"},null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaHeaderNSBM\",LangStrings,LangCol,FALSE)","v":"Not Significant but Material FSLI only (N/A if cells below are in grey)\nDocument selected assertion(s) using the drop down menu below (Yes/No)"},null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaRationaleNSBM\",LangStrings,LangCol,FALSE)","v":"Document rationale for selected assertion(s) if not already evident\n(N/A if assertions cells are in grey)"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"},{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"}]
[]
[]
[{"$f":"VLOOKUP(\"formulaSelectLibraryNo\",LangStrings,LangCol,FALSE)","v":"Selecting a # will add the related fields. Click Description to  reset the column width and adjust the Description row height."}]
[{"$f":"VLOOKUP(\"formulaSubstAnalytics\",LangStrings,LangCol,FALSE)","v":"Substantive Analytics"},null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaEvidenceSubAnalytics\",LangStrings,LangCol,FALSE)","v":"Evidence from substantive analytics by assertion"},null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaEvidenceSubAnalytics\",LangStrings,LangCol,FALSE)","v":"Evidence from substantive analytics by assertion"}]
[{"$f":"VLOOKUP(\"formulaNumber\",LangStrings,LangCol,FALSE)","v":"#"},{"$f":"VLOOKUP(\"formulaDescripProcedures\",LangStrings,LangCol,FALSE)","v":"Description of Procedures"},null,null,null,null,{"$f":"VLOOKUP(\"formulaNature\",LangStrings,LangCol,FALSE)","v":"Nature"},{"$f":"VLOOKUP(\"formulaTiming\",LangStrings,LangCol,FALSE)","v":"Timing"},{"$f":"VLOOKUP(\"formulaExtent2\",LangStrings,LangCol,FALSE)","v":"Extent"},null,null,{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"},{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"},{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->WPRef\",LangStrings,LangCol,FALSE)","v":"W/P Reference"},{"$f":"VLOOKUP(\"formulaDesiredLevelEvidenceObtained\",LangStrings,LangCol,FALSE)","v":"Desired Level of Evidence Obtained"}]
[]
[]
[{"$f":"VLOOKUP(\"formulaSelectLibraryNo\",LangStrings,LangCol,FALSE)","v":"Selecting a # will add the related fields. Click Description to  reset the column width and adjust the Description row height."}]
[{"$f":"VLOOKUP(\"formulaTOD\",LangStrings,LangCol,FALSE)","v":"Test of Details"},null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaEvidenceTOD\",LangStrings,LangCol,FALSE)","v":"Evidence from tests of details by assertion"},null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaEvidenceTOD\",LangStrings,LangCol,FALSE)","v":"Evidence from tests of details by assertion"}]
[{"$f":"VLOOKUP(\"formulaNumber\",LangStrings,LangCol,FALSE)","v":"#"},{"$f":"VLOOKUP(\"formulaDescripProcedures\",LangStrings,LangCol,FALSE)","v":"Description of Procedures"},null,null,null,null,{"$f":"VLOOKUP(\"formulaNature\",LangStrings,LangCol,FALSE)","v":"Nature"},{"$f":"VLOOKUP(\"formulaTiming\",LangStrings,LangCol,FALSE)","v":"Timing"},{"$f":"VLOOKUP(\"formulaExtent2\",LangStrings,LangCol,FALSE)","v":"Extent"},null,null,{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"},{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"},{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->WPRef\",LangStrings,LangCol,FALSE)","v":"W/P Reference"},{"$f":"VLOOKUP(\"formulaDesiredLevelEvidenceObtained\",LangStrings,LangCol,FALSE)","v":"Desired Level of Evidence Obtained"}]
[]
[]
[]
[{"$f":"VLOOKUP(\"formulaTotalAuditProc\",LangStrings,LangCol,FALSE)","v":"Total number of audit procedures per assertion"},null,null,null,null,null,null,null,null,null,null,{"$f":"SUMPRODUCT(--(L17:L18<>\"\")*(--(L17:L18<>IstformulaLevCtrlNone)))+SUMPRODUCT(--(L31:L32<>\"\")*(--(L31:L32<>IstformulaEvidenceNA)))+SUMPRODUCT(--(L36:L37<>\"\")*(--(L36:L37<>IstformulaEvidenceNA)))","v":0},0,0,0,0,0,0,{"$f":"SUMPRODUCT(--(S17:S18<>\"\")*(--(S17:S18<>IstformulaLevCtrlNone)))+SUMPRODUCT(--(S31:S32<>\"\")*(--(S31:S32<>IstformulaEvidenceNA)))+SUMPRODUCT(--(S36:S37<>\"\")*(--(S36:S37<>IstformulaEvidenceNA)))","v":0},0,0,0,0,0,0]
[]
[{"$f":"VLOOKUP(\"formulaStrengthQuality\",LangStrings,LangCol,FALSE)","v":"Have we considered the strength/quality of the linkages of each procedure to each assertion?"}]
[]
[{"$f":"VLOOKUP(\"formulaProfJudgment\",LangStrings,LangCol,FALSE)","v":"Based on professional judgment, are the procedures outlined above sufficient and not excessive to address the assessed risks?  "}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaRationalePLE\",LangStrings,LangCol,FALSE)","v":"Rationale for Planned level of evidence from substantive procedures other than Default"},null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaRationalePLE\",LangStrings,LangCol,FALSE)","v":"Rationale for Planned level of evidence from substantive procedures other than Default"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaAssertion\",LangStrings,LangCol,FALSE)","v":"Assertion"},{"$f":"VLOOKUP(\"formulaIRAHeading\",LangStrings,LangCol,FALSE)","v":"Inherent Risk Assessment"},{"$f":"VLOOKUP(\"formulaExpControlsRel\",LangStrings,LangCol,FALSE)","v":"Expected Controls Reliance"},{"$f":"VLOOKUP(\"formulaPLEFromSubProc\",LangStrings,LangCol,FALSE)","v":"Planned level of evidence from substantive procedures"},{"$f":"VLOOKUP(\"formulaTestStrat\",LangStrings,LangCol,FALSE)","v":"Testing strategy as per OAG Audit 4024"},{"$f":"VLOOKUP(\"formulaRationale\",LangStrings,LangCol,FALSE)","v":"Rationale"},null,{"$f":"VLOOKUP(\"formulaAssertion\",LangStrings,LangCol,FALSE)","v":"Assertion"},{"$f":"VLOOKUP(\"formulaIRAHeading\",LangStrings,LangCol,FALSE)","v":"Inherent Risk Assessment"},{"$f":"VLOOKUP(\"formulaExpControlsRel\",LangStrings,LangCol,FALSE)","v":"Expected Controls Reliance"},{"$f":"VLOOKUP(\"formulaPLEFromSubProc\",LangStrings,LangCol,FALSE)","v":"Planned level of evidence from substantive procedures"},{"$f":"VLOOKUP(\"formulaTestStrat\",LangStrings,LangCol,FALSE)","v":"Testing strategy as per OAG Audit 4024"},{"$f":"VLOOKUP(\"formulaRationale\",LangStrings,LangCol,FALSE)","v":"Rationale"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUBSTITUTE(L9,CHAR(10),\" \")","v":"Tr/B/PD A, V"},{"$f":"IF(L12=\"\",\"Normal\",L12)","v":"N/A"},{"$f":"IF(ISBLANK(L20),\"\",L20)","v":""},{"$f":"IF(ISBLANK(L22),\"\",L22)","v":""},{"$f":"IF(AND(M51<>\"\",N51<>\"\",O51<>\"\"),VLOOKUP(M51& \"-\"&N51& \"-\"&O51,SoCStatus,5,FALSE),\"\")","v":""},null,null,{"$f":"SUBSTITUTE(S9,CHAR(10),\" \")","v":"Tr/B/PD A, V"},{"$f":"IF(S12=\"\",\"Normal\",S12)","v":"N/A"},{"$f":"IF(ISBLANK(S20),\"\",S20)","v":""},{"$f":"IF(ISBLANK(S22),\"\",S22)","v":""},{"$f":"IF(AND(T51<>\"\",U51<>\"\",V51<>\"\"),VLOOKUP(T51& \"-\"&U51& \"-\"&V51,SoCStatus,5,FALSE),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUBSTITUTE(M9,CHAR(10),\" \")","v":"Tr/B/PD C"},{"$f":"IF(M12=\"\",\"Normal\",M12)","v":"N/A"},{"$f":"IF(ISBLANK(M20),\"\",M20)","v":""},{"$f":"IF(ISBLANK(M22),\"\",M22)","v":""},"",null,null,{"$f":"SUBSTITUTE(T9,CHAR(10),\" \")","v":"Tr/B/PD C"},{"$f":"IF(T12=\"\",\"Normal\",T12)","v":"N/A"},{"$f":"IF(ISBLANK(T20),\"\",T20)","v":""},{"$f":"IF(ISBLANK(T22),\"\",T22)","v":""},{"$f":"IF(AND(T52<>\"\",U52<>\"\",V52<>\"\"),VLOOKUP(T52& \"-\"&U52& \"-\"&V52,SoCStatus,5,FALSE),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUBSTITUTE(N9,CHAR(10),\" \")","v":"Tr CO"},{"$f":"IF(N12=\"\",\"Normal\",N12)","v":"N/A"},{"$f":"IF(ISBLANK(N20),\"\",N20)","v":""},{"$f":"IF(ISBLANK(N22),\"\",N22)","v":""},"",null,null,{"$f":"SUBSTITUTE(U9,CHAR(10),\" \")","v":"Tr CO"},{"$f":"IF(U12=\"\",\"Normal\",U12)","v":"N/A"},{"$f":"IF(ISBLANK(U20),\"\",U20)","v":""},{"$f":"IF(ISBLANK(U22),\"\",U22)","v":""},""]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUBSTITUTE(O9,CHAR(10),\" \")","v":"Tr/B/PD E/O"},{"$f":"IF(O12=\"\",\"Normal\",O12)","v":"N/A"},{"$f":"IF(ISBLANK(O20),\"\",O20)","v":""},{"$f":"IF(ISBLANK(O22),\"\",O22)","v":""},"",null,null,{"$f":"SUBSTITUTE(V9,CHAR(10),\" \")","v":"Tr/B/PD E/O"},{"$f":"IF(V12=\"\",\"Normal\",V12)","v":"N/A"},{"$f":"IF(ISBLANK(V20),\"\",V20)","v":""},{"$f":"IF(ISBLANK(V22),\"\",V22)","v":""},""]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUBSTITUTE(P9,CHAR(10),\" \")","v":"Tr/PD PD"},{"$f":"IF(P12=\"\",\"Normal\",P12)","v":"N/A"},{"$f":"IF(ISBLANK(P20),\"\",P20)","v":""},{"$f":"IF(ISBLANK(P22),\"\",P22)","v":""},"",null,null,{"$f":"SUBSTITUTE(W9,CHAR(10),\" \")","v":"Tr/PD PD"},{"$f":"IF(W12=\"\",\"Normal\",W12)","v":"N/A"},{"$f":"IF(ISBLANK(W20),\"\",W20)","v":""},{"$f":"IF(ISBLANK(W22),\"\",W22)","v":""},""]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUBSTITUTE(Q9,CHAR(10),\" \")","v":"B/PD RO"},{"$f":"IF(Q12=\"\",\"Normal\",Q12)","v":"N/A"},{"$f":"IF(ISBLANK(Q20),\"\",Q20)","v":""},{"$f":"IF(ISBLANK(Q22),\"\",Q22)","v":""},"",null,null,{"$f":"SUBSTITUTE(X9,CHAR(10),\" \")","v":"B/PD RO"},{"$f":"IF(X12=\"\",\"Normal\",X12)","v":"N/A"},{"$f":"IF(ISBLANK(X20),\"\",X20)","v":""},{"$f":"IF(ISBLANK(X22),\"\",X22)","v":""},""]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUBSTITUTE(R9,CHAR(10),\" \")","v":"Tr/B Au"},{"$f":"IF(R12=\"\",\"Normal\",R12)","v":"N/A"},{"$f":"IF(ISBLANK(R20),\"\",R20)","v":""},{"$f":"IF(ISBLANK(R22),\"\",R22)","v":""},"",null,null,{"$f":"SUBSTITUTE(Y9,CHAR(10),\" \")","v":"Tr/B Au"},{"$f":"IF(Y12=\"\",\"Normal\",Y12)","v":"N/A"},{"$f":"IF(ISBLANK(Y20),\"\",Y20)","v":""},{"$f":"IF(ISBLANK(Y22),\"\",Y22)","v":""},""]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaBlue\",LangStrings,LangCol,FALSE)","v":"Light Blue"},{"$f":"VLOOKUP(\"formulaDefaultTestStrat\",LangStrings,LangCol,FALSE)","v":"Default testing strategy - no rationale required"},null,null,null,null,null,{"$f":"VLOOKUP(\"formulaBlue\",LangStrings,LangCol,FALSE)","v":"Light Blue"},{"$f":"VLOOKUP(\"formulaDefaultTestStrat\",LangStrings,LangCol,FALSE)","v":"Default testing strategy - no rationale required"}]
[null,null,null,null,null,null,null,null,null,null,null,"Yellow","Acceptable - rationale required",null,null,null,null,null,"Yellow","Acceptable - rationale required"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaPink\",LangStrings,LangCol,FALSE)","v":"Light Pink"},{"$f":"VLOOKUP(\"formulaDevTestStrat\",LangStrings,LangCol,FALSE)","v":"Deviation from default testing strategy - rationale required"},null,null,null,null,null,{"$f":"VLOOKUP(\"formulaPink\",LangStrings,LangCol,FALSE)","v":"Light Pink"},{"$f":"VLOOKUP(\"formulaDevTestStrat\",LangStrings,LangCol,FALSE)","v":"Deviation from default testing strategy - rationale required"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaCompProcedures\",LangStrings,LangCol,FALSE)","v":"Compensating procedures performed for Desired Level of Evidence Not Obtained"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaDescControlsProcedures\",LangStrings,LangCol,FALSE)","v":"Description of Controls / Procedures"},null,null,null,{"$f":"VLOOKUP(\"formulaCompProcPerformed\",LangStrings,LangCol,FALSE)","v":"Compensating Procedures Performed"}]

{"sheet":"SoC - Related Party","index":6,"n_rows":58,"n_cols":18,"rows_kept":58,"cut":false,"hidden":false,"merged":[[42,5,42,10],[2,1,2,3],[6,9,6,15],[49,5,49,10],[4,1,4,3],[14,1,14,3],[56,0,56,10],[57,0,57,4],[57,5,57,10],[6,0,7,8],[8,0,8,8],[43,5,43,10],[44,5,44,10],[45,5,45,10],[46,5,46,10],[47,5,47,10],[48,5,48,10],[22,1,22,5],[23,1,23,5],[27,1,27,5],[28,1,28,5],[41,0,41,10]]}
[{"$f":"VLOOKUP(\"formulaSoCHeadingRelParty\",LangStrings,LangCol,FALSE)","v":"Summary of Comfort Related Party Transactions"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PROTECTED A (when completed)"]
[]
[{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->Client Name\",LangStrings,LangCol,FALSE)","v":"Client Name:"},{"$f":"IF(ISBLANK(EntityName),\"\",EntityName)","v":""}]
[]
[{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->Year-End\",LangStrings,LangCol,FALSE)","v":"Year-End:"},{"$f":"IF(ISBLANK(YEDate),\"\",YEDate)","v":""}]
[]
[{"$f":"VLOOKUP(\"formulaSigNormHighRisks\",LangStrings,LangCol,FALSE)","v":"Risk(s)"},null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaInherRiskByAssert\",LangStrings,LangCol,FALSE)","v":"Inherent Risk Assessment by Relevant Assertion"}]
[null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"}]
[{"$f":"IRA!$A$17","v":"Significant related party transactions outside the normal course of business (CAS 550.18)"},null,null,null,null,null,null,null,null,{"$f":"IRA!$K$19","v":"Significant"},{"$f":"IRA!$L$19","v":"Significant"},{"$f":"IRA!$M$19","v":"Significant"},{"$f":"IRA!$N$19","v":"Significant"},{"$f":"IRA!$O$19","v":"Significant"},{"$f":"IRA!$P$19","v":"Significant"},{"$f":"IRA!$Q$19","v":"N/A"}]
[]
[{"$f":"VLOOKUP(\"formulaInherRiskByAssert\",LangStrings,LangCol,FALSE)","v":"Inherent Risk Assessment by Relevant Assertion"},null,null,null,null,null,null,null,null,{"$f":"IF(COUNTIF(J9:J10,VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE),IF(COUNTIF(J9:J10,VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE),IF(COUNTIF(J9:J10,VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE))))","v":"Significant"},"Significant","Significant","Significant","Significant","Significant","N/A"]
[{"$f":"VLOOKUP(\"formulaSelectLibraryNo\",LangStrings,LangCol,FALSE)","v":"Selecting a # will add the related fields. Click Description to  reset the column width and adjust the Description row height."}]
[{"$f":"VLOOKUP(\"formulaControlsReliance\",LangStrings,LangCol,FALSE)","v":"Controls Reliance"},null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaEvidenceFromControls\",LangStrings,LangCol,FALSE)","v":"Level of assurance from controls by assertion"}]
[{"$f":"VLOOKUP(\"formulaNumber\",LangStrings,LangCol,FALSE)","v":"#"},{"$f":"VLOOKUP(\"formulaDescControls\",LangStrings,LangCol,FALSE)","v":"Description of Controls"},null,null,{"$f":"VLOOKUP(\"formulaLevelAutomation\",LangStrings,LangCol,FALSE)","v":"Level of automation"},{"$f":"VLOOKUP(\"formulaTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Testing strategy"},{"$f":"VLOOKUP(\"formulaNature\",LangStrings,LangCol,FALSE)","v":"Nature"},{"$f":"VLOOKUP(\"formulaTiming\",LangStrings,LangCol,FALSE)","v":"Timing"},{"$f":"VLOOKUP(\"formulaExtent1\",LangStrings,LangCol,FALSE)","v":"Extent (sample size)"},{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"},{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->WPRef\",LangStrings,LangCol,FALSE)","v":"W/P Reference"},{"$f":"VLOOKUP(\"formulaDesiredLevelEvidenceObtained\",LangStrings,LangCol,FALSE)","v":"Desired Level of Evidence Obtained"}]
[]
[]
[]
[{"$f":"VLOOKUP(\"formulaExpControlsRelAssertion\",LangStrings,LangCol,FALSE)","v":"Expected Controls Reliance by assertion"}]
[]
[{"$f":"VLOOKUP(\"formulaPLEFromSubProcAssertion\",LangStrings,LangCol,FALSE)","v":"Planned level of evidence from substantive procedures by assertion"}]
[{"$f":"VLOOKUP(\"formulaSelectLibraryNo\",LangStrings,LangCol,FALSE)","v":"Selecting a # will add the related fields. Click Description to  reset the column width and adjust the Description row height."}]
[{"$f":"VLOOKUP(\"formulaSubstAnalytics\",LangStrings,LangCol,FALSE)","v":"Substantive Analytics"},null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaEvidenceSubAnalytics\",LangStrings,LangCol,FALSE)","v":"Evidence from substantive analytics by assertion"}]
[{"$f":"VLOOKUP(\"formulaNumber\",LangStrings,LangCol,FALSE)","v":"#"},{"$f":"VLOOKUP(\"formulaDescripProcedures\",LangStrings,LangCol,FALSE)","v":"Description of Procedures"},null,null,null,null,{"$f":"VLOOKUP(\"formulaNature\",LangStrings,LangCol,FALSE)","v":"Nature"},{"$f":"VLOOKUP(\"formulaTiming\",LangStrings,LangCol,FALSE)","v":"Timing"},{"$f":"VLOOKUP(\"formulaExtent2\",LangStrings,LangCol,FALSE)","v":"Extent"},{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"},{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->WPRef\",LangStrings,LangCol,FALSE)","v":"W/P Reference"},{"$f":"VLOOKUP(\"formulaDesiredLevelEvidenceObtained\",LangStrings,LangCol,FALSE)","v":"Desired Level of Evidence Obtained"}]
[]
[]
[{"$f":"VLOOKUP(\"formulaSelectLibraryNo\",LangStrings,LangCol,FALSE)","v":"Selecting a # will add the related fields. Click Description to  reset the column width and adjust the Description row height."}]
[{"$f":"VLOOKUP(\"formulaTOD\",LangStrings,LangCol,FALSE)","v":"Test of Details"},null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaEvidenceTOD\",LangStrings,LangCol,FALSE)","v":"Evidence from tests of details by assertion"}]
[{"$f":"VLOOKUP(\"formulaNumber\",LangStrings,LangCol,FALSE)","v":"#"},{"$f":"VLOOKUP(\"formulaDescripProcedures\",LangStrings,LangCol,FALSE)","v":"Description of Procedures"},null,null,null,null,{"$f":"VLOOKUP(\"formulaNature\",LangStrings,LangCol,FALSE)","v":"Nature"},{"$f":"VLOOKUP(\"formulaTiming\",LangStrings,LangCol,FALSE)","v":"Timing"},{"$f":"VLOOKUP(\"formulaExtent2\",LangStrings,LangCol,FALSE)","v":"Extent"},"Tr/B/PD\nA, V","Tr/B/PD\nC","Tr\nCO","Tr/B/PD\nE/O","Tr/PD\nPD","B/PD\nRO","Tr/B\nAu",{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->WPRef\",LangStrings,LangCol,FALSE)","v":"W/P Reference"},{"$f":"VLOOKUP(\"formulaDesiredLevelEvidenceObtained\",LangStrings,LangCol,FALSE)","v":"Desired Level of Evidence Obtained"}]
[]
[]
[]
[{"$f":"VLOOKUP(\"formulaTotalAuditProc\",LangStrings,LangCol,FALSE)","v":"Total number of audit procedures per assertion"},null,null,null,null,null,null,null,null,{"$f":"SUMPRODUCT(--(J15:J16<>\"\")*(--(J15:J16<>IstformulaLevCtrlNone)))+SUMPRODUCT(--(J24:J25<>\"\")*(--(J24:J25<>IstformulaEvidenceNA)))+SUMPRODUCT(--(J29:J30<>\"\")*(--(J29:J30<>IstformulaEvidenceNA)))","v":0},{"$f":"SUMPRODUCT(--(K15:K16<>\"\")*(--(K15:K16<>IstformulaLevCtrlNone)))+SUMPRODUCT(--(K24:K25<>\"\")*(--(K24:K25<>IstformulaEvidenceNA)))+SUMPRODUCT(--(K29:K30<>\"\")*(--(K29:K30<>IstformulaEvidenceNA)))","v":0},{"$f":"SUMPRODUCT(--(L15:L16<>\"\")*(--(L15:L16<>IstformulaLevCtrlNone)))+SUMPRODUCT(--(L24:L25<>\"\")*(--(L24:L25<>IstformulaEvidenceNA)))+SUMPRODUCT(--(L29:L30<>\"\")*(--(L29:L30<>IstformulaEvidenceNA)))","v":0},{"$f":"SUMPRODUCT(--(M15:M16<>\"\")*(--(M15:M16<>IstformulaLevCtrlNone)))+SUMPRODUCT(--(M24:M25<>\"\")*(--(M24:M25<>IstformulaEvidenceNA)))+SUMPRODUCT(--(M29:M30<>\"\")*(--(M29:M30<>IstformulaEvidenceNA)))","v":0},{"$f":"SUMPRODUCT(--(N15:N16<>\"\")*(--(N15:N16<>IstformulaLevCtrlNone)))+SUMPRODUCT(--(N24:N25<>\"\")*(--(N24:N25<>IstformulaEvidenceNA)))+SUMPRODUCT(--(N29:N30<>\"\")*(--(N29:N30<>IstformulaEvidenceNA)))","v":0},{"$f":"SUMPRODUCT(--(O15:O16<>\"\")*(--(O15:O16<>IstformulaLevCtrlNone)))+SUMPRODUCT(--(O24:O25<>\"\")*(--(O24:O25<>IstformulaEvidenceNA)))+SUMPRODUCT(--(O29:O30<>\"\")*(--(O29:O30<>IstformulaEvidenceNA)))","v":0},{"$f":"SUMPRODUCT(--(P15:P16<>\"\")*(--(P15:P16<>IstformulaLevCtrlNone)))+SUMPRODUCT(--(P24:P25<>\"\")*(--(P24:P25<>IstformulaEvidenceNA)))+SUMPRODUCT(--(P29:P30<>\"\")*(--(P29:P30<>IstformulaEvidenceNA)))","v":0}]
[]
[{"$f":"VLOOKUP(\"formulaStrengthQuality\",LangStrings,LangCol,FALSE)","v":"Have we considered the strength/quality of the linkages of each procedure to each assertion?"}]
[]
[{"$f":"VLOOKUP(\"formulaProfJudgment\",LangStrings,LangCol,FALSE)","v":"Based on professional judgment, are the procedures outlined above sufficient and not excessive to address the assessed risks?  "}]
[]
[]
[]
[]
[]
[{"$f":"VLOOKUP(\"formulaRationalePLE\",LangStrings,LangCol,FALSE)","v":"Rationale for Planned level of evidence from substantive procedures other than Default"}]
[{"$f":"VLOOKUP(\"formulaAssertion\",LangStrings,LangCol,FALSE)","v":"Assertion"},{"$f":"VLOOKUP(\"formulaIRAHeading\",LangStrings,LangCol,FALSE)","v":"Inherent Risk Assessment"},{"$f":"VLOOKUP(\"formulaExpControlsRel\",LangStrings,LangCol,FALSE)","v":"Expected Controls Reliance"},{"$f":"VLOOKUP(\"formulaPLEFromSubProc\",LangStrings,LangCol,FALSE)","v":"Planned level of evidence from substantive procedures"},{"$f":"VLOOKUP(\"formulaTestStrat\",LangStrings,LangCol,FALSE)","v":"Testing strategy as per OAG Audit 4024"},{"$f":"VLOOKUP(\"formulaRationale\",LangStrings,LangCol,FALSE)","v":"Rationale"}]
[{"$f":"SUBSTITUTE(J8,CHAR(10),\" \")","v":"Tr/B/PD A, V"},{"$f":"IF(J11=\"\",\"Normal\",J11)","v":"Significant"},{"$f":"IF(ISBLANK(J18),\"\",J18)","v":""},{"$f":"IF(ISBLANK(J20),\"\",J20)","v":""},{"$f":"IF(AND(B44<>\"\",C44<>\"\",D44<>\"\"),VLOOKUP(B44& \"-\"&C44& \"-\"&D44,SoCStatus,5,FALSE),\"\")","v":""}]
[{"$f":"SUBSTITUTE(K8,CHAR(10),\" \")","v":"Tr/B/PD C"},{"$f":"IF(K11=\"\",\"Normal\",K11)","v":"Significant"},{"$f":"IF(ISBLANK(K18),\"\",K18)","v":""},{"$f":"IF(ISBLANK(K20),\"\",K20)","v":""},""]
[{"$f":"SUBSTITUTE(L8,CHAR(10),\" \")","v":"Tr CO"},{"$f":"IF(L11=\"\",\"Normal\",L11)","v":"Significant"},{"$f":"IF(ISBLANK(L18),\"\",L18)","v":""},{"$f":"IF(ISBLANK(L20),\"\",L20)","v":""},""]
[{"$f":"SUBSTITUTE(M8,CHAR(10),\" \")","v":"Tr/B/PD E/O"},{"$f":"IF(M11=\"\",\"Normal\",M11)","v":"Significant"},{"$f":"IF(ISBLANK(M18),\"\",M18)","v":""},{"$f":"IF(ISBLANK(M20),\"\",M20)","v":""},""]
[{"$f":"SUBSTITUTE(N8,CHAR(10),\" \")","v":"Tr/PD PD"},{"$f":"IF(N11=\"\",\"Normal\",N11)","v":"Significant"},{"$f":"IF(ISBLANK(N18),\"\",N18)","v":""},{"$f":"IF(ISBLANK(N20),\"\",N20)","v":""},""]
[{"$f":"SUBSTITUTE(O8,CHAR(10),\" \")","v":"B/PD RO"},{"$f":"IF(O11=\"\",\"Normal\",O11)","v":"Significant"},{"$f":"IF(ISBLANK(O18),\"\",O18)","v":""},{"$f":"IF(ISBLANK(O20),\"\",O20)","v":""},""]
[{"$f":"SUBSTITUTE(P8,CHAR(10),\" \")","v":"Tr/B Au"},{"$f":"IF(P11=\"\",\"Normal\",P11)","v":"N/A"},{"$f":"IF(ISBLANK(P18),\"\",P18)","v":""},{"$f":"IF(ISBLANK(P20),\"\",P20)","v":""},""]
[]
[{"$f":"VLOOKUP(\"formulaBlue\",LangStrings,LangCol,FALSE)","v":"Light Blue"},{"$f":"VLOOKUP(\"formulaDefaultTestStrat\",LangStrings,LangCol,FALSE)","v":"Default testing strategy - no rationale required"}]
["Yellow","Acceptable - rationale required"]
[{"$f":"VLOOKUP(\"formulaPink\",LangStrings,LangCol,FALSE)","v":"Light Pink"},{"$f":"VLOOKUP(\"formulaDevTestStrat\",LangStrings,LangCol,FALSE)","v":"Deviation from default testing strategy - rationale required"}]
[]
[]
[{"$f":"VLOOKUP(\"formulaCompProcedures\",LangStrings,LangCol,FALSE)","v":"Compensating procedures performed for Desired Level of Evidence Not Obtained"}]
[{"$f":"VLOOKUP(\"formulaDescControlsProcedures\",LangStrings,LangCol,FALSE)","v":"Description of Controls / Procedures"},null,null,null,null,{"$f":"VLOOKUP(\"formulaCompProcPerformed\",LangStrings,LangCol,FALSE)","v":"Compensating Procedures Performed"}]

{"sheet":"SoC - Mgmt Override","index":7,"n_rows":58,"n_cols":18,"rows_kept":58,"cut":false,"hidden":false,"merged":[[42,5,42,10],[2,1,2,3],[6,9,6,15],[49,5,49,10],[4,1,4,3],[14,1,14,3],[56,0,56,10],[57,0,57,4],[57,5,57,10],[6,0,7,8],[8,0,8,8],[43,5,43,10],[44,5,44,10],[45,5,45,10],[46,5,46,10],[47,5,47,10],[48,5,48,10],[22,1,22,5],[23,1,23,5],[27,1,27,5],[28,1,28,5],[41,0,41,10]]}
[{"$f":"VLOOKUP(\"formulaSoCHeadingMgmtOverride\",LangStrings,LangCol,FALSE)","v":"Summary of Comfort - Management Override of Controls"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PROTECTED A (when completed)"]
[]
[{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->Client Name\",LangStrings,LangCol,FALSE)","v":"Client Name:"},{"$f":"IF(ISBLANK(EntityName),\"\",EntityName)","v":""}]
[]
[{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->Year-End\",LangStrings,LangCol,FALSE)","v":"Year-End:"},{"$f":"IF(ISBLANK(YEDate),\"\",YEDate)","v":""}]
[]
[{"$f":"VLOOKUP(\"formulaSigNormHighRisks\",LangStrings,LangCol,FALSE)","v":"Risk(s)"},null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaInherRiskByAssert\",LangStrings,LangCol,FALSE)","v":"Inherent Risk Assessment by Relevant Assertion"}]
[null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"}]
[{"$f":"IRA!$A$14","v":"Management override of controls (CAS 240.32)"},null,null,null,null,null,null,null,null,{"$f":"IRA!$K$16","v":"Significant"},{"$f":"IRA!$L$16","v":"Significant"},{"$f":"IRA!$M$16","v":"Significant"},{"$f":"IRA!$N$16","v":"Significant"},{"$f":"IRA!$O$16","v":"Significant"},{"$f":"IRA!$P$16","v":"Significant"},{"$f":"IRA!$Q$16","v":"N/A"}]
[]
[{"$f":"VLOOKUP(\"formulaInherRiskByAssert\",LangStrings,LangCol,FALSE)","v":"Inherent Risk Assessment by Relevant Assertion"},null,null,null,null,null,null,null,null,{"$f":"IF(COUNTIF(J9:J10,VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE),IF(COUNTIF(J9:J10,VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE),IF(COUNTIF(J9:J10,VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE))>=1,VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE),VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE))))","v":"Significant"},"Significant","Significant","Significant","Significant","Significant","N/A"]
[{"$f":"VLOOKUP(\"formulaSelectLibraryNo\",LangStrings,LangCol,FALSE)","v":"Selecting a # will add the related fields. Click Description to  reset the column width and adjust the Description row height."}]
[{"$f":"VLOOKUP(\"formulaControlsReliance\",LangStrings,LangCol,FALSE)","v":"Controls Reliance"},null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaEvidenceFromControls\",LangStrings,LangCol,FALSE)","v":"Level of assurance from controls by assertion"}]
[{"$f":"VLOOKUP(\"formulaNumber\",LangStrings,LangCol,FALSE)","v":"#"},{"$f":"VLOOKUP(\"formulaDescControls\",LangStrings,LangCol,FALSE)","v":"Description of Controls"},null,null,{"$f":"VLOOKUP(\"formulaLevelAutomation\",LangStrings,LangCol,FALSE)","v":"Level of automation"},{"$f":"VLOOKUP(\"formulaTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Testing strategy"},{"$f":"VLOOKUP(\"formulaNature\",LangStrings,LangCol,FALSE)","v":"Nature"},{"$f":"VLOOKUP(\"formulaTiming\",LangStrings,LangCol,FALSE)","v":"Timing"},{"$f":"VLOOKUP(\"formulaExtent1\",LangStrings,LangCol,FALSE)","v":"Extent (sample size)"},{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"},{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->WPRef\",LangStrings,LangCol,FALSE)","v":"W/P Reference"},{"$f":"VLOOKUP(\"formulaDesiredLevelEvidenceObtained\",LangStrings,LangCol,FALSE)","v":"Desired Level of Evidence Obtained"}]
[]
[]
[]
[{"$f":"VLOOKUP(\"formulaExpControlsRelAssertion\",LangStrings,LangCol,FALSE)","v":"Expected Controls Reliance by assertion"}]
[]
[{"$f":"VLOOKUP(\"formulaPLEFromSubProcAssertion\",LangStrings,LangCol,FALSE)","v":"Planned level of evidence from substantive procedures by assertion"}]
[{"$f":"VLOOKUP(\"formulaSelectLibraryNo\",LangStrings,LangCol,FALSE)","v":"Selecting a # will add the related fields. Click Description to  reset the column width and adjust the Description row height."}]
[{"$f":"VLOOKUP(\"formulaSubstAnalytics\",LangStrings,LangCol,FALSE)","v":"Substantive Analytics"},null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaEvidenceSubAnalytics\",LangStrings,LangCol,FALSE)","v":"Evidence from substantive analytics by assertion"}]
[{"$f":"VLOOKUP(\"formulaNumber\",LangStrings,LangCol,FALSE)","v":"#"},{"$f":"VLOOKUP(\"formulaDescripProcedures\",LangStrings,LangCol,FALSE)","v":"Description of Procedures"},null,null,null,null,{"$f":"VLOOKUP(\"formulaNature\",LangStrings,LangCol,FALSE)","v":"Nature"},{"$f":"VLOOKUP(\"formulaTiming\",LangStrings,LangCol,FALSE)","v":"Timing"},{"$f":"VLOOKUP(\"formulaExtent2\",LangStrings,LangCol,FALSE)","v":"Extent"},{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"},{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->WPRef\",LangStrings,LangCol,FALSE)","v":"W/P Reference"},{"$f":"VLOOKUP(\"formulaDesiredLevelEvidenceObtained\",LangStrings,LangCol,FALSE)","v":"Desired Level of Evidence Obtained"}]
[]
[]
[{"$f":"VLOOKUP(\"formulaSelectLibraryNo\",LangStrings,LangCol,FALSE)","v":"Selecting a # will add the related fields. Click Description to  reset the column width and adjust the Description row height."}]
[{"$f":"VLOOKUP(\"formulaTOD\",LangStrings,LangCol,FALSE)","v":"Test of Details"},null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaEvidenceTOD\",LangStrings,LangCol,FALSE)","v":"Evidence from tests of details by assertion"}]
[{"$f":"VLOOKUP(\"formulaNumber\",LangStrings,LangCol,FALSE)","v":"#"},{"$f":"VLOOKUP(\"formulaDescripProcedures\",LangStrings,LangCol,FALSE)","v":"Description of Procedures"},null,null,null,null,{"$f":"VLOOKUP(\"formulaNature\",LangStrings,LangCol,FALSE)","v":"Nature"},{"$f":"VLOOKUP(\"formulaTiming\",LangStrings,LangCol,FALSE)","v":"Timing"},{"$f":"VLOOKUP(\"formulaExtent2\",LangStrings,LangCol,FALSE)","v":"Extent"},{"$f":"VLOOKUP(\"formulaHeading1\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nA, V"},{"$f":"VLOOKUP(\"formulaHeading2\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nC"},{"$f":"VLOOKUP(\"formulaHeading3\",LangStrings,LangCol,FALSE)","v":"Tr\nCO"},{"$f":"VLOOKUP(\"formulaHeading4\",LangStrings,LangCol,FALSE)","v":"Tr/B/PD\nE/O"},{"$f":"VLOOKUP(\"formulaHeading5\",LangStrings,LangCol,FALSE)","v":"Tr/PD\nPD"},{"$f":"VLOOKUP(\"formulaHeading6\",LangStrings,LangCol,FALSE)","v":"B/PD\nRO"},{"$f":"VLOOKUP(\"formulaHeading7\",LangStrings,LangCol,FALSE)","v":"Tr/B\nAu"},{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->WPRef\",LangStrings,LangCol,FALSE)","v":"W/P Reference"},{"$f":"VLOOKUP(\"formulaDesiredLevelEvidenceObtained\",LangStrings,LangCol,FALSE)","v":"Desired Level of Evidence Obtained"}]
[]
[]
[]
[{"$f":"VLOOKUP(\"formulaTotalAuditProc\",LangStrings,LangCol,FALSE)","v":"Total number of audit procedures per assertion"},null,null,null,null,null,null,null,null,{"$f":"SUMPRODUCT(--(J15:J16<>\"\")*(--(J15:J16<>IstformulaLevCtrlNone)))+SUMPRODUCT(--(J24:J25<>\"\")*(--(J24:J25<>IstformulaEvidenceNA)))+SUMPRODUCT(--(J29:J30<>\"\")*(--(J29:J30<>IstformulaEvidenceNA)))","v":0},{"$f":"SUMPRODUCT(--(K15:K16<>\"\")*(--(K15:K16<>IstformulaLevCtrlNone)))+SUMPRODUCT(--(K24:K25<>\"\")*(--(K24:K25<>IstformulaEvidenceNA)))+SUMPRODUCT(--(K29:K30<>\"\")*(--(K29:K30<>IstformulaEvidenceNA)))","v":0},{"$f":"SUMPRODUCT(--(L15:L16<>\"\")*(--(L15:L16<>IstformulaLevCtrlNone)))+SUMPRODUCT(--(L24:L25<>\"\")*(--(L24:L25<>IstformulaEvidenceNA)))+SUMPRODUCT(--(L29:L30<>\"\")*(--(L29:L30<>IstformulaEvidenceNA)))","v":0},{"$f":"SUMPRODUCT(--(M15:M16<>\"\")*(--(M15:M16<>IstformulaLevCtrlNone)))+SUMPRODUCT(--(M24:M25<>\"\")*(--(M24:M25<>IstformulaEvidenceNA)))+SUMPRODUCT(--(M29:M30<>\"\")*(--(M29:M30<>IstformulaEvidenceNA)))","v":0},{"$f":"SUMPRODUCT(--(N15:N16<>\"\")*(--(N15:N16<>IstformulaLevCtrlNone)))+SUMPRODUCT(--(N24:N25<>\"\")*(--(N24:N25<>IstformulaEvidenceNA)))+SUMPRODUCT(--(N29:N30<>\"\")*(--(N29:N30<>IstformulaEvidenceNA)))","v":0},{"$f":"SUMPRODUCT(--(O15:O16<>\"\")*(--(O15:O16<>IstformulaLevCtrlNone)))+SUMPRODUCT(--(O24:O25<>\"\")*(--(O24:O25<>IstformulaEvidenceNA)))+SUMPRODUCT(--(O29:O30<>\"\")*(--(O29:O30<>IstformulaEvidenceNA)))","v":0},{"$f":"SUMPRODUCT(--(P15:P16<>\"\")*(--(P15:P16<>IstformulaLevCtrlNone)))+SUMPRODUCT(--(P24:P25<>\"\")*(--(P24:P25<>IstformulaEvidenceNA)))+SUMPRODUCT(--(P29:P30<>\"\")*(--(P29:P30<>IstformulaEvidenceNA)))","v":0}]
[]
[{"$f":"VLOOKUP(\"formulaStrengthQuality\",LangStrings,LangCol,FALSE)","v":"Have we considered the strength/quality of the linkages of each procedure to each assertion?"}]
[]
[{"$f":"VLOOKUP(\"formulaProfJudgment\",LangStrings,LangCol,FALSE)","v":"Based on professional judgment, are the procedures outlined above sufficient and not excessive to address the assessed risks?  "}]
[]
[]
[]
[]
[]
[{"$f":"VLOOKUP(\"formulaRationalePLE\",LangStrings,LangCol,FALSE)","v":"Rationale for Planned level of evidence from substantive procedures other than Default"}]
[{"$f":"VLOOKUP(\"formulaAssertion\",LangStrings,LangCol,FALSE)","v":"Assertion"},{"$f":"VLOOKUP(\"formulaIRAHeading\",LangStrings,LangCol,FALSE)","v":"Inherent Risk Assessment"},{"$f":"VLOOKUP(\"formulaExpControlsRel\",LangStrings,LangCol,FALSE)","v":"Expected Controls Reliance"},{"$f":"VLOOKUP(\"formulaPLEFromSubProc\",LangStrings,LangCol,FALSE)","v":"Planned level of evidence from substantive procedures"},{"$f":"VLOOKUP(\"formulaTestStrat\",LangStrings,LangCol,FALSE)","v":"Testing strategy as per OAG Audit 4024"},{"$f":"VLOOKUP(\"formulaRationale\",LangStrings,LangCol,FALSE)","v":"Rationale"}]
[{"$f":"SUBSTITUTE(J8,CHAR(10),\" \")","v":"Tr/B/PD A, V"},{"$f":"IF(J11=\"\",\"Normal\",J11)","v":"Significant"},{"$f":"IF(ISBLANK(J18),\"\",J18)","v":""},{"$f":"IF(ISBLANK(J20),\"\",J20)","v":""},{"$f":"IF(AND(B44<>\"\",C44<>\"\",D44<>\"\"),VLOOKUP(B44& \"-\"&C44& \"-\"&D44,SoCStatus,5,FALSE),\"\")","v":""}]
[{"$f":"SUBSTITUTE(K8,CHAR(10),\" \")","v":"Tr/B/PD C"},{"$f":"IF(K11=\"\",\"Normal\",K11)","v":"Significant"},{"$f":"IF(ISBLANK(K18),\"\",K18)","v":""},{"$f":"IF(ISBLANK(K20),\"\",K20)","v":""},""]
[{"$f":"SUBSTITUTE(L8,CHAR(10),\" \")","v":"Tr CO"},{"$f":"IF(L11=\"\",\"Normal\",L11)","v":"Significant"},{"$f":"IF(ISBLANK(L18),\"\",L18)","v":""},{"$f":"IF(ISBLANK(L20),\"\",L20)","v":""},""]
[{"$f":"SUBSTITUTE(M8,CHAR(10),\" \")","v":"Tr/B/PD E/O"},{"$f":"IF(M11=\"\",\"Normal\",M11)","v":"Significant"},{"$f":"IF(ISBLANK(M18),\"\",M18)","v":""},{"$f":"IF(ISBLANK(M20),\"\",M20)","v":""},""]
[{"$f":"SUBSTITUTE(N8,CHAR(10),\" \")","v":"Tr/PD PD"},{"$f":"IF(N11=\"\",\"Normal\",N11)","v":"Significant"},{"$f":"IF(ISBLANK(N18),\"\",N18)","v":""},{"$f":"IF(ISBLANK(N20),\"\",N20)","v":""},""]
[{"$f":"SUBSTITUTE(O8,CHAR(10),\" \")","v":"B/PD RO"},{"$f":"IF(O11=\"\",\"Normal\",O11)","v":"Significant"},{"$f":"IF(ISBLANK(O18),\"\",O18)","v":""},{"$f":"IF(ISBLANK(O20),\"\",O20)","v":""},""]
[{"$f":"SUBSTITUTE(P8,CHAR(10),\" \")","v":"Tr/B Au"},{"$f":"IF(P11=\"\",\"Normal\",P11)","v":"N/A"},{"$f":"IF(ISBLANK(P18),\"\",P18)","v":""},{"$f":"IF(ISBLANK(P20),\"\",P20)","v":""},""]
[]
[{"$f":"VLOOKUP(\"formulaBlue\",LangStrings,LangCol,FALSE)","v":"Light Blue"},{"$f":"VLOOKUP(\"formulaDefaultTestStrat\",LangStrings,LangCol,FALSE)","v":"Default testing strategy - no rationale required"}]
["Yellow","Acceptable - rationale required"]
[{"$f":"VLOOKUP(\"formulaPink\",LangStrings,LangCol,FALSE)","v":"Light Pink"},{"$f":"VLOOKUP(\"formulaDevTestStrat\",LangStrings,LangCol,FALSE)","v":"Deviation from default testing strategy - rationale required"}]
[]
[]
[{"$f":"VLOOKUP(\"formulaCompProcedures\",LangStrings,LangCol,FALSE)","v":"Compensating procedures performed for Desired Level of Evidence Not Obtained"}]
[{"$f":"VLOOKUP(\"formulaDescControlsProcedures\",LangStrings,LangCol,FALSE)","v":"Description of Controls / Procedures"},null,null,null,null,{"$f":"VLOOKUP(\"formulaCompProcPerformed\",LangStrings,LangCol,FALSE)","v":"Compensating Procedures Performed"}]

{"sheet":"Other Work Performed","index":8,"n_rows":6,"n_cols":2,"rows_kept":6,"cut":false,"hidden":false,"merged":[[68,0,68,5],[3,1,3,3],[5,1,5,3],[34,0,34,1],[37,0,37,1],[40,0,40,1]]}
["PROTECTED A (when completed)"]
[]
[]
[{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->Client Name\",LangStrings,LangCol,FALSE)","v":"Client Name:"},{"$f":"IF(ISBLANK(EntityName),\"\",EntityName)","v":""}]
[]
[{"$f":"VLOOKUP(\"formulaInScopeFSLIs-SD->Year-End\",LangStrings,LangCol,FALSE)","v":"Year-End:"},{"$f":"IF(ISBLANK(YEDate),\"\",YEDate)","v":""}]

{"sheet":"Config","index":9,"n_rows":87,"n_cols":56,"rows_kept":87,"cut":false,"hidden":true,"merged":[[8,2,8,4],[22,2,22,4]]}
["FSLI Names",null,null,null,null,null,"NatureTOD",null,null,"SANature",null,"RelianceByAssertion",null,"YesNo",null,"Evidence","Level",null,"Nature",null,"DesiredLevelOfEvidence",null,"TestingStrategy",null,"LevelOfAutomation",null,"Control Type",null,"Key","IRA","Expected Controls Reliance","Planned level of evidence","Status",null,"Yes/No",null,"Sig/Norm/NA",null,"Group",null,null,"Tr/B/PD\nA, V","Tr/B/PD\nC","Tr\nCO","Tr/B/PD\nE/O","Tr/PD\nPD","B/PD\nRO","Tr/B\nAu",null,"FactorLikelihood",null,"Not Significant but material",null,"Level ass ctr",null,"Fraud risk assessment"]
["Enter name of FSLI/SD",null,null,null,null,null,{"$f":"VLOOKUP(\"FormulaNatureTODTarget\",LangStrings,LangCol,FALSE)","v":"Targeted testing"},null,null,{"$f":"VLOOKUP(\"FormulaSANatureTrend\",LangStrings,LangCol,FALSE)","v":"Trend analysis"},null,{"$f":"VLOOKUP(\"FormulaRelAsshigh\",LangStrings,LangCol,FALSE)","v":"High"},null,{"$f":"VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)","v":"Yes"},null,{"$f":"VLOOKUP(\"FormulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},3,null,{"$f":"VLOOKUP(\"FormulaNatureInquiry\",LangStrings,LangCol,FALSE)","v":"Inquiry"},null,{"$f":"VLOOKUP(\"FormulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},null,{"$f":"VLOOKUP(\"FormulaTestingStratCurrent\",LangStrings,LangCol,FALSE)","v":"Current year audit evidence"},null,{"$f":"VLOOKUP(\"formulaLevofAutManual\",LangStrings,LangCol,FALSE)","v":"Manual"},null,{"$f":"VLOOKUP(\"FormulaControlTypeDirect\",LangStrings,LangCol,FALSE)","v":"Direct entity level"},null,{"$f":"AD2&\"-\"&AE2&\"-\"&AF2","v":"Significant-High-N/A"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE)","v":"Significant"},{"$f":"VLOOKUP(\"formulaRelAssHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaSoCnondefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Not consistent with common testing strategies"},null,{"$f":"VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)","v":"Yes"},null,{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE)","v":"Significant"},null,{"$f":"VLOOKUP(\"formulaGroup\",LangStrings,LangCol,FALSE)","v":"Group"},null,"SoC Columns","A, V","C","CO","E/O","PD","RO","Au",null,{"$f":"VLOOKUP(\"formulaRiskFactorLikelihoodHigh\",LangStrings,LangCol,FALSE)","v":"H"},null,{"$f":"VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)","v":"Yes"},null,{"$f":"VLOOKUP(\"formulaLevCtrlHigh\",LangStrings,LangCol,FALSE)","v":"High level"},null,{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE)","v":"Significant"}]
["Enter name of FSLI/SD",null,null,null,null,null,{"$f":"VLOOKUP(\"FormulaNatureTODAudit\",LangStrings,LangCol,FALSE)","v":"Audit sampling"},null,null,{"$f":"VLOOKUP(\"FormulaSANatureRatio\",LangStrings,LangCol,FALSE)","v":"Ratio analysis"},null,{"$f":"VLOOKUP(\"FormulaRelAsspartial\",LangStrings,LangCol,FALSE)","v":"Partial"},null,{"$f":"VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)","v":"No"},null,{"$f":"VLOOKUP(\"FormulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},2,null,{"$f":"VLOOKUP(\"FormulaNatureObservation\",LangStrings,LangCol,FALSE)","v":"Observation"},null,{"$f":"VLOOKUP(\"FormulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},null,{"$f":"VLOOKUP(\"FormulaTestingStratPrior\",LangStrings,LangCol,FALSE)","v":"Prior year audit evidence"},null,{"$f":"VLOOKUP(\"formulaLevofAutIT\",LangStrings,LangCol,FALSE)","v":"IT dependent manual"},null,{"$f":"VLOOKUP(\"FormulaControlTypeTransaction\",LangStrings,LangCol,FALSE)","v":"Information processing"},null,{"$f":"AD3&\"-\"&AE3&\"-\"&AF3","v":"Significant-High-Low"},"Significant",{"$f":"VLOOKUP(\"formulaRelAssHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},{"$f":"VLOOKUP(\"formulaSoCdefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Consistent with common testing strategies"},null,{"$f":"VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)","v":"No"},null,{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE)","v":"Elevated"},null,{"$f":"VLOOKUP(\"formulaUNGroup\",LangStrings,LangCol,FALSE)","v":"Ungroup"},null,"Reference Columns","A&V","C","CO","E/O","P&D","R&O","Au",null,{"$f":"VLOOKUP(\"formulaRiskFactorLikelihoodMod\",LangStrings,LangCol,FALSE)","v":"M"},null,{"$f":"VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)","v":"No"},null,{"$f":"VLOOKUP(\"formulaLevCtrlModerate\",LangStrings,LangCol,FALSE)","v":"Moderate level"},null,{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"}]
["Enter name of FSLI/SD",null,null,null,null,null,{"$f":"VLOOKUP(\"FormulaNatureTODAccept\",LangStrings,LangCol,FALSE)","v":"Accept-reject testing"},null,null,{"$f":"VLOOKUP(\"FormulaSANatureReasonable\",LangStrings,LangCol,FALSE)","v":"Reasonableness testing"},null,{"$f":"VLOOKUP(\"FormulaRelAssNone\",LangStrings,LangCol,FALSE)","v":"None"},null,null,null,{"$f":"VLOOKUP(\"FormulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},1,null,{"$f":"VLOOKUP(\"FormulaNatureInspection\",LangStrings,LangCol,FALSE)","v":"Inspection"},null,{"$f":"VLOOKUP(\"FormulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},null,{"$f":"VLOOKUP(\"FormulaTestingStratService\",LangStrings,LangCol,FALSE)","v":"Use of a service organization report"},null,{"$f":"VLOOKUP(\"formulaLevofAutAutomated\",LangStrings,LangCol,FALSE)","v":"Automated"},null,null,null,{"$f":"AD4&\"-\"&AE4&\"-\"&AF4","v":"Significant-High-Moderate"},"Significant",{"$f":"VLOOKUP(\"formulaRelAssHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},{"$f":"VLOOKUP(\"formulaSoCdefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Consistent with common testing strategies"},null,null,null,{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE)","v":"Normal"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaRiskFactorLikelihoodLow\",LangStrings,LangCol,FALSE)","v":"L"},null,null,null,{"$f":"VLOOKUP(\"formulaLevCtrlNone\",LangStrings,LangCol,FALSE)","v":"None"}]
["Enter name of FSLI/SD",null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"FormulaSANatureRegression\",LangStrings,LangCol,FALSE)","v":"Regression analysis"},null,null,null,null,null,{"$f":"VLOOKUP(\"FormulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},0,null,{"$f":"VLOOKUP(\"FormulaNatureReperformance\",LangStrings,LangCol,FALSE)","v":"Reperformance"},null,null,null,{"$f":"VLOOKUP(\"FormulaTestingStratInternal\",LangStrings,LangCol,FALSE)","v":"Use of internal audit work"},null,null,null,null,null,"Significant-High-High","Significant",{"$f":"VLOOKUP(\"formulaRelAssHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaSoCdefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Consistent with common testing strategies"},null,null,null,{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"}]
["Enter name of FSLI/SD",null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"FormulaSANatureScanning\",LangStrings,LangCol,FALSE)","v":"Scanning analytics"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Significant-Partial-N/A","Significant",{"$f":"VLOOKUP(\"formulaRelAssPartial\",LangStrings,LangCol,FALSE)","v":"Partial"},{"$f":"VLOOKUP(\"formulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaSoCnondefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Not consistent with common testing strategies"}]
["Enter name of FSLI/SD",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD7&\"-\"&AE7&\"-\"&AF7","v":"Significant-Partial-Low"},"Significant",{"$f":"VLOOKUP(\"formulaRelAssPartial\",LangStrings,LangCol,FALSE)","v":"Partial"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},{"$f":"VLOOKUP(\"formulaSoCnondefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Not consistent with common testing strategies"}]
["Enter name of FSLI/SD",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD8&\"-\"&AE8&\"-\"&AF8","v":"Significant-Partial-Moderate"},"Significant",{"$f":"VLOOKUP(\"formulaRelAssPartial\",LangStrings,LangCol,FALSE)","v":"Partial"},{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},{"$f":"VLOOKUP(\"formulaSoCdefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Consistent with common testing strategies"}]
["Enter name of FSLI/SD",null,"Error Reporting",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Significant-Partial-High","Significant",{"$f":"VLOOKUP(\"formulaRelAssPartial\",LangStrings,LangCol,FALSE)","v":"Partial"},{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaSoCdefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Consistent with common testing strategies"}]
["Enter name of FSLI/SD",null,"Error reporting e-mail address:",null,"AAPT-EMAA@oag-bvg.gc.ca",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Significant-None-N/A","Significant",{"$f":"VLOOKUP(\"formulaRelAssNone\",LangStrings,LangCol,FALSE)","v":"None"},{"$f":"VLOOKUP(\"formulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaSoCnondefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Not consistent with common testing strategies"}]
["Enter name of FSLI/SD",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD11&\"-\"&AE11&\"-\"&AF11","v":"Significant-None-Low"},"Significant",{"$f":"VLOOKUP(\"formulaRelAssNone\",LangStrings,LangCol,FALSE)","v":"None"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},{"$f":"VLOOKUP(\"formulaSoCnondefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Not consistent with common testing strategies"}]
["Enter name of FSLI/SD",null,"Last Error Number",null,1004,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Significant-None-Moderate","Significant",{"$f":"VLOOKUP(\"formulaRelAssNone\",LangStrings,LangCol,FALSE)","v":"None"},{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},{"$f":"VLOOKUP(\"formulaSoCnondefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Not consistent with common testing strategies"}]
["Enter name of FSLI/SD",null,"Last Error Source:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Significant-None-High","Significant",{"$f":"VLOOKUP(\"formulaRelAssNone\",LangStrings,LangCol,FALSE)","v":"None"},{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaSoCdefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Consistent with common testing strategies"}]
["Enter name of FSLI/SD",null,"Last Error Description:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Elevated-High-N/A",{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE)","v":"Elevated"},{"$f":"VLOOKUP(\"formulaRelAssHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaSoCnondefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Not consistent with common testing strategies"}]
["Enter name of FSLI/SD",null,"Last Error Code Area:",null,"IRA Event Handler",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD15&\"-\"&AE15&\"-\"&AF15","v":"Elevated-High-Low"},"Elevated",{"$f":"VLOOKUP(\"formulaRelAssHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},{"$f":"VLOOKUP(\"formulaSoCdefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Consistent with common testing strategies"}]
["Enter name of FSLI/SD",null,"Last Error Code Line:",null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Elevated-High-Moderate","Elevated",{"$f":"VLOOKUP(\"formulaRelAssHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},{"$f":"VLOOKUP(\"formulaSoCdefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Consistent with common testing strategies"}]
["Enter name of FSLI/SD",null,"Active Sheet:",null,"IRA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Elevated-High-High","Elevated",{"$f":"VLOOKUP(\"formulaRelAssHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaSoCnondefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Not consistent with common testing strategies"}]
["Enter name of FSLI/SD",null,"Selection Address:",null,"$M$13",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Elevated-Partial-N/A","Elevated",{"$f":"VLOOKUP(\"formulaRelAssPartial\",LangStrings,LangCol,FALSE)","v":"Partial"},{"$f":"VLOOKUP(\"formulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaSoCnondefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Not consistent with common testing strategies"}]
["Enter name of FSLI/SD",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD19&\"-\"&AE19&\"-\"&AF19","v":"Elevated-Partial-Low"},"Elevated",{"$f":"VLOOKUP(\"formulaRelAssPartial\",LangStrings,LangCol,FALSE)","v":"Partial"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},{"$f":"VLOOKUP(\"formulaSoCdefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Consistent with common testing strategies"}]
["Enter name of FSLI/SD",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Elevated-Partial-Moderate","Elevated",{"$f":"VLOOKUP(\"formulaRelAssPartial\",LangStrings,LangCol,FALSE)","v":"Partial"},{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},{"$f":"VLOOKUP(\"formulaSoCdefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Consistent with common testing strategies"}]
["Enter name of FSLI/SD",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Elevated-Partial-High","Elevated",{"$f":"VLOOKUP(\"formulaRelAssPartial\",LangStrings,LangCol,FALSE)","v":"Partial"},{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaSoCnondefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Not consistent with common testing strategies"}]
["Enter name of FSLI/SD",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Elevated-None-N/A","Elevated",{"$f":"VLOOKUP(\"formulaRelAssNone\",LangStrings,LangCol,FALSE)","v":"None"},{"$f":"VLOOKUP(\"formulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaSoCnondefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Not consistent with common testing strategies"}]
[null,null,"In Scope FLSIs Errors",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD23&\"-\"&AE23&\"-\"&AF23","v":"Elevated-None-Low"},"Elevated",{"$f":"VLOOKUP(\"formulaRelAssNone\",LangStrings,LangCol,FALSE)","v":"None"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},{"$f":"VLOOKUP(\"formulaSoCnondefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Not consistent with common testing strategies"}]
[null,null,"Code","Message",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Elevated-None-Moderate","Elevated",{"$f":"VLOOKUP(\"formulaRelAssNone\",LangStrings,LangCol,FALSE)","v":"None"},{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},{"$f":"VLOOKUP(\"formulaSoCdefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Consistent with common testing strategies"}]
[null,null,1,{"$f":"VLOOKUP(\"formulaUnnamesFSLI\",LangStrings,LangCol,FALSE)","v":"Enter name of FSLI/SD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Elevated-None-High","Elevated",{"$f":"VLOOKUP(\"formulaRelAssNone\",LangStrings,LangCol,FALSE)","v":"None"},{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaSoCdefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Consistent with common testing strategies"}]
[null,null,2,"This FSLI/SD name already exists.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Normal-High-N/A",{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE)","v":"Normal"},{"$f":"VLOOKUP(\"formulaRelAssHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaSoCnondefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Not consistent with common testing strategies"}]
[null,null,3,"Please enter FSLI/SD Amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD27&\"-\"&AE27&\"-\"&AF27","v":"Normal-High-Low"},"Normal",{"$f":"VLOOKUP(\"formulaRelAssHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},{"$f":"VLOOKUP(\"formulaSoCdefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Consistent with common testing strategies"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Normal-High-Moderate","Normal",{"$f":"VLOOKUP(\"formulaRelAssHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},{"$f":"VLOOKUP(\"formulaSoCnondefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Not consistent with common testing strategies"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Normal-High-High","Normal",{"$f":"VLOOKUP(\"formulaRelAssHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaSoCnondefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Not consistent with common testing strategies"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Normal-Partial-N/A","Normal",{"$f":"VLOOKUP(\"formulaRelAssPartial\",LangStrings,LangCol,FALSE)","v":"Partial"},{"$f":"VLOOKUP(\"formulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaSoCnondefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Not consistent with common testing strategies"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD31&\"-\"&AE31&\"-\"&AF31","v":"Normal-Partial-Low"},"Normal",{"$f":"VLOOKUP(\"formulaRelAssPartial\",LangStrings,LangCol,FALSE)","v":"Partial"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},{"$f":"VLOOKUP(\"formulaSoCdefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Consistent with common testing strategies"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Normal-Partial-Moderate","Normal",{"$f":"VLOOKUP(\"formulaRelAssPartial\",LangStrings,LangCol,FALSE)","v":"Partial"},{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},{"$f":"VLOOKUP(\"formulaSoCdefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Consistent with common testing strategies"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Normal-Partial-High","Normal",{"$f":"VLOOKUP(\"formulaRelAssPartial\",LangStrings,LangCol,FALSE)","v":"Partial"},{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaSoCnondefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Not consistent with common testing strategies"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Normal-None-N/A","Normal",{"$f":"VLOOKUP(\"formulaRelAssNone\",LangStrings,LangCol,FALSE)","v":"None"},{"$f":"VLOOKUP(\"formulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaSoCnondefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Not consistent with common testing strategies"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD35&\"-\"&AE35&\"-\"&AF35","v":"Normal-None-Low"},"Normal",{"$f":"VLOOKUP(\"formulaRelAssNone\",LangStrings,LangCol,FALSE)","v":"None"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},{"$f":"VLOOKUP(\"formulaSoCdefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Consistent with common testing strategies"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Normal-None-Moderate","Normal",{"$f":"VLOOKUP(\"formulaRelAssNone\",LangStrings,LangCol,FALSE)","v":"None"},{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},{"$f":"VLOOKUP(\"formulaSoCdefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Consistent with common testing strategies"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Normal-None-High","Normal",{"$f":"VLOOKUP(\"formulaRelAssNone\",LangStrings,LangCol,FALSE)","v":"None"},{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaSoCnondefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Not consistent with common testing strategies"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N/A-High-N/A",{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaRelAssHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaSoCdefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Consistent with common testing strategies"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N/A-High-Low","N/A",{"$f":"VLOOKUP(\"formulaRelAssHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},"Not consistent with common testing strategies"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N/A-High-Moderate","N/A",{"$f":"VLOOKUP(\"formulaRelAssHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},"Not consistent with common testing strategies"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N/A-High-High","N/A",{"$f":"VLOOKUP(\"formulaRelAssHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},"Not consistent with common testing strategies"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N/A-Partial-N/A","N/A",{"$f":"VLOOKUP(\"formulaRelAssPartial\",LangStrings,LangCol,FALSE)","v":"Partial"},{"$f":"VLOOKUP(\"formulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaSoCdefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Consistent with common testing strategies"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N/A-Partial-Low","N/A",{"$f":"VLOOKUP(\"formulaRelAssPartial\",LangStrings,LangCol,FALSE)","v":"Partial"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},"Not consistent with common testing strategies"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N/A-Partial-Moderate","N/A",{"$f":"VLOOKUP(\"formulaRelAssPartial\",LangStrings,LangCol,FALSE)","v":"Partial"},{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},"Not consistent with common testing strategies"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N/A-Partial-High","N/A",{"$f":"VLOOKUP(\"formulaRelAssPartial\",LangStrings,LangCol,FALSE)","v":"Partial"},{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},"Not consistent with common testing strategies"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N/A-None-N/A","N/A",{"$f":"VLOOKUP(\"formulaRelAssNone\",LangStrings,LangCol,FALSE)","v":"None"},{"$f":"VLOOKUP(\"formulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaSoCdefaultTestingStrategy\",LangStrings,LangCol,FALSE)","v":"Consistent with common testing strategies"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD47&\"-\"&AE47&\"-\"&AF47","v":"N/A-None-Low"},"N/A",{"$f":"VLOOKUP(\"formulaRelAssNone\",LangStrings,LangCol,FALSE)","v":"None"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},"Not consistent with common testing strategies"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N/A-None-Moderate","N/A",{"$f":"VLOOKUP(\"formulaRelAssNone\",LangStrings,LangCol,FALSE)","v":"None"},{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},"Not consistent with common testing strategies"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N/A-None-High","N/A",{"$f":"VLOOKUP(\"formulaRelAssNone\",LangStrings,LangCol,FALSE)","v":"None"},{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},"Not consistent with common testing strategies"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Default Planned level of evidence"]
[null,null,"Longest FSLI Name",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD52&\"-\"&AE52","v":"Significant-High"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE)","v":"Significant"},{"$f":"VLOOKUP(\"formulaRelAssHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"}]
[null,null,{"$f":"MAX(LEN(FSLITable[]))","v":21},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD53&\"-\"&AE53","v":"Significant-Partial"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE)","v":"Significant"},{"$f":"VLOOKUP(\"formulaRelAssPartial\",LangStrings,LangCol,FALSE)","v":"Partial"},{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Significant-None",{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE)","v":"Significant"},{"$f":"VLOOKUP(\"formulaRelAssNone\",LangStrings,LangCol,FALSE)","v":"None"},{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Elevated-High",{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE)","v":"Elevated"},{"$f":"VLOOKUP(\"formulaRelAssHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"}]
[null,null,"Template Version:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Elevated-Partial",{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE)","v":"Elevated"},{"$f":"VLOOKUP(\"formulaRelAssPartial\",LangStrings,LangCol,FALSE)","v":"Partial"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"}]
[null,null,3.4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Elevated-None",{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE)","v":"Elevated"},{"$f":"VLOOKUP(\"formulaRelAssNone\",LangStrings,LangCol,FALSE)","v":"None"},{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Normal-High",{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE)","v":"Normal"},{"$f":"VLOOKUP(\"formulaRelAssHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"}]
[null,null,"Template Release",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Normal-Partial",{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE)","v":"Normal"},{"$f":"VLOOKUP(\"formulaRelAssPartial\",LangStrings,LangCol,FALSE)","v":"Partial"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"}]
[null,null,37,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Normal-None",{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE)","v":"Normal"},{"$f":"VLOOKUP(\"formulaRelAssNone\",LangStrings,LangCol,FALSE)","v":"None"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N/A-High",{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaRelAssHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N/A-Partial",{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaRelAssPartial\",LangStrings,LangCol,FALSE)","v":"Partial"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N/A-None",{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaRelAssNone\",LangStrings,LangCol,FALSE)","v":"None"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(\"formulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Key","magnitude","likelihood","IRA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD72&\"-\"&AE72","v":"Low-Low"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE)","v":"Normal"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD73&\"-\"&AE73","v":"Low-Moderate"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE)","v":"Normal"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Low-High",{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE)","v":"Normal"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Low-N/A",{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},{"$f":"VLOOKUP(\"formulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Moderate-Low",{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE)","v":"Normal"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Moderate-Moderate",{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE)","v":"Normal"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Moderate-High",{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE)","v":"Elevated"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Moderate-N/A",{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},{"$f":"VLOOKUP(\"formulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"High-Low",{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE)","v":"Normal"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"High-Moderate",{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE)","v":"Elevated"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"High-High",{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE)","v":"Significant"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"High-N/A",{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N/A-Low",{"$f":"VLOOKUP(\"formulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaRiskAssessmentLow\",LangStrings,LangCol,FALSE)","v":"Low"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N/A-Moderate",{"$f":"VLOOKUP(\"formulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaRiskAssessmentMedium\",LangStrings,LangCol,FALSE)","v":"Moderate"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N/A-High",{"$f":"VLOOKUP(\"formulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaRiskAssessmentHigh\",LangStrings,LangCol,FALSE)","v":"High"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N/A-N/A",{"$f":"VLOOKUP(\"formulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"}]

{"sheet":"SecurityLabel","index":10,"n_rows":10,"n_cols":1,"rows_kept":10,"cut":false,"hidden":true,"merged":[]}
["UNCLASSIFIED"]
["NON CLASSIFIÉ"]
["PROTECTED A"]
["PROTÉGÉ A"]
["PROTECTED B"]
["PROTÉGÉ B"]
["PROTECTED A (when completed)"]
["PROTÉGÉ A (lorsque rempli)"]
["PROTECTED B (when completed)"]
["PROTÉGÉ B (lorsque rempli)"]

{"sheet":"SoC Config","index":11,"n_rows":13,"n_cols":16,"rows_kept":13,"cut":false,"hidden":true,"merged":[[1,1,1,2],[1,5,1,7],[1,3,1,4]]}
["Behaviour of group / ungroup FSLI functionality on SoC sheet"]
[null,"Rows in Range",null,"Columns",null,"Combine Parameters",null,null,null,"Action and subject"]
["Section","Range (used for first and last row information)","Last Row?","First Column","Last Column (-1 - last)","Values Table","Value Column","Level Column","Clearing Warning Message ID  - see Language tab","Ungroup FSLI from others","Ungroup last FSLI","Group FSLI into others","Group FSLI into none","Year Colclustions Cleaning","Clear Work Results","Clear assertion porition"]
[]
["Risks","SoCriskItems","No",1,-1,null,null,null,null,"Move if same FSLI","Move if same FSLI","Move if same FSLI","Move if same FSLI",null,null,"Clear"]
["Controls Reliance","tblControlsReliance","No",1,-1,"tblEvidence","Evidence","Level",null,"Copy","Copy","Combine","Copy","Clear Desired Level of Evidence Obtained"]
["Expected Controls Reliance","ExpectedControlsReliance","Yes",1,-1,null,null,null,{"$f":"\"msg<action>FSLIsWarning\"&B7","v":"msg<action>FSLIsWarningExpectedControlsReliance"},"Clear both","Copy","Clear","Copy","Clear All","Clear","Clear"]
["Planned level of evidence from substantive procedures","PlannedLevelOfEvidence","Yes",1,-1,null,null,null,{"$f":"\"msg<action>FSLIsWarning\"&B8","v":"msg<action>FSLIsWarningPlannedLevelOfEvidence"},"Clear both","Copy","Clear","Copy","Clear All","Clear"]
["Substantive Analytics","tblSubstantiveAnalytics","No",1,-1,"tblEvidence","Evidence","Level",null,"Copy","Copy","Combine","Copy","Clear Desired Level of Evidence Obtained"]
["Tests of Details","tblTestOfDetails","No",1,-1,"tblEvidence","Evidence","Level",null,"Copy","Copy","Combine","Copy","Clear Desired Level of Evidence Obtained",null,"Clear"]
["Have we considered the strength/quality of the linkages of each procedure to each assertion?","SoCSQ","Yes",1,-1,null,null,null,{"$f":"\"msg<action>FSLIsWarning\"&B11","v":"msg<action>FSLIsWarningSoCSQ"},"Clear both","Copy","Clear","Copy","Clear All","Clear","Clear"]
["Based on professional judgment, are the procedures outlined above sufficient and not excessive to address the assessed risks?  ","SoCSN","Yes",1,-1,null,null,null,{"$f":"\"msg<action>FSLIsWarning\"&B12","v":"msg<action>FSLIsWarningSoCSN"},"Clear both","Copy","Clear","Copy","Clear All","Clear","Clear"]
["Rationale for Planned level of evidence from substantive procedures other than Default","PlannedLevelOfEvidenceRationales","Yes",6,6,null,null,null,{"$f":"\"msg<action>FSLIsWarning\"&B13","v":"msg<action>FSLIsWarningPlannedLevelOfEvidenceRationales"},"Clear both","Copy","Clear","Copy","Clear All","Clear","Clear"]

{"sheet":"Languages","index":12,"n_rows":297,"n_cols":5,"rows_kept":297,"cut":false,"hidden":true,"merged":[[0,3,0,4]]}
[null,null,null,"Languages"]
["StringID","Domain","Place","EN","FR"]
["sheetInstructions","Code","Sheet Names","Instructions EN","Instructions FR"]
["sheetIRA","Code","Sheet Names","IRA","ERI"]
["buttonCreateAndDeleteSoCs","button","Instructions","Create and Delete Summaries of Comfort as required","Créer et supprimer des Sommaires de la confiance"]
["buttonUpdateRisksOnSoCs","button","Instructions","Update Inherent Risk Assessment on Summaries of Comfort","Actualiser l’évaluation du risque inhérent dans les Sommaires de la confiance accordée"]
["buttonGuidance","button","All sheets","Guidance","Directive"]
["sheetInScopeFSLIs","Code","Sheet Names","In Scope FSLIs-SD","Postes des E-F-DI à auditer"]
["sheetSoCtemplate","Code","Sheet Names","SoC","SCA"]
["sheetSoCFSL","Code","Sheet Names","SoC - Fin Statement Level","SCA – Au niveau des états fin"]
["sheetSoCFSLtitle","Formula","SoC FSL Title","Summary of Comfort - Financial Statement Level","Sommaire de la confiance accordée - États financiers"]
["sheetSoCMgmtOverride","Code","Sheet Names","SoC - Mgmt Override","SCA-Cont. des contrôles"]
["sheetSoCRelatedParty","Code","Sheet Names","SoC - Related Party","SCA-Parties liées"]
["sheetOtherWork","Code","Sheet Names","Other Work Performed","Autres travaux effectués"]
["msgTitleSoCMgmtOverride","Code","Private Sub Workbook_Open()","Summary of Comfort - Management Override of Controls","Sommaire de la confiance accordée - Contournement des contrôles par la direction"]
["msgTitleSoCRelatedParty","Code","Private Sub Workbook_Open()","Summary of Comfort Related Party Transactions","Sommaire de la confiance accordée - Opérations importantes entre parties liées"]
["msgTitleSoCheading","Code","Function CreateNewSoC","Summary of Comfort","Sommaire de la confiance accordée"]
["sheetNewSoCSheetBegining","Code","Function CreateNewSoC","SoC ","SCA "]
["sheetDeletedSoCSheetSuffix","Code","Function CreateNewSoC"," - Deleted"," - Supprimé"]
["msgUpdateSoCsRiskListsConfirm1","Code","Sub UpdateSoCsRiskLists","You are about to add / remove Inherent Risk Assessments to / from Summaries of Comfort as required.","Vous ętes en train d'ajouter ou de supprimer des évaluations du risque inhérent des sommaires de la confiance accordée."]
["msgUpdateSoCsRiskListsConfirm2","Code","Sub UpdateSoCsRiskLists","Do you want to proceed?","Voulez-vous continuer?"]
["msgUpdateSoCsRiskListsConfirmTitle","Code","Sub UpdateSoCsRiskLists","Update Lists of Inherent Risk Assessments on Summaries of Comfort","Actualisation des évaluations du risque inhérent dans les sommaires de la confiance accordée"]
["msgUpdateSoCsRiskListsDone","Code","Sub UpdateSoCsRiskLists","Risks have been added / removed to / from their related SoC as required.","Les risques ont été ajoutés ou supprimés des sommaires de la confiance accordée qui y sont liés."]
["msgUpdateSoCsRiskListsDoneTitle","Code","Sub UpdateSoCsRiskLists","Summaries of Comfort Sheets Have Been Updated","Les sommaires de la confiance accordée ont été actualisés"]
["formulaUnnamesFSLI","Formula","In Scope FSLIs-SD!B12:…","Enter name of FSLI/SD","Entrer le nom du poste/divulgation"]
["formulaEnterAmount","Formula","In Scope FSLIs-SD!E12:…","Enter Amount","Entrer le montant"]
["formulaInScopeFSLIs-SDTitle","Formula","In Scope FSLIs-SD!A1","In Scope FSLIs/SD","Postes des E/F à auditer"]
["formulaInScopeFSLIs-SD->Client Name","Formula","In Scope FSLIs-SD!","Client Name:","Nom du client :"]
["formulaInScopeFSLIs-SD->Year-End","Formula","In Scope FSLIs-SD!","Year-End:","Fin d'exercice :"]
["formulaInScopeFSLIs-SD->PM","Formula","In Scope FSLIs-SD!","Performance Materiality (PM)","Seuil de signification pou les travaux :"]
["formulaInScopeFSLIs-SD->WPRef","Formula","In Scope FSLIs-SD!","W/P Reference","Renvoi feuille de travail (F/T)"]
["formulaInScopeFSLIs-SD->InstructionsHead","Formula","In Scope FSLIs-SD!","Quick guide (see 'Guidance' and 'Instructions' tabs for more details)","Guide rapide (voir les onglet 'Directives' et 'Instructions' pour plus de détail)"]
["formulaInScopeFSLIs-SD->InstructionsText","Formula","In Scope FSLIs-SD!","1. Complete column 'FSLI' and 'Current preriod amount'.\n2. For each FSLI, answer 'Yes' or 'No' in column RMM to identify FSLIs with a reasonable possibility of a material misstatement (RMM).\n3. Document inherent risk assessment in tab 'IRA' for each 'Significant' FSLI.\n4. Ensure that the text in column 'Status' is 'Ok' for all FSLI before creating/updating SoC.","1. Compléter les colonnes 'Postes des états financiers' et 'Montant'.\n2. Pour chaque poste, répondez 'Oui' ou 'Non' dans la colonne 'RAS' pour ceux ayant une possibilité raisonnable d'inexactitude importante.\n3. Documenter l'évaluation du risque inhérent dans l'onglet 'ERI' pour chaque poste 'Important'.\n4. Assurez-vous que le texte 'Ok' est affiché pour tous les postes dans la colonne 'Statut' avant de créer/mettre à jour les SCA."]
["formulaInScopeFSLIs-SD->col FSLI Name","Formula","In Scope FSLIs-SD - > table columns","FSLI (class of transactions, account balances and disclosures) \nCAS 315.28(b)","Poste des états financiers (catégorie d'opérations, soldes de comptes et informations à fournir)\nNCA 315.28(b)"]
["formulaInScopeFSLIs-SD->col Amount","Formula","In Scope FSLIs-SD - > table columns","Current period amount\n(planning)","Montant pour la période en question\n(planification)  "]
["formulaInScopeFSLIs-SD->col BPG#","Formula","In Scope FSLIs-SD - > table columns","Business Process Group #","No du groupe de postes/ processus opérationnels "]
["formulaInScopeFSLIs-SD->col Material Amount","Formula","In Scope FSLIs-SD - > table columns","Material\n(Yes/No)","Significatif\n(O/N)"]
["formulaInScopeFSLIs-SD->col In Focus","Formula","In Scope FSLIs-SD - > table columns","RMM\n(Yes/No)","Risque d'anomalie significative\n(O/N)"]
["formulaInScopeFSLIs-SD->Risk ass. required","Formula","In Scope FSLIs-SD - > table columns","Risks assessment status","Évaluation des risques - Statut"]
["formulaInScopeFSLIs-SD->RiskAssMissing","Formula","In Scope FSLIs-SD - > table columns","Assessment missing in IRA TAB for this FSLI","Évaluation du risque manquante dans l'onglet IRA pour ce poste"]
["formulaInScopeFSLIs-SD->RiskAssRemove","Formula","In Scope FSLIs-SD - > table columns","Risk assessment in IRA while no RMM identified.","Évaluation du risque dans le IRA, mais aucun risque d'anomalie significantive"]
["formulaInScopeFSLIs-SD->class NS & NM","Formula","In Scope FSLIs-SD - > table columns","Not significant and not material","Non important, non significatif"]
["formulaInScopeFSLIs-SD->class NS & but M","Formula","In Scope FSLIs-SD - > table columns","Not significant but material","Non important, mais significatif"]
["formulaInScopeFSLIs-SD->class Significant","Formula","In Scope FSLIs-SD - > table columns","Significant FSLI","Poste des états financiers important"]
["formulaInScopeFSLIs-SD->colClassification","Formula","In Scope FSLIs-SD - > table columns","FSLI classification","Classification du poste"]
["formulaInScopeFSLIs-SD->col NS & but M rationale","Formula","In Scope FSLIs-SD - > table columns","Rationale for Not Significant but Material FSLI ","Justification du choix de poste des états financiers « non important, mais significatif »"]
["formulaInScopeFSLIs-SD->col Additional SoC Req","Formula","In Scope FSLIs-SD - > table columns","Additional Summary of Comfort Required","Sommaire de la confiance accordée additionnel requis "]
["formulaInScopeFSLIs-SD->col SoC sheet","Formula","In Scope FSLIs-SD - > table columns","Summary of Comfort sheet","Feuille du sommaire de la confiance accordée (SCA)"]
["formulaInScopeFSLIs-SD->col Status","Formula","In Scope FSLIs-SD - > table columns","Status","État "]
["msgDuplicatedFSLINameTitle","Code","EXcelObjectsCode -> InScopeFSLIs_Worksheet_Change","Duplicated FLSI/SD name","Nom de poste des états financiers/Divulgations Importantes déjà utilisé"]
["msgDuplicatedFSLINameMessage","Code","EXcelObjectsCode -> InScopeFSLIs_Worksheet_Change","This FSLI/SD name has already been entered (on line <LineNo>).\\nPlease enter a different name.","Ce nom de poste des états financiers/divulgations Importantes a déjà été inscrit (à la ligne <LineNo>.)\\nVeuillez inscrire un nom différent."]
["formulaFSLIs->colSoC->ToBeCreated","Formula","In Scope FSLIs-SD!X12","To be created","À créer"]
["formulaFSLIs->colSoC->NotRequired","Formula","In Scope FSLIs-SD!X12","Not required","Non requis"]
["formulaFSLIs->colSoC->ToBeDeleted","Formula","In Scope FSLIs-SD!X12"," - to be deleted"," - À supprimer"]
["formulaFSLIs->GoToSoC","Formula","In Scope FSLIs-SD!Y12","Go to SoC","Aller au SCA"]
["formulaFSLIs->colStatus->Deleted","Formula","In Scope FSLIs-SD!AB12","DELETED","SUPPRIMÉ"]
["msgInvalidAdditionalSoCrequestTitle","Code","In Scope FSLIs code Change Event","Invalid Additional Summary of Comfort Request","Demande non valide de Sommaire de la confiance accordée supplémentaire"]
["msgInvalidAdditionalSoCrequestMessage","Code","In Scope FSLIs code Change Event","Requesting additional Summary of Comfort for this FSLI/SD is not valid given that a SoC has either already been created for this FSLI/SD or is going to be created.","Demander un Sommaire de la confiance accordée supplémentaire pour ce poste des états financiers / divulgation importante n’est pas valide étant donné qu’un SCA a déjà été créé pour ce poste des états financiers / divulgation importante, ou est sur le point d’être créé."]
["msgDeleteFSLIRowandSoCMessage","Code","InScopeFSLICode -> DeleteFSLIRow","You are about to delete FSLI/SD \"<FSLIname>\".\\nAll Inherent Risk Assessments for this FSLI/SD will be deleted.\\nSummary of Comfort \"<SoCsheetName>\" will be deleted.\\n\\nDo you want to delete the FSLI/SD?","Vous êtes en train de supprimer un poste des états financiers/divulgation importante \"<FSLIname>\".\\nToutes les évaluations du risque inhérent pour ce poste/divulgation importante seront supprimées.\\nLe Sommaire de la confiance accordée \"<SoCsheetName>\" sera supprimé.\\n\\nVoulez-vous supprimer ce poste des états financiers/divulgation importante ?"]
["msgDeleteFSLIRowMessage","Code","InScopeFSLICode -> DeleteFSLIRow","You are about to delete FSLI/SD \"<FSLIname>\".\\nAll Inherent Risk Assessments for this FSLI/SD will be deleted and removed from existing Summaries of Comfort.\\n\\nDo you want to delete the FSLI/SD?","Vous êtes en train de supprimer un poste des états financiers/divulgation importante \"<FSLIname>\".\\nToutes les évaluations du risque inhérent pour ce poste/divulgation seront supprimées et enlevées des sommaires de la confiance accordée déjà existants.\\n\\nVoulez-vous supprimer ce poste des états financiers/divulgation importante?"]
["msgDeleteFSLIRowTitle","Code","InScopeFSLICode -> DeleteFSLIRow","Delete FSLI/SD","Supprimer le poste/DI"]
["formulaIRAHeading","Formula","IRA","Inherent Risk Assessment","Évaluation du risque inhérent"]
["formulaIRAInstructionsText","Formula","IRA","1. Report all the risk of material misstatement identified during the audit (including all risks related to accouting estimates) in this tab (either 'Risks at the financial statement level' or 'Risks at the assertion level') in the column 'Description of Risk'. \n2. Associate each risk to one or more FSLI. Ensure that at least one risk is documented for each significant FSLI identified in tab 'In Scope FSLIs-SD'.\n3. Complete the inherent risk assessment for each risk.\n4. To add risks to each related SoC, follow instructions on 'Instructions' tab.","1. Reporter tous les risques d'anomalie significatives identifiées durant l'audit (incluant les risques liés aux estimations comptables) dans cet onglet (soit 'Risques au niveau des états financiers' ou 'Risques au niveau des assertions') dans la colonne 'Description du risque'.\n2. Associer chaque risque à un ou plusieurs postes. Assurez-vous qu'au moins un risque a été documenté pour chaque poste important identifié dans l'onglet 'Postes des E-F-DI à auditer'.\n3. Compléter l'évaluation du risque inhérent pour chaque risque.\n4. Pour ajouter les risques à chaque SCA, suivre les directives à l'onglet 'Instructions'."]
["formulaRiskAssert","Formula","IRA","Inherent risk conclusion for each relevant assertion\n(reflecting magnitude of potential misstatements) \nCAS315.32","Conclusion sur le risque inhérent pour chaque assertion pertinente\n(reflectant l'ampleur des anomalies potentielles) \nNCA 315.32"]
["formulaRiskRequireSpecial","Formula","IRA","Risk to be reported to related SoC - Status\n(Yes, No)","Risque à reporter au SCA - Statut\n(Oui/Non)"]
["formulaHeading1","Formula","IRA","Tr/B/PD\nA, V","Op/SC/PI\nExa, É"]
["formulaHeading2","Formula","IRA","Tr/B/PD\nC","Op/SC/PI\nExh"]
["formulaHeading3","Formula","IRA","Tr\nCO","Op\nSP"]
["formulaHeading4","Formula","IRA","Tr/B/PD\nE/O","Op/SC/PI\nExi/Ré"]
["formulaHeading5","Formula","IRA","Tr/PD\nPD","Op/PI\nPI"]
["formulaHeading6","Formula","IRA","B/PD\nRO","SC/PI\nDO"]
["formulaHeading7","Formula","IRA","Tr/B\nAu","Op/SC\nAu"]
["formulaDescRisk","Formula","IRA","Description of Risk","Description du risque"]
["formulaEstimateRisk","Formula","IRA","Inherent risk assessment for accounting estimates already documented in procedure 'Understanding  Accounting Estimates'?\n(Yes/No)","L'évaluation du risque inhérent pour les estimations comptables est déjà documentée dans la procédure « Compréhension des estimations comptables »?\n(Oui/Non)"]
["formulaEstimateRiskText","Formula","IRA","Insert the reference to procedure 'Understanding Accounting Estimates' in column 'W/P reference'","Insérer une référence à la procédure « Compréhension des estimations comptables » dans la colonne « Renvoi feuille de travail (F/T) »"]
["formulaRiskFactor","Formula","IRA","Inherent risk factors (reflecting the likelihood)\nLow (L), Moderate (M), High (H)\nCAS 315.31(a)","Facteurs de risque inhérent (reflétant la probabilité)\nFaible (F), Modéré (M), Élevé (É)\nNCA 315.31(a)"]
["formulaRiskFactorComplexity","Formula","IRA","Complexity","Complexité"]
["formulaRiskFactorSubjectivity","Formula","IRA","Subjectivity","Subjectivité"]
["formulaRiskFactorUncertainty","Formula","IRA","Uncertainty","Incertitude"]
["formulaRiskFactorChange","Formula","IRA","Change","Changement"]
["formulaRiskFactorManagement","Formula","IRA","Management Bias / Fraud","Parti pris de la direction / Fraude"]
["formulaRiskInherentConclusion","Formula","IRA","Normal / Elevated / Significant","Normal / Élevé / Important"]
["formulaRiskInherentRationale","Formula","IRA","Rationale if the basis for our conclusion is not already evident","Justification si le fondement de la conclusion n'est pas déjà évident"]
["formulaRiskFactorLikelihoodHigh","Formula","IRA","H","É"]
["formulaRiskFactorLikelihoodMod","Formula","IRA","M","M"]
["formulaRiskFactorLikelihoodLow","Formula","IRA","L","F"]
["formulaRiskDesc","Formula","IRA","Enter risk description","Décrire le risque"]
["formulaMissingFSLI","Formula","IRA","Select FSLI/SD","Choisir le poste/DI"]
["formulaAutoSigRisks","Formula","IRA","Automatic significant risks","Risques automatiquement\n importants"]
["formulaRevFraud","Formula","IRA","Revenues, as it relates to fraud, unless presumption is not applicable (CAS 240.27)","Les produits, considérés dans leurs rapports avec la fraude, à moins que la présomption ne s’applique pas (NCA 240.27) "]
["formulaManagementOverride","Formula","IRA","Management override of controls (CAS 240.32)","Le contournement des contrôles par la direction (NCA 240.32) "]
["formulaSigRelParty","Formula","IRA","Significant related party transactions outside the normal course of business (CAS 550.18)","Les opérations importantes entre parties liées conclues hors du cadre normal des activités (NCA 550.18) "]
["formulaSigRelParty-CheckBox","Formula","IRA","Checked if N/A - no significant related party transactions outside the normal course of business","Cocher si sans objet - aucune opérations importantes entre parties liées conclues hors du cadre normal des activités"]
["formulaRisksFinStLevel","Formula","IRA","Risks at the financial statement level","Risques au niveau des états financiers"]
["formulaRiskAssertionLevel","Formula","IRA","Risks at the assertion level","Risques au niveau des assertions "]
["formulaAssertion","Formula","IRA","Assertion","Assertion"]
["formulaAssessment","Formula","IRA","Assessment","Évaluation"]
["formulaRationale","Formula","IRA","Rationale","Justification"]
["formulaRationaleForOverriding","Formula","IRA","Rationale for Overriding the Presumption that there are Risks of Fraud in Revenue Recognition","Justification pour écarter la présomption qu’il y a des risques de fraude dans la comptabilisation des produits"]
["formulaAddingRiskToSocStatusToBeAdded","Formula","IRA C12 and similar below","To be added to ","À ajouter au "]
["formulaAddingRiskToSocStatusAdded","Formula","IRA C12 and similar below","Added to ","Ajouté au "]
["formulaAddingRiskToSocStatusToBeDeleted","Formula","IRA C12 and similar below","To be deleted from ","À supprimer du "]
["formulaRiskAssessmentLow","Formula","range LMHN range - 1st","Low","Faible"]
["formulaRiskAssessmentMedium","Formula","range LMHN range - 2nd","Moderate","Modéré"]
["formulaRiskAssessmentHigh","Formula","range LMHN range - 3rd","High","Élevée"]
["formulaRiskAssessmentNA","Formula","range LMHN range - 4th","N/A","S.O."]
["formulaLevCtrlNone","Formula","Config","None","Aucun"]
["formulaLevCtrlModerate","Formula","Config","Moderate level","Niveau modéré"]
["formulaLevCtrlHigh","Formula","Config","High level","Niveau élevé"]
["formulaInherentRiskAssessmentNormal","Formula","range ComputeIRA - 4th column","Normal","Normal"]
["formulaInherentRiskAssessmentElevated","Formula","range ComputeIRA - 4th column","Elevated","Élevé"]
["formulaInherentRiskAssessmentSignificant","Formula","range ComputeIRA - 4th column","Significant","Important"]
["formulaInherentRiskAssessmentNA","Formula","range ComputeIRA - 4th column","N/A","S.O. "]
["formulaInherentRiskAssessmentNormalOld","Formula","range ComputeIRA - 4th column old template","N/A","S.O. "]
["formulaInherentRiskAssessmentElevatedOld","Formula","range ComputeIRA - 4th column old template","Normal","Normal"]
["formulaInherentRiskAssessmentSignificantOld","Formula","range ComputeIRA - 4th column old template","Elevated","Élevé"]
["formulaInherentRiskAssessmentNAOld","Formula","range ComputeIRA - 4th column old template","Significant","Important"]
["genericYes","Generic","basic translation","Yes","Oui"]
["genericNo","Generic","basic translation","No","Non"]
["genericOK","Generic","basic translation","OK","OK"]
["msgDeleteIRAriskTitle","Code","IRACode>DeleteIRARisk","Delete Risk","SUPPRIMER RISQUE"]
["msgDeleteIRArisk1","Code","IRACode>DeleteIRARisk","You are about to delete this risk together with its assessments and related rationales.","Vous êtes en train de supprimer ce risque ainsi que les évaluations et les justifications qui y sont liées."]
["msgDeleteIRArisk2","Code","IRACode>DeleteIRARisk","The risk will also be removed from all Summary of Comfort sheets (if any).","Ce risque sera aussi enlevé de tous les sommaires de la confiance accordée (s'il y a lieu)."]
["msgDeleteIRArisk3","Code","IRACode>DeleteIRARisk","Do you want to delete this risk?","Voulez-vous supprimer ce risque?"]
["msgIraJustificationReset1","Code","IRA sheet Worksheet_Change","You are about to reset an automatic significant risk to identified in Canadian Auditing Standards.","Vous ętes en train de réinitialiser l'évaluation d'un risque automatiquement important au niveau exigé par les Normes canadiennes d'audit."]
["msgIraJustificationReset2","Code","IRA sheet Worksheet_Change","This will delete provided rationale.","La justification fournie sera donc supprimée."]
["msgIraJustificationReset3","Code","IRA sheet Worksheet_Change","Do you want to reset the assessment to <NewAssessment> and delete provided rationale?","Voulez-vous réinitialiser l'évaluation à <NewAssessment> et supprimer la justification fournie?"]
["msgIraJustificationResetTitle","Code","IRA sheet Worksheet_Change","Automatic Significant Risk Assessment Change","Réinitialisation de l'évaluation d'un risque automatiquement important"]
["msgIraJustificationRebut","Code","IRA sheet Worksheet_Change","You have rebutted the fraud risk presumption for at least one FSLI. You must carefully consider the rationale for doing so and document appropriately your rationale in procedure 'Fraud risk assessment' and add the reference to the procedure in column","Vous avez réfuté la présomption du risque de fraude pour au moins un poste. Vous devez examiner attentivement la justification qui motive cette démarche et la documenter adéquatement dans la procédure 'Évaluation du risque de fraude' et ajouter une référence à la procédure dans la colonne"]
["msgIraJustificationRebut2","IRA","IRA","Fraud risk presumption rebutted. Add documentation to support your conclusion in procedure 'Fraud risk assessment'.","La présomption du risque de fraude a été réfutée. Documentez votre conclusion dans la procédure 'Évaluation du risque de fraude'."]
["msgIraJustificationOverride1","Code","IRA sheet Worksheet_Change","You are overriding an automatic significant risk as identified in Canadian Auditing Standards.","Vous ętes en train de modifier l'évaluation d'un risque qui est automatiquement évalué comme étant important par les Normes d'audit canadiennes."]
["msgIraJustificationOverride2","Code","IRA sheet Worksheet_Change","Therefore you must document your rationale at the bottom of this page.","Vous devez donc documenter votre justification en bas de cet onglet."]
["msgIraJustificationOverride3","Code","IRA sheet Worksheet_Change","Do you want to override the assessment to <NewAssessment> and document your rationale?","Voulez-vous modifier cette évaluation à <NewAssessment> et documenter votre justification?"]
["msgIraJustificationOverrideTitle","Code","IRA sheet Worksheet_Change","Automatic Significant Risk Assessment Change","Changement de l'évaluation d'un risque automatiquement important"]
["msgClick_DeleteFSLIfromIRA1","Code","IRACode > Click_DeleteFSLIfromIRA","This Risk is already included in a Summary of Comfort in sheet ","Ce risque est déjà inclus dans un sommaire de la confiance accordée sous l'onglet "]
["msgClick_DeleteFSLIfromIRA2","Code","IRACode > Click_DeleteFSLIfromIRA","Do you want to delete this FSLI/SD?","Voulez-vous supprimer ce poste/divulgation?"]
["msgClick_DeleteFSLIfromIRA3","Code","IRACode > Click_DeleteFSLIfromIRA","Do you want to delete this FSLI/SD?","Voulez-vous supprimer ce poste/divulgation?"]
["msgClick_DeleteFSLIfromIRATitle1","Code","IRACode > Click_DeleteFSLIfromIRA","DELETE FSLI/SD","Supprimer un poste/divulgation"]
["msgClick_DeleteFSLIfromIRATitle2","Code","IRACode > Click_DeleteFSLIfromIRA","DELETE FSLI/SD","Supprimer un poste/divulgation"]
["msgGroupUnGroup","Code","SoCCode>GroupUnGroup(Target as Range)","This FSLI/SD has already been grouped","Ce poste des états financiers/divulgation importante a déjà été regroupé. "]
["formulaGroup","Formula","SoC","Group","Groupe"]
["formulaUnGroup","Formula","SoC","Ungroup","Dégrouper"]
["formulaTestingStratCurrent","Formula","SoC","Current year audit evidence","Éléments probants obtenus lors de l’exercice courant"]
["formulaTestingStratPrior","Formula","SoC","Prior year audit evidence","Éléments probants obtenus lors de la période précédente"]
["formulaTestingStratService","Formula","SoC","Use of a service organization report","Recours à des sociétés de services"]
["formulaTestingStratInternal","Formula","SoC","Use of internal audit work","Utilisation des travaux des auditeurs internes"]
["formulaLevofAutManual","Formula","SoC","Manual","Manuel"]
["formulaLevofAutIT","Formula","SoC","IT dependent manual","Manuel dépendant des TI"]
["formulaLevofAutAutomated","Formula","SoC","Automated","Automatisé"]
["formulaControlTypeDirect","Formula","SoC","Direct entity level","Contrôle direct au niveau de l’entité"]
["formulaControlTypeTransaction","Formula","SoC","Information processing","Contrôle du traitement de l’information"]
["formulaNatureInquiry","Formula","SoC","Inquiry","Demande d’informations"]
["formulaNatureObservation","Formula","SoC","Observation","Observation physique"]
["formulaNatureInspection","Formula","SoC","Inspection","Inspection"]
["formulaNatureReperformance","Formula","SoC","Reperformance","Réexécution"]
["formulaSANatureTrend","Formula","SoC","Trend analysis","Analyse des tendances"]
["formulaSANatureRatio","Formula","SoC","Ratio analysis","Analyse des ratios"]
["formulaSANatureReasonable","Formula","SoC","Reasonableness testing","Analyse de vraisemblance"]
["formulaSANatureRegression","Formula","SoC","Regression analysis","Analyse de régression"]
["formulaSANatureScanning","Formula","SoC","Scanning analytics","Analyse par balayage"]
["formulaNatureTODTarget","Formula","SoC","Targeted testing","Tests ciblés"]
["formulaNatureTODAudit","Formula","SoC","Audit sampling","Sondages en audit"]
["formulaNatureTODAccept","Formula","SoC","Accept-reject testing","Test acceptation-rejet"]
["formulaRelAssHigh","Formula","SoC","High","Élevée"]
["formulaRelAssPartial","Formula","SoC","Partial","Partiel"]
["formulaRelAssNone","Formula","SoC","None","Aucune"]
["formulaSoCHeading","Formula","SoC","Summary of Comfort","Sommaire de la confiance accordée"]
["formulaSoCHeadingRelParty","Formula","SoC","Summary of Comfort Related Party Transactions","Sommaire de la confiance accordée - Opérations importantes entre parties liées"]
["formulaSoCHeadingMgmtOverride","Formula","SoC","Summary of Comfort - Management Override of Controls","Sommaire de la confiance accordée - Contournement des contrôles par la direction"]
["formulaFSLI/SD","Formula","SoC","FSLI(s)/SD","Postes des E/F/DI"]
["formulaGroupHeader","Formula","SoC","Grouped FSLIs / SD","Postes des états financiers/DI regroupés"]
["formulaGroup","Formula","SoC","Group","Groupe"]
["formulaUngroup","Formula","SoC","Ungroup","Dégrouper"]
["formulaSigNormHighRisks","Formula","SoC","Risk(s)","Risques"]
["formulaInherRiskByAssert","Formula","SoC","Inherent Risk Assessment by Relevant Assertion","Évaluation du risque inhérent par assertion pertinente"]
["formulaSelectLibraryNo","Formula","SoC","Selecting a # will add the related fields. Click Description to  reset the column width and adjust the Description row height.","La sélection d’un # va ajouter les champs connexes . Sélectionner Description des procédures va réinitialiser la largeur de la colonne et ajuster la hauteur de la ligne de Description des procédures. "]
["formulaControlsReliance","Formula","SoC","Controls Reliance","Confiance accordée aux contrôles"]
["formulaNumber","Formula","SoC","#","No"]
["formulaExpControlsRelAssertion","Formula","SoC","Expected Controls Reliance by assertion","Confiance accordée aux contrôles par assertion"]
["formulaPLEfromSubProcAssertion","Formula","SoC","Planned level of evidence from substantive procedures by assertion","Niveau prévu d’éléments probants obtenus au moyen des procédures de corroboration par assertion"]
["formulaSubstAnalytics","Formula","SoC","Substantive Analytics","Procédures analytiques de corroboration"]
["formulaDescControls","Formula","SoC","Description of Controls","Description des contrôles"]
["formulaCtrlType","Formula","SoC","Control type","Type de contrôle"]
["formulaLevelAutomation","Formula","SoC","Level of automation","Niveau d’automatisation"]
["formulaTestingStrategy","Formula","SoC","Testing strategy","Stratégie de tests"]
["formulaDesiredLevelEvidence","Formula","SoC","Desired level of evidence","Niveau souhaité d’éléments probants"]
["formulaNature","Formula","SoC","Nature","Nature "]
["formulaTiming","Formula","SoC","Timing","Calendrier"]
["formulaExtent1","Formula","SoC","Extent (sample size)","Étendue (taille de l’échantillon)"]
["formulaExtent2","Formula","SoC","Extent","Étendue"]
["formulaInquiry","Formula","SoC","Inquiry","Demande d’informations"]
["formulaInspection","Formula","SoC","Inspection","Inspection"]
["formulaReperformance","Formula","SoC","Reperformance","Réexécution"]
["formulaObservation","Formula","SoC","Observation","Observation"]
["formulaEvidenceFromControls","Formula","SoC","Level of assurance from controls by assertion","Niveau d’assurance obtenu au moyen des contrôles par assertion "]
["formulaEvidenceSubAnalytics","Formula","SoC","Evidence from substantive analytics by assertion","Éléments probants obtenus au moyen des procédures analytiques de corroboration par assertion"]
["formulaEvidenceTOD","Formula","SoC","Evidence from tests of details by assertion","Éléments probants obtenus au moyen des tests de détail par assertion"]
["formulaHeaderNSBM","Formula","SoC","Not Significant but Material FSLI only (N/A if cells below are in grey)\nDocument selected assertion(s) using the drop down menu below (Yes/No)","Pour les postes non important, mais significatif uniquement (S.O. si les cellules sont en gris)\nDocumenter les assertions sélectionnées (Oui/Non)"]
["formulaRationaleNSBM","Formula","SoC","Document rationale for selected assertion(s) if not already evident\n(N/A if assertions cells are in grey)","Documenter la justification, si celle-ci n'est pas évidente\n(S.O. si les cellules sous les assertions sont en gris)"]
["formulaDescripProcedures","Formula","SoC","Description of Procedures","Description des procédures"]
["formulaTOD","Formula","SoC","Test of Details","Tests de détail"]
["formulaTotalAuditProc","Formula","SoC","Total number of audit procedures per assertion","Nombre total de procédures d’audit par assertion"]
["formulaStrengthQuality","Formula","SoC","Have we considered the strength/quality of the linkages of each procedure to each assertion?","A-t-on pris en considération la solidité et la qualité des liens entre les procédures et les assertions?"]
["formulaProfJudgment","Formula","SoC","Based on professional judgment, are the procedures outlined above sufficient and not excessive to address the assessed risks?  ","D’après le jugement professionnel de l’auditeur, les procédures décrites précédemment sont-elles suffisantes, sans être excessives, par rapport aux risques évalués?  "]
["formulaRationalePLE","Formula","SoC","Rationale for Planned level of evidence from substantive procedures other than Default","Raisons justifiant un niveau prévu d’éléments probants obtenus au moyen des procédures de corroboration, par assertion, autre que celui établi par défaut "]
["formulaExpControlsRel","Formula","SoC","Expected Controls Reliance","Confiance accordée aux contrôles "]
["formulaPLEfromSubProc","Formula","SoC","Planned level of evidence from substantive procedures","Niveau prévu d’éléments probants obtenus au moyen des procédures de corroboration par assertion"]
["formulaTestStrat","Formula","SoC","Testing strategy as per OAG Audit 4024","Stratégie de tests selon la section BVG Audit 4024"]
["formulaBlue","Formula","SoC","Light Blue","Bleu clair"]
["formulaPink","Formula","SoC","Light Pink","Rose clair"]
["formulaDefaultTestStrat","Formula","SoC","Default testing strategy - no rationale required","Stratégie de tests  par défaut – aucune justification requise"]
["formulaDevTestStrat","Formula","SoC","Deviation from default testing strategy - rationale required","Déviation de la stratégie de tests par défaut – justification requise"]
["formulaCompProcedures","Formula","SoC","Compensating procedures performed for Desired Level of Evidence Not Obtained","Procédures compensatoires mises en œuvre lorsque le niveau souhaité d’éléments probants n’a pas été obtenu"]
["formulaDescControlsProcedures","Formula","SoC","Description of Controls / Procedures","Description des contrôles/procédures"]
["formulaCompProcPerformed","Formula","SoC","Compensating Procedures Performed","Procédures compensatoires mises en œuvre "]
["formulaDesiredLevelEvidenceObtained","Formula","SoC","Desired Level of Evidence Obtained","Niveau souhaité d’éléments probants"]
["formulaLevelAssuranceCtrlObtained","Formula","SoC","Level of assurance from controls obtained","Niveau d’assurance obtenu au moyen des contrôles "]
["formulaSoCdefaultTestingStrategy","Formula","Status in SoCStatus range","Consistent with common testing strategies","Conforme aux stratégies de test courantes"]
["formulaSoCnonDefaultTestingStrategy","Formula","Status in SoCStatus range","Not consistent with common testing strategies","Non conforme aux stratégies de test courantes"]
["msgSoCDeviationDefaultTestingStrategy","Code","SoCCode>EventSoCChange","You have chosen to override the default testing strategy indicated in OAG Audit 4024. Given that this testing strategy is not the default one, you are required to provide a rationale at the bottom of the current sheet.","Vous avez choisi de ne pas tenir compte de la stratégie de tests par défaut indiquée dans BVG Audit 4024. Compte tenu que cette stratégie de tests n'est pas celle par défaut, vous devez documenter une justification en bas de cet onglet."]
["msgSoCDeviationDefaultTestingStrategyTitle","Code","SoCCode>EventSoCChange","Deviation from default testing strategy - rationale required","Déviation de la stratégie de tests par défaut - justification exigée"]
["msgConsiderStrength1","Code","SoCCode>EventSoCChange","You must consider the strength/quality of the linkages of each procedure to each assertion.","Vous devez considérer la solidité et qualité des liens entre chacune des procédures et chacune des assertions."]
["msgConsiderStrength2","Code","SoCCode>EventSoCChange","Please review your planned procedures (controls reliance, substantive analytics, tests of details) to enable you to confirm that you have considered the linkages.","Veuillez revoir les procédures que vous avez prévues (confiance accordée aux contrôles, procédures analytiques de corroboration, tests de détails) afin de vous permettre de confirmer que vous avez considéré les liens."]
["msgConsiderStrengthTitle","Code","SoCCode>EventSoCChange","WARNING!","ATTENTION!"]
["msgReviewPlannedProcedures","Code","SoCCode>EventSoCChange","You must review your planned procedures (controls reliance, substantive analytics, tests of details) to enable you to confirm that they are sufficient and not excessive to address the assessed risks.","Vous devez revoir les procédures que vous avez prévues (confiance accordée aux contrôles, procédures analytiques de corroboration, tests de détails) afin de vous permettre de confirmer qu'elles sont- suffisantes, sans être excessives, par rapport aux risques évalués."]
["msgReviewPlannedProceduresTitle","Code","SoCCode>EventSoCChange","WARNING!","ATTENTION!"]
["msgClearPriorYears","Code","SoCCode>ClearPriorYearsSoC","Clear Prior Years Conclusions?","Effacer les conclusions de l’exercice précédent ?"]
["msgClearPriorYearsTitle","Code","SoCCode>ClearPriorYearsSoC","CLEAR PRIOR YEARS CONCLUSIONS","EFFACER LES CONCLUSIONS DE L’EXERCICE PRÉCÉDENT"]
["msgVerifyActiveSoCGrouping1",null,"SoCCode>VerifyActiveSoCFSLIGrouping","SoC sheet info not available - this is OK if no FSLIs are addedd to the SoC sheet","L’information de l’onglet du sommaire de la confiance accordée n’est pas disponible – c’est correct si aucun poste des états financiers n’est ajouté dans l’onglet du sommaire de la confiance accordée"]
["msgVerifyActiveSoCGrouping2",null,"SoCCode>VerifyActiveSoCFSLIGrouping","SoC FSLI Info Check","Vérification de l’information des postes dans les sommaires de la confiance accordée "]
["msgVerifyActiveSoCGroupingTitle",null,"SoCCode>VerifyActiveSoCFSLIGrouping","FSLI/SD INFO CHECK","VÉRIFICATION DE L’INFORMATION DES POSTES/DIVULGATIONS"]
["msgGroupFSLIsWarningHeader","Code","class SoCFSLIsClass, ExecuteClearingAction function","Grouping FSLIs/SD will remove all the documentation entered for this individual FSLI/SD and the grouped FSLIs/SD in the following fields:","Le regroupement des postes des états financiers/divulgations importantes supprime toute l’information inscrite dans les champs suivants pour ce poste/divulgation spécifique et pour tous les postes/divulgations regroupés:"]
["msgGroupFSLIsWarningExpectedControlsReliance","Code",{"$f":"C232","v":"class SoCFSLIsClass, ExecuteClearingAction function"},"Expected Controls Reliance by assertion","Confiance accordée aux contrôles par assertion"]
["msgGroupFSLIsWarningPlannedLevelOfEvidence","Code",{"$f":"C232","v":"class SoCFSLIsClass, ExecuteClearingAction function"},"Planned level of evidence from substantive procedures by assertion","Niveau prévu d’éléments probants obtenus au moyen des procédures de corroboration par assertion"]
["msgGroupFSLIsWarningSoCSQ","Code",{"$f":"C232","v":"class SoCFSLIsClass, ExecuteClearingAction function"},"Have we considered the strength/quality of the linkages of each procedures to each assertion","A-t-on pris en considération la solidité et la qualité des liens entre les procédures et les assertions?"]
["msgGroupFSLIsWarningSoCSN","Code",{"$f":"C232","v":"class SoCFSLIsClass, ExecuteClearingAction function"},"Based on professional judgment, are the procedures outlined above sufficient and not excessive to address the assessed risks","D’après le jugement professionnel de l’auditeur, les procédures décrites précédemment sont-elles suffisantes, sans être excessives, par rapport aux risques évalués?"]
["msgGroupFSLIsWarningPlannedLevelOfEvidenceRationales","Code",{"$f":"C232","v":"class SoCFSLIsClass, ExecuteClearingAction function"},"Rationale for Planned level of evidence from substantive procedures other than Default","Raisons justifiant un niveau prévu d’éléments probants obtenus au moyen des procédures de corroboration, par assertion, autre que celui établi par défaut"]
["msgGroupFSLIsWarningFooter","Code",{"$f":"C232","v":"class SoCFSLIsClass, ExecuteClearingAction function"},"Are you sure you want to group this FSLI/SD?","Êtes-vous certain que vous voulez regrouper ce poste des états financier/divulgation importante?"]
["msgGroupFSLIsWarningTitle",{"$f":"B232","v":"Code"},{"$f":"C232","v":"class SoCFSLIsClass, ExecuteClearingAction function"},"Group FSLI/SD","Regrouper les postes des états financiers/divulgations importantes "]
["msgUngroupFSLIsWarningHeader","Code","class SoCFSLIsClass, ExecuteClearingAction function","Ungrouping FSLIs/SD will remove all the documentation entered for FSLIs/SD still being grouped as well as the one being ungrouped in the following fields:","La dissociation des postes des états financiers/divulgations importantes supprime toute l’information inscrite dans les champs suivants pour les postes/divulgations demeurant regroupés ainsi que celui qui est dissocié:"]
["msgUngroupFSLIsWarningExpectedControlsReliance","Code",{"$f":"C240","v":"class SoCFSLIsClass, ExecuteClearingAction function"},"Expected Controls Reliance by assertion","Confiance accordée aux contrôles par assertion"]
["msgUngroupFSLIsWarningPlannedLevelOfEvidence","Code",{"$f":"C240","v":"class SoCFSLIsClass, ExecuteClearingAction function"},"Planned level of evidence from substantive procedures by assertion","Niveau prévu d’éléments probants obtenus au moyen des procédures de corroboration par assertion"]
["msgUngroupFSLIsWarningSoCSQ","Code",{"$f":"C240","v":"class SoCFSLIsClass, ExecuteClearingAction function"},"Have we considered the strength/quality of the linkages of each procedures to each assertion","A-t-on pris en considération la solidité et la qualité des liens entre les procédures et les assertions?"]
["msgUngroupFSLIsWarningSoCSN","Code",{"$f":"C240","v":"class SoCFSLIsClass, ExecuteClearingAction function"},"Based on professional judgment, are the procedures outlined above sufficient and not excessive to address the assessed risks","D’après le jugement professionnel de l’auditeur, les procédures décrites précédemment sont-elles suffisantes, sans être excessives, par rapport aux risques évalués?"]
["msgUngroupFSLIsWarningPlannedLevelOfEvidenceRationales","Code",{"$f":"C240","v":"class SoCFSLIsClass, ExecuteClearingAction function"},"Rationale for Planned level of evidence from substantive procedures other than Default","Raisons justifiant un niveau prévu d’éléments probants obtenus au moyen des procédures de corroboration, par assertion, autre que celui établi par défaut"]
["msgUngroupFSLIsWarningFooter","Code",{"$f":"C240","v":"class SoCFSLIsClass, ExecuteClearingAction function"},"Are you sure you want to ungroup this FSLI/SD?","Êtes-vous certain que vous voulez regrouper ce poste des états financier/divulgation importante?"]
["msgUngroupFSLIsWarningTitle",{"$f":"B240","v":"Code"},{"$f":"C240","v":"class SoCFSLIsClass, ExecuteClearingAction function"},"Ungroup FSLI/SD","Dissocier les postes des états financiers/divulgations importantes"]
["msgNoRisksOnSoCsheet","Formula","First risk description on SoC sheet","No risks added from IRA sheet. To add risks, click the 'Update Inherent Risk Assessment on Summaries of Comfort' button on the Instructions sheet.","Aucun risque n’a été ajouté à partir de l’onglet ‘Évaluation du risque inhérent’. Afin d’ajouter les risques identifiés, cliquer sur le bouton ‘Actualiser l’évaluation du risque inhérent dans les Sommaires de la confiance accordée’ situé dans l’onglet ‘Instructions’."]
["msgLoadingDataInitTitle","Code","ImportFromOlderTemplate ->  Click_ImportData","Import Data from an Old Template","Importer des données à partir d’un ancien modèle"]
["msgLoadingDataInitMessage","Code","ImportFromOlderTemplate ->  Click_ImportData","Do you want to import data from an older template version?\\n\\nThe older file must be open & current file must be a CLEAN template.","Voulez-vous importer des données à partir d’une ancienne version du modèle ? L’ancien fichier doit être ouvert et le fichier actuel doit être un modèle VIDE. "]
["msgLoadingDataConfirmationMessage","Code","ImportFromOlderTemplate ->  Click_ImportData","Is the old audit file name that you want to transfer to this file:\\n<OldFile>?\\n\\nDo you want to do the transfer now?","Le nom de l’ancien fichier d’audit que vous souhaitez transférer dans ce fichier est-il : \\n<OldFile>?\\n\\nVoulez-vous effectuer le transfert maintenant ?"]
["msgLoadingDataConfirmationTitle","Code","ImportFromOlderTemplate ->  Click_ImportData","Import Data from an Old Template","Importer des données à partir d’un ancien modèle"]
["msgWarningMessage","Code","ImportFromOlderTemplate ->  Click_ImportData","WARNING\\n\\nNo actions should be taken in Excel while the data is being processed! \\nFor large number of SoCs, processing time may exceed 15 minutes. \\nDo you want to proceed?","AVERTISSEMENT\\n\\nAucune action de doit être effectuée dans Excel pendant le traitment des donné!\\nPour un grand nombre de SCAs, le temps de traitement peut dépasser 15 minutes.\\nVoulez-vous poursuivre?"]
["msgWarningTitle","Code","ImportFromOlderTemplate ->  Click_ImportData","WARNING","AVERTISSEMENT"]
["msgLoadingDataFinishedTitle","Code","ImportFromOlderTemplate ->  Click_ImportData","Data Load","Chargement de données"]
["msgLoadingDataFinishedMessage","Code","ImportFromOlderTemplate ->  Click_ImportData","Data from selected file has been loaded.","Les données du fichier sélectionné ont été chargées."]
["statusBarLoadingData","Code","ImportFromOlderTemplate ->  Click_ImportData","Loading data from older file...","Chargement des données provenant d’un ancien fichier…"]
["statusBarLoadingData-FSLIs","Code","ImportFromOlderTemplate -> LoadImportedData","Loading FSLI/SD data...","Chargement des données liées aux postes des états financiers / divulgations importantes… "]
["statusBarLoadingData-IRA-risks","Code","ImportFromOlderTemplate -> LoadImportedData","Loading IRA Risks…","Chargement des risques liés à l’évaluation du risque inhérent…"]
["statusBarLoadingData-IRA-justs","Code","ImportFromOlderTemplate -> LoadImportedData","Loading IRA Justifications…","Chargement des justifications liées à l’évaluation du risque inhérent… "]
["statusBarLoadingData-Creating-SoCs","Code","ImportFromOlderTemplate -> LoadImportedData","Creating Summary of Comfort sheets…","Création des sommaires de la confiance accordée… "]
["statusBarLoadingData-UpdatingRisksOnSoCs","Code","ImportFromOlderTemplate -> LoadImportedData","Updating Inherent Risk Assessment on Summaries of Comfort...","Actualisation de l’évaluation du risque inhérent dans les Sommaires de la confiance accordée…"]
["statusBarLoadingData-SoC","Code","ImportFromOlderTemplate -> LoadImportedData","Loading Summary of Comfort: ","Chargement des Sommaires de la confiance accordée: "]
["msgComProcEcidenceNotObtainedTitle","Code","SoCCode -> SoCsheetChangeEvent","Desired Level of Evidence Obtained","Niveau souhaité d’éléments probants obtenu "]
["msgComProcEcidenceNotObtainedEmpty","Code","SoCCode -> SoCsheetChangeEvent","Please enter Descriptions of Controls / Procedures before you select No for Desired Level of Evidence Obtained.","Veuillez entrer rune description des contrôles/procédures avant de sélectionner ‘Non’ pour le niveau souhaité d’éléments probants obtenu."]
["msgComProcEcidenceNotObtainedNotEmpty","Code","SoCCode -> SoCsheetChangeEvent","You have indicated that the desired level of evidence for this control or procedure has NOT been obtained.  Please document the required compensating procedures at the bottom of this Summary of Comfort (SoC).","Vous avez indiqué que le niveau souhaité d’éléments probants pour ce contrôle ou cette procédure n’a PAS été obtenu. Veuillez documenter les procédures compensatoires requises en bas de ce sommaire de la confiance accordée (SCA)."]
["msgDeleteRowControlsRelianceTitle","Code","SoCCode > DeleteRowControlsReliance","DELETE ROW","SUPPRIMER LA LIGNE"]
["msgDeleteRowControlsReliance","Code","SoCCode > DeleteRowControlsReliance","Do you want to delete this row?","Voulez-vous supprimer cette ligne?"]
["msgDeleteRowSubAnAndTestOfDetails","Code","SoCCode > DeleteRowSubAnalyticsAndTestOfDetails(ByVal RowsRangeName as String)","Do you want to delete this row?","Voulez-vous supprimer cette ligne?"]
["msgDeleteRowSubAnAndTestOfDetailsTitle","Code","SoCCode > DeleteRowSubAnalyticsAndTestOfDetails(ByVal RowsRangeName as String)","DELETE ROW","SUPPRIMER LA LIGNE"]
["msgCreateAndDeleteSoCsTitle1","Code","InScopeFSLICode > CreateAndDeleteSoCs","Create and Delete Summaries of Comfort","Créer et supprimer des sommaires de la confiance accordée"]
["msgCreateAndDeleteSoCs1","Code","InScopeFSLICode > CreateAndDeleteSoCs","Before you can create or delete Summaries of Comfort for In Scope FSLIs/SD, all FSLIs/SD must display 'OK' in the Status column.","Avant de pouvoir créer ou supprimer des sommaires de la confiance accordée pour des postes des états financiers/divulgations importantes désignés comme étant à auditer, tous les postes/divulgations doivent indiquer 'OK' dans la colonne 'État'."]
["msgCreateAndDeleteSoCsTitle2","Code","InScopeFSLICode > CreateAndDeleteSoCs","Create and Delete Summaries of Comfort","Créer et supprimer des sommaires de la confiance accordée"]
["msgCreateAndDeleteSoCs2","Code","InScopeFSLICode > CreateAndDeleteSoCs","You are about to create and delete Summaries of Comfort for In Scope FSLIs/SD as required.","Vous êtes en train de créer ou supprimer des sommaires de la confiance accordée pour des postes des états financiers/divulgations importantes désignés comme étant à auditer."]
["msgCreateAndDeleteSoCs3","Code","InScopeFSLICode > CreateAndDeleteSoCs","Do you want to proceed?","Voulez-vous continuer?"]
["msgCreateAndDeleteSoCsTitle3","Code","InScopeFSLICode > CreateAndDeleteSoCs","Summaries of Comfort Sheets Updated","Sommaires de la confiance accordée mis à jour"]
["msgCreateAndDeleteSoCs4","Code","InScopeFSLICode > CreateAndDeleteSoCs","Summaries of Comfort sheets have been created as required. Summaries of Comfort that are no longer required have been deleted.","Les sommaires de la confiance accordée qui sont requis ont été créés. Les sommaires de la confiance accordée qui ne sont plus requis ont été supprimés."]
["msgCreateAndDeleteSoCs5","Code","InScopeFSLICode > CreateAndDeleteSoCs","To add related risks defined on the Inherent Risk Assessment sheet, click the 'Update Inherent Risk Assessment on Summaries of Comfort' button on the Instructions sheet.","Afin d'ajouter les risques identifiés dans l'onglet 'Évaluation du risque inhérent', cliquer sur le bouton 'Actualiser l'évaluation du risque inhérent dans les Sommaires de la confiance accordée' situé dans l'onglet 'Instructions'."]
["msgBreakExternalExcelLinksTitle","Code","ExcelObjectsCode -> BreakLinks","LINKS REMOVED","LIENS SUPPRIMÉS"]
["msgBreakExternalExcelLinksMessage","Code","ExcelObjectsCode -> BreakLinks","Links to other workbooks have been removed.","Les liens vers d’autres classeurs ont été supprimés."]
["msgSpellCheck1","Code","SpellCheck>CheckSpelling","There is no text to check.","Il n’y a pas de texte à vérifier."]
["msgSpellCheck2","Code","SpellCheck>CheckSpelling","Spell check is complete.","La vérification orthographique est terminée."]
["msgSpellCheckTitle","Code","SpellCheck>CheckSpelling","SPELL CHECK COMPLETE","VÉRIFICATION ORTHOGRAPHIQUE TERMINÉE"]
["msgInsertCommentTitle1","Code","Comments>InsertEditComment","ADD COMMENT","INSÉRER UN COMMENTAIRE"]
["msgInsertComment1","Code","Comments>InsertEditComment","Enter a comment","Ajouter un commentaire"]
["msgInsertCommentTitle2","Code","Comments>InsertEditComment","EDIT EXISTING COMMENT","MODIFIER UN COMMENTAIRE EXISTANT"]
["msgInsertComment2","Code","Comments>InsertEditComment","Edit existing comment","Modifier un commentaire existant"]
["msgDeleteCommentTitle1","Code","Comments>DeleteComment","NO COMMENT","AUCUN COMMENTAIRE"]
["msgDeleteComment1","Code","Comments>DeleteComment","There is no comment in this cell.","Il n’y a aucun commentaire dans cette cellule."]
["msgDeleteCommentTitle2","Code","Comments>DeleteComment","DELETE COMMENT","SUPPRIMER LE COMMENTAIRE"]
["msgDeleteComment2","Code","Comments>DeleteComment","Delete comment from selected cell? This CANNOT be undone.","Supprimer le commentaire de la cellule sélectionnée? Ceci ne peut pas être annulé."]
["-----","-----","-----","-----","-----"]
[]
[]
[]
["Note:  Adjust LangStrings named range if necessary as add more strings above. "]
["Prepare Release will hide Instructions En or Fr as necessary."]

{"sheet":"Language Change","index":13,"n_rows":37,"n_cols":25,"rows_kept":37,"cut":false,"hidden":true,"merged":[[0,4,0,5],[0,7,0,9]]}
["Select Language:","EN",{"$f":"MATCH(LangID,Languages!A2:E2,FALSE)","v":4},null,"Named Ranges Definitions",null,null,"Sheet Names",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(LEN(X1)<8,HYPERLINK(\"#'\" & W1 & \"'!A1\", \"Go to SoC\"),\"\")","v":"Go to SoC"}]
["Default Language:","EN",{"$f":"MATCH(LangDefaultID,Languages!A2:E2,FALSE)","v":4},null,"Range Name","Refers To",null,"Sheet Code Name","String ID","Sheet Name",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Go to SoC"]
["Default (always leave English) language is used in case",null,null,null,"ListDescription",{"$f":"\"=tblCtrlsLibrary\"&LangID&\"[[No.]:[Title]]\"","v":"=tblCtrlsLibraryEN[[No.]:[Title]]"},null,"sheetInstructionsEN","sheetInstructions",{"$f":"VLOOKUP(I3,LangStrings,MATCH(\"EN\",Languages!A2:E2,FALSE),FALSE)","v":"Instructions EN"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Go to SoC"]
["translation in selected language is not available.",null,null,null,"lstCtrlNosTitle",{"$f":"\"=tblCtrlsLibrary\"&LangID&\"[[No.]:[Title]]\"","v":"=tblCtrlsLibraryEN[[No.]:[Title]]"},null,"sheetInstructionsFR","sheetInstructions",{"$f":"VLOOKUP(I3,LangStrings,MATCH(\"FR\",Languages!A2:E2,FALSE),FALSE)","v":"Instructions FR"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Go to SoC"]
[null,null,null,null,"lstCtlNos",{"$f":"\"=tblCtrlsLibrary\"&LangID&\"[Concat]\"","v":"=tblCtrlsLibraryEN[Concat]"},null,"sheetFSLIs","sheetInScopeFSLIs",{"$f":"VLOOKUP(I5,LangStrings,LangCol,FALSE)","v":"In Scope FSLIs-SD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Go to SoC"]
[null,null,null,null,"lstSubsProcTitle",{"$f":"\"=tblSubProcLib\"&LangID&\"[[No.]:[Title]]\"","v":"=tblSubProcLibEN[[No.]:[Title]]"},null,"sheetIRA","sheetIRA","IRA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Go to SoC"]
["Please note that this is part of preparing",null,null,null,"lstSubsProc",{"$f":"\"=tblSubProcLib\"&LangID&\"[Concat]\"","v":"=tblSubProcLibEN[Concat]"},null,"sheetSoCMgmtOverride","sheetSoCMgmtOverride","SoC - Mgmt Override",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Go to SoC"]
["the template for release to users:",null,null,null,null,null,null,"sheetSoCRelatedParty","sheetSoCRelatedParty","SoC - Related Party",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Go to SoC"]
[null,null,null,null,null,null,null,"sheetOtherWork","sheetOtherWork","Other Work Performed",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Go to SoC"]
[null,null,null,null,null,null,null,null,null,{"$error":"#N/A"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Go to SoC"]
[null,null,null,null,null,null,null,null,null,{"$error":"#N/A"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Go to SoC"]
[null,null,null,null,null,null,null,null,null,{"$error":"#N/A"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Go to SoC"]
["IRA Areas",null,null,null,null,null,null,null,null,{"$error":"#N/A"}]
[{"$f":"IRA!A11","v":"Revenues, as it relates to fraud, unless presumption is not applicable (CAS 240.27)"},null,null,null,null,null,null,null,null,{"$error":"#N/A"}]
[{"$f":"IRA!A14","v":"Management override of controls (CAS 240.32)"},null,null,null,null,null,null,null,null,{"$error":"#N/A"}]
[{"$f":"IRA!A17","v":"Significant related party transactions outside the normal course of business (CAS 550.18)"},null,null,null,null,null,null,null,null,{"$error":"#N/A"}]
[{"$f":"IRA!A21","v":"Risks at the financial statement level"},null,null,null,null,null,null,null,null,{"$error":"#N/A"}]
[{"$f":"IRA!A26","v":"Risks at the assertion level"},null,null,null,null,null,null,null,null,{"$error":"#N/A"}]
[null,null,null,null,null,null,null,null,null,{"$error":"#N/A"}]
[]
[]
[]
[]
["Button Text"]
[{"$f":"IF(LangID=\"FR\",\"Directive\",\"Guidance\")","v":"Guidance"}]
[{"$f":"IF(LangID=\"FR\",\"Supprimer le poste/DI\",\"Delete FSLI/SD\")","v":"Delete FSLI/SD"}]
[{"$f":"IF(LangID=\"FR\",\"Ajouter un poste/DI\",\"Add FSLI/SD\")","v":"Add FSLI/SD"}]
[{"$f":"IF(LangID=\"FR\",\"Nouvelle ligne\",\"New Row\")","v":"New Row"}]
[{"$f":"IF(LangID=\"FR\",\"Suprimmer la ligne\",\"Delete Row\")","v":"Delete Row"}]
[{"$f":"IF(LangID=\"FR\",\"Suprimmer le risque\",\"Delete Risk\")","v":"Delete Risk"}]
[{"$f":"IF(LangID=\"FR\",\"Effacer les conclusions de l'exercice précédent\",\"Clear Prior Years Conclusions\")","v":"Clear Prior Years Conclusions"}]
[]
["Check Boxes - Nature"]
[{"$f":"VLOOKUP(\"formulaNatureInquiry\",LangStrings,LangCol,FALSE)","v":"Inquiry"}]
[{"$f":"VLOOKUP(\"formulaNatureReperformance\",LangStrings,LangCol,FALSE)","v":"Reperformance"}]
[{"$f":"VLOOKUP(\"formulaNatureInspection\",LangStrings,LangCol,FALSE)","v":"Inspection"}]
[{"$f":"VLOOKUP(\"formulaNatureObservation\",LangStrings,LangCol,FALSE)","v":"Observation"}]

{"sheet":"Controls Library EN","index":14,"n_rows":653,"n_cols":19,"rows_kept":653,"cut":false,"hidden":true,"merged":[]}
["[VERSION UPDATED SEP-2020]",null,null,null,null,null,null,null,null,null,"Assertions"]
[]
["No.","Title","Concat","Description","Business Process","Sub Process","FSLI","Control Type","Automated/Manual","Information Processing Objectives","A","P&D","V","E/O","C","R&O","CO","Au","A&V"]
[1000,"Manual review of reporting package adjustments to ensure completeness and accuracy\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1000 Manual review of reporting package adjustments to ensure completeness and accuracy\r\n"},"Reporting package adjustments are reviewed for reasonableness of assumptions, mathematical accuracy, and completeness and accuracy of data inputs in accordance with documented policies and procedures. Resulting adjustments are approved prior to posting.","Period-end Financial Reporting","Business unit reporting package","Consolidation","Transaction Level","Manual","Validity, Accuracy","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1001,"Segregation of duties - Production & Inventory",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1001 Segregation of duties - Production & Inventory"},"Sales orders are reviewed and approved prior to processing. A review includes examination of evidence for the customer's initiation of the order (e.g., customer purchase orders, confirmation with purchasing officers at the customer, etc.).","Production & Inventory","Process-wide considerations - Production & Inventory","Inventory\nCost of sales","Transaction Level","Manual","Restricted Access","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1002,"Segregation of duties - Financing",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1002 Segregation of duties - Financing"},"Management has implemented policies and procedures related to the objective of appropriately segregating duties for the Financing business process. Management considers the following: \n- Issuance/cancellation of debt is segregated from approval \n- Issuance of debt is segregated from recordkeeping function \n- Authorization of master data changes is segregated from processing of master data changes \n- Personnel processing transactions are segregated from personnel performing a control over the transactions","Financing","Process-wide considerations - Financing","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","IT Dependent Manual","Restricted Access","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1003,"A/R sub-ledger is reviewed in conjunction with the allowance accounts to ensure that reserves are adequate",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1003 A/R sub-ledger is reviewed in conjunction with the allowance accounts to ensure that reserves are adequate"},"A system generated A/R aging report is reviewed of significantly aged customer balances and known issues in the accounts receivable sub-ledger and the corresponding allowance for doubtful accounts to ensure account balances are adequately reserved. Differences are investigated and resolved on a timely basis.","Revenue & Receivables","Bad debts","Allowance for doubtful accounts","Transaction Level","IT Dependent Manual","Accuracy, Completeness","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1004,"Daily cash reconciliations are performed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1004 Daily cash reconciliations are performed"},"Bank transaction reports (e.g., online bank statement, daily bank feeds, etc.) are reconciled to the cash sub-ledger on a daily basis.  Reconciling items are investigated and resolved in a timely basis.","Treasury - Cash & Investments","Banking & cash management","Cash and cash equivalents","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1005,"Dates are validated",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1005 Dates are validated"},"The system does not allow for any differences between the payment date and the date of the cheque.","Purchasing & Payables","Payments","Accounts payable\nOperating expenses","Transaction Level","Automated","Accuracy, Completeness","","","","","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1006,"System calculates variance allocations to/from inventory",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1006 System calculates variance allocations to/from inventory"},"The system performs mathematical calculations automatically for variance allocations to/from inventory.","Production & Inventory","Production & costing","Inventory\nCost of sales","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1007,"Intangible assets & goodwill activity report is reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1007 Intangible assets & goodwill activity report is reviewed"},"An intangible assets & goodwill account activity report (e.g. additions, disposal, amortization and impairments) is reviewed on a periodic basis by personnel with requisite knowledge. Variances from expectations outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Adjustments & period-end close - Intangible Assets & Goodwill","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets\nAmortization expense","Direct ELC","IT Dependent Manual","N/A","A","","V","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1008,"Management reviews awards for market conditions",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1008 Management reviews awards for market conditions"},"Management reviews the award's fair value at the grant date to ensure that market conditions and the related effects were appropriately reflected in the award.","Share-based Compensation Awards","Pricing model","Share-based compensation expense","Transaction Level","Manual","Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1009,"Comparison between the intangible assets & goodwill information obtained to entries recorded\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1009 Comparison between the intangible assets & goodwill information obtained to entries recorded\r\n"},"A manual comparison is performed between the intangible assets & goodwill information obtained from the reporting units/departments and entries recorded (i.e. acquisitions, disposals, asset category, etc.). Differences are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Adjustments & period-end close - Intangible Assets & Goodwill","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets\nAmortization expense","Transaction Level","Manual","Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1010,"Review of debt for short/long term classification",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1010 Review of debt for short/long term classification"},"Debt is reviewed by management to ensure appropriate classification on the balance sheet between short and long-term classification on a periodic basis. Inappropriate classification of debt is investigated and resolved.","Financing","Adjustments & period-end close - Financing","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Manual","Accuracy","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1011,"Approval of dividends declaration",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1011 Approval of dividends declaration"},"Dividends must be approved by appropriate authorities (i.e. board of directors, partners, members, etc.) prior to declaration.","Capital & Equity","Equity transactions","Share capital and other equity accounts","Transaction Level","Manual","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1012,"New systems/major enhancements are adequately tested and authorized",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1012 New systems/major enhancements are adequately tested and authorized"},"New systems/major enhancements are tested (e.g. unit, integration, regression and user acceptance testing) by appropriate personnel prior to being moved to production.  Post-implementation testing (e.g., parallel processing) is performed.","Information Technology General Controls","Program development","Program development","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1013,"Spreadsheets - Purchasing & Payables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1013 Spreadsheets - Purchasing & Payables"},"Modifications to spreadsheets or other end-user computing (EUC) tools are controlled and access is restricted to properly authorized individuals.\r\n","Purchasing & Payables","Process-wide considerations - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","IT Dependent Manual","Restricted Access, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1014,"Period-end close procedure checklist is reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1014 Period-end close procedure checklist is reviewed"},"A checklist of items to be included in the period-end close is completed as part of the period-end financial reporting process.  Management reviews the completed checklist for completeness.  Unusual and missing items are investigated and resolved.","Period-end Financial Reporting","Adjustments & period-end close - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1015,"Comparison between debt information obtained from the treasury department and entries recorded",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1015 Comparison between debt information obtained from the treasury department and entries recorded"},"A manual comparison is performed between the debt information (e.g., debt issuances, payments, etc.) obtained from the treasury department and the entries recorded in the debt sub-ledger.  Differences are investigated and resolved on a timely basis.","Financing","Debt management","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1016,"Adjustments are approved - Property, Plant & Equipment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1016 Adjustments are approved - Property, Plant & Equipment"},"All adjustments must be reviewed and approved by management prior to period end close. Management's review includes an examination of source documentation.","Property, Plant & Equipment ","Adjustments & period-end close - Property, Plant & Equipment","Property, plant and equipment\nDepreciation expense","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1017,"Spreadsheets - Financing",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1017 Spreadsheets - Financing"},"Modifications to spreadsheets or other end-user computing (EUC) tools are controlled and access is restricted to properly authorized individuals.\r\n","Financing","Process-wide considerations - Financing","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","IT Dependent Manual","Restricted Access, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1018,"Review of the inputs and methodology of the options pricing model",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1018 Review of the inputs and methodology of the options pricing model"},"Management reviews the assumptions (e.g., term, price, risk-free rate, dividend yield, volatility) used in determining the value of the awards to ensure that all assumptions are appropriate and are consistent with company policy. Unusual items are investigated and resolved on a timely basis.","Share-based Compensation Awards","Pricing model","Share-based compensation expense","Transaction Level","Manual","Validity, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1019,"Segregation of duties - Share-based Compensation Awards",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1019 Segregation of duties - Share-based Compensation Awards"},"Management has implemented policies and procedures related to the objective of appropriately segregating duties for the Share-based Compensation Awards business process. Management considers the following: \n- Authorization/modification of grants is segregated from recording of grants \n- Authorization of master data changes is segregated from processing of master data changes \n- Personnel processing transactions are segregated from personnel performing a control over the transactions","Share-based Compensation Awards","Process-wide considerations - Share-based Compensation","Share-based compensation expense","Transaction Level","IT Dependent Manual","Restricted Access","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1020,"Goodwill accounts are reviewed for possible impairment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1020 Goodwill accounts are reviewed for possible impairment"},"On a periodic basis, management assesses impairment indicators to determine whether events or changes in circumstances might have impacted the carrying value of goodwill such that it may not be recoverable and, therefore, at risk for impairment. Intangible assets & goodwill at risk for impairment is further investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Valuation & impairment","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets","Transaction Level","Manual","Completeness","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1021,"System posts period-end financial reporting transactions based on a pre-defined account mapping",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1021 System posts period-end financial reporting transactions based on a pre-defined account mapping"},"The system automatically posts financial statement transactions based on a pre-defined account mapping.\r\n","Period-end Financial Reporting","Process-wide considerations - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1022,"System performs investment calculations",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1022 System performs investment calculations"},"The system calculates purchase cost, interest income, gain or loss on sale, or mark to market adjustments based on information entered into the system and programmed procedures.","Treasury - Cash & Investments","Investment transactions","Investments in debt and equity securities","Transaction Level","Automated","Accuracy","A","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1023,"Legal titles are reviewed\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1023 Legal titles are reviewed\r\n"},"Acquisitions are compared to supporting documentation (e.g. contracts, title, etc.) to evidence legal title prior to recording of asset. Exceptions are investigated and resolved on a timely basis.\r\n","Property, Plant & Equipment ","Acquisitions & capital projects","Property, plant and equipment","Transaction Level","Manual","Validity","","","","E/O","","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1024,"Review of debt amortization schedule",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1024 Review of debt amortization schedule"},"Debt amortization schedule (addresses debt payments, interest expense, accrued interest expense, bond discount accretion, bond premium amortization, amortization of deferred financing costs, etc.) is manually prepared and maintained. The schedule is reviewed by personnel with requisite knowledge; issues are investigated and resolved on a timely basis.","Financing","Debt management","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1025,"Acquired intangible assets are compared to supporting documentation to evidence legal ownership",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1025 Acquired intangible assets are compared to supporting documentation to evidence legal ownership"},"Acquired intangible assets are compared to supporting documentation (e.g., contracts, title, etc.) to evidence legal ownership prior to recording the asset. Exceptions are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Initial cost basis","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets","Transaction Level","Manual","Validity","","","","E/O","","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1026,"Management reviews the attribution of compensation cost ",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1026 Management reviews the attribution of compensation cost "},"Management reviews the compensation cost recorded in the period to ensure that it is accurate based on the attribution method used and that it considers the vesting conditions of the awards (e.g., performance, market conditions, time).","Share-based Compensation Awards","Adjustments & period-end close - Share-based Compensation","Share-based compensation expense","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1027,"Property, plant & equipment activity report is reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1027 Property, plant & equipment activity report is reviewed"},"A Property, plant & equipment account activity report (e.g. additions, disposal, transfers, depreciation, adjustments and impairments) is reviewed on a periodic basis by personnel with requisite knowledge. Variances from expectations outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Property, Plant & Equipment ","Adjustments & period-end close - Property, Plant & Equipment","Property, plant and equipment\nDepreciation expense","Direct ELC","IT Dependent Manual","N/A","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1028,"Account analysis of details and adjustments - Taxes",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1028 Account analysis of details and adjustments - Taxes"},"An account analysis is performed on a periodic basis by personnel with requisite knowledge; review includes analysis of account details and adjustments recorded during the period. Unusual and/or missing items are investigated and resolved on a timely basis.","Taxes","Adjustments & period-end close - Taxes","Current and deferred income taxes\nIncome tax expense","Direct ELC","IT Dependent Manual","N/A","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1029,"Comparison between adjustments posted and source documents - Revenue & Receivables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1029 Comparison between adjustments posted and source documents - Revenue & Receivables"},"A comparison is performed between adjustments posted to the account and approved source documents.  Differences are investigated and resolved on a timely basis.","Revenue & Receivables","Adjustments & period-end close - Revenue & Receivables","Accounts receivable\nAllowance for doubtful accounts\nCustomer returns, discounts and allowances\nDeferred and unearned revenue\nGross revenue","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1030,"Review of accumulated deferred financing costs",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1030 Review of accumulated deferred financing costs"},"At issuance of debt, accumulation of deferred financing costs is reviewed by personnel with requisite knowledge for completeness and accuracy. Unusual or missing costs are investigated and resolved on a timely basis.","Financing","Debt management","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1031,"Acquisitions are reviewed by management\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1031 Acquisitions are reviewed by management\r\n"},"Acquisition reports are reviewed, with comparisons to budgets or other data for reasonableness of acquisitions by category of asset, location or segment of business. Variances from expectations and unusual items are investigated and resolved on a timely basis.","Property, Plant & Equipment ","Acquisitions & capital projects","Property, plant and equipment","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1032,"Debt covenants are monitored for compliance",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1032 Debt covenants are monitored for compliance"},"Management maintains and updates a list of all current debt covenants to be monitored. Debt covenants are monitored on a periodic basis; debt covenant violations are investigated and resolved (e.g., communicated to lenders, obtaining violation waivers, recorded and disclosed in financial statements, etc.)","Financing","Debt management","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Manual","Validity","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1033,"Invoices to be moved to the next period are reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1033 Invoices to be moved to the next period are reviewed"},"The system has the ability to move un-posted/on hold invoices to the next period.  Invoices to be moved to the next period are evaluated for appropriateness (e.g., validity of invoice, legitimacy of moving to next period, etc.) prior to period end close. ","Purchasing & Payables","Adjustments & period-end close - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","","","","","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1034,"Defined contribution expense is reconciled to source documents",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1034 Defined contribution expense is reconciled to source documents"},"Defined contribution expense is reconciled to source documents (e.g. payroll records of employer contribution, wire transfers, pension agreement etc.). Differences are investigated and resolved on a timely basis.","Benefits","Adjustments & period-end close - Benefits","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1035,"Tax department reviews account details to identify non-routine transactions",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1035 Tax department reviews account details to identify non-routine transactions"},"Tax department reviews account details to identify non-routine transactions (e.g. acquisitions, entering major new jurisdictions, etc.). Unusual items are investigated and resolved on a timely basis.","Taxes","Income tax provision","Current and deferred income taxes\nIncome tax expense","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1036,"Review of third-party valuations",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1036 Review of third-party valuations"},"A review of third-party valuations is performed on a periodic basis by personnel with requisite knowledge; review addresses the reasonableness of valuation methods used and underlying assumptions/inputs by third-parties. Unusual items are investigated and resolved on a timely basis.","Financial Instruments","Valuation - Financial Instruments","Other assets or liabilities - Financial instruments","Transaction Level","Manual","Accuracy","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1037,"Access rights are reviewed by management - Financing",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1037 Access rights are reviewed by management - Financing"},"Management reviews access rights periodically to ensure individual access rights are commensurate with job responsibilities.  Exceptions noted are investigated and resolved on a timely basis.","Financing","Process-wide considerations - Financing","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Manual","Restricted Access","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1038,"System is configured to process inter-company transactions",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1038 System is configured to process inter-company transactions"},"The system is configured to automatically process inter-company transactions completely and accurately.","Period-end Financial Reporting","Adjustments & period-end close - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Transaction Level","Automated","Accuracy, Completeness","A","P&D","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1039,"Only properly approved changes to application configurations are migrated into production",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1039 Only properly approved changes to application configurations are migrated into production"},"Changes to application configurations are reviewed for approval of testing and approval to promote prior to being moved to production. Changes are promoted to production by a person other than the developer.","Information Technology General Controls","Changes to application configurations","Program changes","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1040,"Sub-ledgers are reconciled to the general ledger - Production & Inventory",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1040 Sub-ledgers are reconciled to the general ledger - Production & Inventory"},"Production & Inventory sub-ledgers are reconciled to the general ledger on a periodic basis.  Reconciling items are investigated and resolved on a timely basis.","Production & Inventory","Adjustments & period-end close - Production & Inventory","Inventory\nCost of sales","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1041,"Goods received are matched to authorized receipt document",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1041 Goods received are matched to authorized receipt document"},"The system requires an open purchase order (or other evidence of an authorized purchase transaction) or product return authorization  in order to receive goods.","Production & Inventory","Receiving","Inventory","Transaction Level","Automated","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1042,"Access rights are reviewed by management - Property, Plant & Equipment\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1042 Access rights are reviewed by management - Property, Plant & Equipment\r\n"},"Management reviews access rights periodically to ensure individual access rights are commensurate with job responsibilities. Exceptions noted are investigated and resolved on a timely basis.","Property, Plant & Equipment ","Process-wide considerations - Property, Plant & Equipment","Property, plant and equipment\nDepreciation expense","Transaction Level","Manual","Restricted Access","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1043,"Manual comparison between period-end invoices and shipment logs to ensure proper cut-off",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1043 Manual comparison between period-end invoices and shipment logs to ensure proper cut-off"},"A manual comparison is performed between invoices recorded and shipment logs at period end to ensure that proper cut-off has been achieved. Differences are investigated and resolved on a timely basis.","Revenue & Receivables","Invoicing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","Manual","Validity, Accuracy, Completeness","","","","","","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1044,"Reconciliation of the capital and equity general ledger accounts and equity register",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1044 Reconciliation of the capital and equity general ledger accounts and equity register"},"The capital and equity general ledger account activities are reconciled to the equity register (i.e. transfer agent report, share register, partnership register) on a periodic basis. Unusual items and differences are investigated and resolved on a timely basis.","Capital & Equity","Adjustments & period-end close - Capital & Equity","Share capital and other equity accounts","Transaction Level","Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1045,"Review of pension worksheet",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1045 Review of pension worksheet"},"A review of the pension worksheet is performed. A review includes tracing amounts per the worksheet to source documents (e.g., prior year worksheet, actuarial report), reviewing the worksheet for mathematical accuracy, etc. Differences are investigated and resolved on a timely basis.","Benefits","Adjustments & period-end close - Benefits","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1046,"Credit memos are appropriately authorized",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1046 Credit memos are appropriately authorized"},"A system generated report of credit memos is obtained and credit memos over a predefined threshold must be approved by authorized personnel.","Revenue & Receivables","Customer returns, discounts & allowances","Customer returns, discounts and allowances","Transaction Level","IT Dependent Manual","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1047,"Review and approval of general ledger reconciliations - Taxes",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1047 Review and approval of general ledger reconciliations - Taxes"},"Tax general ledger account reconciliations are reviewed and approved by an appropriate level of management on a periodic basis.","Taxes","Adjustments & period-end close - Taxes","Current and deferred income taxes\nIncome tax expense","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1048,"Management reviews awards for performance conditions\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1048 Management reviews awards for performance conditions\r\n"},"Management reviews awards to evaluate the performance conditions and the probability those conditions will be achieved.  The results of the review are used in the estimation and recognition of appropriate compensation costs.","Share-based Compensation Awards","Pricing model","Share-based compensation expense","Transaction Level","Manual","Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1049,"Capital expenditure requests are approved\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1049 Capital expenditure requests are approved\r\n"},"All capital expenditures requisitions (including subsequent changes) are reviewed and approved by an appropriate level of management. Unusual items are investigated and resolved prior to approval.\r\n","Property, Plant & Equipment ","Acquisitions & capital projects","Property, plant and equipment","Transaction Level","Manual","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1050,"Review of Property, plant & equipment sub-ledger",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1050 Review of Property, plant & equipment sub-ledger"},"A detailed Property, plant & equipment sub-ledger review is performed on a periodic basis. The review (by asset class, description, etc.) addresses pertinent Property, plant & equipment data (e.g. placed in service date, useful life, salvage value, impairment, idle assets, etc). Unusual items are investigated and resolved on a timely basis.","Property, Plant & Equipment ","Adjustments & period-end close - Property, Plant & Equipment","Property, plant and equipment\nDepreciation expense","Direct ELC","IT Dependent Manual","N/A","A","","V","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1051,"Business performance reviews - Treasury",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1051 Business performance reviews - Treasury"},"Treasury business performance reviews are performed on a periodic basis. Such reviews include budget versus actual, prior periods versus actual, etc. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Process-wide considerations - Treasury","Cash and cash equivalents\nInvestments in debt and equity securities\nInvestment income","Direct ELC","IT Dependent Manual","N/A","","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1052,"Review and approval of derivative valuation entries",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1052 Review and approval of derivative valuation entries"},"Derivative valuation entries are reviewed for reasonableness of assumptions, mathematical accuracy, and completeness and accuracy of data inputs in accordance with the Company's valuation methods. Valuation entries are approved prior to posting.","Financial Instruments","Valuation - Financial Instruments","Other assets or liabilities - Financial instruments","Transaction Level","Manual","Validity, Accuracy","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1053,"Report of changes to useful life is reviewed\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1053 Report of changes to useful life is reviewed\r\n"},"The system generated exception report indicating changes to depreciation rates and methods is investigated and resolved on a timely basis.\r\n","Property, Plant & Equipment ","Depreciation","Property, plant and equipment\nDepreciation expense","Transaction Level","IT Dependent Manual","Accuracy","A","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1054,"Production labor hours are reconciled",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1054 Production labor hours are reconciled"},"Direct and indirect hours allocated to production are reconciled with payroll records on a periodic basis.  Differences are investigated and resolved on a timely basis.","Production & Inventory","Production & costing","Inventory\nCost of sales","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1055,"Shipments are complete",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1055 Shipments are complete"},"Shipping and transfer documents are sequentially numbered and a check is performed to ensure documents are not missing or duplicated or fall outside of a specified range of numbers. Differences are investigated and resolved on a timely basis.","Production & Inventory","Shipping","Inventory\nCost of sales","Transaction Level","Manual","Completeness","","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1056,"Use of service organization - Property, Plant & Equipment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1056 Use of service organization - Property, Plant & Equipment"},"The company outsources a portion of its processing to a third-party service organization.  Activities are in place to evaluate the processing and operating effectiveness of controls at the service organization upon which the company relies.","Property, Plant & Equipment ","Process-wide considerations - Property, Plant & Equipment","Property, plant and equipment\nDepreciation expense","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1057,"Cross-border transactions are reviewed by the tax department",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1057 Cross-border transactions are reviewed by the tax department"},"Management reviews all cross-border transactions for transfer pricing implications including establishing charges at \"arm's length\" and evaluating the nature of inter-company transactions for compliance with transfer pricing regulations. Exceptions are investigated and resolved on a timely basis.","Taxes","Income tax provision","Current and deferred income taxes\nIncome tax expense","Transaction Level","Manual","Validity, Accuracy","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1058,"Business performance reviews - Financing",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1058 Business performance reviews - Financing"},"Financing business performance reviews are performed on a periodic basis. Such reviews include budget versus actual, prior periods versus actual, etc. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Financing","Process-wide considerations - Financing","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Direct ELC","IT Dependent Manual","N/A","","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1059,"Comparison of items on a list of period-end recurring entries to entries recorded - Benefits",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1059 Comparison of items on a list of period-end recurring entries to entries recorded - Benefits"},"A list of standard period-end recurring journal entries is maintained and compared against entries recorded each period.  Differences are investigated and resolved on a timely basis.","Benefits","Adjustments & period-end close - Benefits","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1060,"Property, plant & equipment accounts are reviewed for possible impairment\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1060 Property, plant & equipment accounts are reviewed for possible impairment\r\n"},"On a periodic basis, management assesses impairment indicators to determine whether events or changes in circumstances might have impacted the carrying value of significant Property, plant & equipment such that it may not be recoverable and, therefore, at risk for impairment. Significant Property, plant & equipment at risk for impairment is further investigated and resolved on a timely basis.","Property, Plant & Equipment ","Adjustments & period-end close - Property, Plant & Equipment","Property, plant and equipment\nDepreciation expense","Transaction Level","Manual","Completeness","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1061,"Exception report of unusual time recording is reviewed\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1061 Exception report of unusual time recording is reviewed\r\n"},"The system generated exception report indicating unusual time recording (i.e. excessive overtime hours, missing hours, etc.) is investigated and resolved on a timely basis.\r\n","Payroll ","Time recording","Salaries/payroll expense","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1062,"Review of discounts or premiums",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1062 Review of discounts or premiums"},"At issuance of debt, calculation of associated discount or premium is reviewed by personnel with requisite knowledge. Issues are investigated and resolved on a timely basis.","Financing","Debt management","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1063,"Financial statements and disclosure item business performance reviews",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1063 Financial statements and disclosure item business performance reviews"},"Business performance reviews are performed for financial statements and related disclosure. Such reviews include budget versus actual, prior periods versus actual, etc. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Period-end Financial Reporting","Financial statement presentation & disclosures","Financial statement preparation and disclosures","Direct ELC","IT Dependent Manual","N/A","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1064,"Changes to application programs are adequately tested",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1064 Changes to application programs are adequately tested"},"Changes to application programs are tested (e.g. unit, integration, regression and user acceptance testing) by appropriate personnel prior to being moved to production.","Information Technology General Controls","Changes to application programs","Program changes","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1065,"Comparison between held-to-maturity schedule/system to source documents",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1065 Comparison between held-to-maturity schedule/system to source documents"},"A manual comparison is performed between the held-to-maturity schedule/system inputs (e.g., principal balance, interest rate, payment terms, maturity date, etc.) and the source documents.  Differences are investigated and resolved.","Treasury - Cash & Investments","Interest & dividends","Investment income","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1066,"Prior service costs are reviewed for appropriate accounting treatment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1066 Prior service costs are reviewed for appropriate accounting treatment"},"Prior service costs are reviewed to ensure appropriate accounting treatment has been applied. Unusual items are investigated and resolved on a timely basis.","Benefits","Pension & OPEB expense","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1067,"Payroll register is reviewed before distribution\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1067 Payroll register is reviewed before distribution\r\n"},"The payroll manager reviews the payroll register after processing for reasonableness prior to payment distribution.  Unusual items are investigated and resolved on a timely basis.\r\n","Payroll ","Payroll calculations","Salaries/payroll expense","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1068,"Sales orders are reviewed and approved prior to processing",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1068 Sales orders are reviewed and approved prior to processing"},"Sales orders are reviewed and approved prior to processing. A review includes examination of evidence for the customer's initiation of the order (e.g., customer purchase orders, confirmation with purchasing officers at the customer, etc.).","Revenue & Receivables","Order processing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","Manual","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1069,"System appropriately applies the foreign exchange rate to revenue & receivables transactions",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1069 System appropriately applies the foreign exchange rate to revenue & receivables transactions"},"The system applies the foreign exchange rate to the transactions denominated in a foreign currency from the foreign exchange master file.","Revenue & Receivables","Process-wide considerations - Revenue & Receivables","Accounts receivable\nAllowance for doubtful accounts\nCustomer returns, discounts and allowances\nDeferred and unearned revenue\nGross revenue","Transaction Level","Automated","Accuracy","A","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1070,"Periodic confirmation of the consistency of assumptions",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1070 Periodic confirmation of the consistency of assumptions"},"Management periodically confirms that there have been no changes made to the assumptions used in prior grants or the model. ","Share-based Compensation Awards","Exercises & modifications","Share-based compensation expense","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1071,"Segregation of duties - Taxes",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1071 Segregation of duties - Taxes"},"Management has implemented policies and procedures related to the objective of appropriately segregating duties for the Taxes business process. Management considers the following: \n- Execution of tax transactions are segregated from the approval function \n- Authorization of master data changes is segregated from processing of master data changes \n- Personnel processing transactions are segregated from personnel performing a control over the transactions","Taxes","Process-wide considerations - Taxes","Current and deferred income taxes\nIncome tax expense","Transaction Level","IT Dependent Manual","Restricted Access","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1072,"One-for-one completeness check is performed between active employees and payroll accrual details\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1072 One-for-one completeness check is performed between active employees and payroll accrual details\r\n"},"A one-for-one completeness check is performed between a list of active employees to the payroll accrual details. Missing employees are investigated and resolved on a timely basis.\r\n","Payroll ","Adjustments & period-end close - Payroll","Salaries/payroll expense","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1073,"Reconciliation of inter-company transactions is performed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1073 Reconciliation of inter-company transactions is performed"},"Reconciliation of inter-company transactions is performed. Differences are investigated and resolved on a timely basis.","Period-end Financial Reporting","Adjustments & period-end close - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","P&D","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1074,"Pricing models are reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1074 Pricing models are reviewed"},"In-house pricing models are maintained and updated as necessary to reflect current and market conditions. Changes to in-house pricing models are approved by appropriate level of management on a timely basis.","Financial Instruments","Valuation - Financial Instruments","Other assets or liabilities - Financial instruments","Transaction Level","Manual","Validity","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1075,"Account analysis of details and adjustments - Capital & Equity",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1075 Account analysis of details and adjustments - Capital & Equity"},"Capital & equity account analysis is performed on a periodic basis by personnel with requisite knowledge; review includes analysis of account details and adjustments recorded during the period. Unusual and/or missing items are investigated and resolved on a timely basis.","Capital & Equity","Adjustments & period-end close - Capital & Equity","Share capital and other equity accounts","Direct ELC","IT Dependent Manual","N/A","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1076,"System populates price on credit memo based on invoice price",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1076 System populates price on credit memo based on invoice price"},"The system populates credit memo prices based on the original invoice price.","Revenue & Receivables","Customer returns, discounts & allowances","Customer returns, discounts and allowances","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1077,"Business performance reviews - Period-end Financial Reporting",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1077 Business performance reviews - Period-end Financial Reporting"},"Period-end Financial Reporting business performance reviews are performed. Such reviews include budget versus actual, prior periods versus actual, etc. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Period-end Financial Reporting","Process-wide considerations - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Direct ELC","IT Dependent Manual","N/A","","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1078,"Aged return authorizations exception report is reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1078 Aged return authorizations exception report is reviewed"},"The system generated exception report indicating aged return authorizations is investigated and resolved on a timely basis.","Production & Inventory","Receiving","Inventory","Transaction Level","IT Dependent Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1079,"Position reporting is reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1079 Position reporting is reviewed"},"Personnel independent of the trade execution function review and validate the overall positions and assess whether they are within agreed policy limits and continue to meet the entity's risk management objectives. Unusual items are investigated and resolved.","Financial Instruments","Derivative transactions","Other assets or liabilities - Financial instruments","Direct ELC","IT Dependent Manual","N/A","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1080,"Operating/accrued expense fluctuation analysis is performed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1080 Operating/accrued expense fluctuation analysis is performed"},"Management performs a fluctuation analysis of operating/accrued expenses (comparing the individual accrued expense of current month balances with the previous month balances and budget/forecast). Variances from expectation outside a predetermined threshold are investigated and resolved on a timely basis.","Purchasing & Payables","Invoice processing","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Direct ELC","IT Dependent Manual","N/A","","","","","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1081,"Adjustments are approved - Production & Inventory",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1081 Adjustments are approved - Production & Inventory"},"All adjustments must be reviewed and approved by management prior to period end close. Management’s review includes an examination of source documentation. ","Production & Inventory","Adjustments & period-end close - Production & Inventory","Inventory\nCost of sales","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1082,"Review of intangible amortization schedule",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1082 Review of intangible amortization schedule"},"Intangible amortization schedule is manually prepared and maintained. The schedule is reviewed by personnel with requisite knowledge; issues are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Amortization","Intangible assets subject to amortization\nAmortization expense","Transaction Level","IT Dependent Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1083,"Inventory held at third-parties are confirmed or physically inspected",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1083 Inventory held at third-parties are confirmed or physically inspected"},"Periodic physical inventory counts for inventory maintained at third-parties are performed by comparing quantities on hand to quantities in the sub-ledger according to documented policies and procedures. Differences exceeding predetermined thresholds are investigated and resolved on a timely basis.","Production & Inventory","Adjustments & period-end close - Production & Inventory","Inventory\nCost of sales","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1084,"Manual review and approval of overtime hours for salaried employees prior to processing\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1084 Manual review and approval of overtime hours for salaried employees prior to processing\r\n"},"Overtime hours for salaried employees are reviewed and approved prior to processing.  Unusual items are investigated and resolved on a timely basis.\r\n","Payroll ","Time recording","Salaries/payroll expense","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1085,"Business performance reviews - Payroll\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1085 Business performance reviews - Payroll\r\n"},"Payroll business performance reviews are performed on a periodic basis. Such reviews (incorporating headcount by department, department wage increase, etc) include budget versus actual, prior periods versus actual, etc. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Payroll ","Process-wide considerations - Payroll","Salaries/payroll expense","Direct ELC","IT Dependent Manual","N/A","","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1086,"System authorization for customer order quantities outside normal levels",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1086 System authorization for customer order quantities outside normal levels"},"Quantities ordered above the predetermined threshold approval limits must be approved in the system by authorized personnel for processing to continue.","Revenue & Receivables","Order processing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","Automated","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1087,"Appropriate revenue recognition rules are configured in the system to automatically recognize and record revenue",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1087 Appropriate revenue recognition rules are configured in the system to automatically recognize and record revenue"},"Appropriate revenue recognition parameters are configured in the system to automatically recognize and record the revenue.","Revenue & Receivables","Adjustments & period-end close - Revenue & Receivables","Accounts receivable\nAllowance for doubtful accounts\nCustomer returns, discounts and allowances\nDeferred and unearned revenue\nGross revenue","Transaction Level","Automated","Accuracy, Completeness","A","","","E/O","C","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1088,"Useful life for intangible assets is identified, reviewed and approved prior to processing",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1088 Useful life for intangible assets is identified, reviewed and approved prior to processing"},"Identification of useful life (or asset category) of intangible assets is performed by personnel with requisite knowledge.  The useful life is reviewed and approved prior to processing.","Intangible Assets & Goodwill","Amortization","Intangible assets subject to amortization\nAmortization expense","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1089,"Consolidation worksheet business performance reviews\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1089 Consolidation worksheet business performance reviews\r\n"},"Consolidation worksheet business performance reviews are performed. Such reviews include budget versus actual, prior periods versus actual, etc. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Period-end Financial Reporting","Consolidation","Consolidation","Direct ELC","IT Dependent Manual","N/A","","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1090,"Financial statements are reviewed by management",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1090 Financial statements are reviewed by management"},"Accounting personnel and senior management perform a periodic review of financial statements for compliance with accounting policies and GAAP.  Issues are investigated and resolved on a timely basis.","Period-end Financial Reporting","Financial statement presentation & disclosures","Financial statement preparation and disclosures","Direct ELC","Manual","N/A","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1091,"Manual comparison between the consignee inventory detail and the consignor inventory detail",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1091 Manual comparison between the consignee inventory detail and the consignor inventory detail"},"A manual comparison is performed between the consignee inventory detail and the consignor inventory detail and differences are investigated and resolved on a timely basis.","Production & Inventory","Adjustments & period-end close - Production & Inventory","Inventory\nCost of sales","Transaction Level","Manual","Validity, Accuracy, Completeness","","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1092,"Two/Three-way match is verified before payment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1092 Two/Three-way match is verified before payment"},"Payments can only be made on invoices processed through a three-way or two-way match.","Purchasing & Payables","Payments","Accounts payable\nOperating expenses","Transaction Level","Automated","Validity, Completeness","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1093,"One-for-one check of employee payroll expense\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1093 One-for-one check of employee payroll expense\r\n"},"A one-for-one employee check is performed at period end to ensure payroll expense through the entire reporting period is properly recorded and any accruals, if appropriate, are accurate.\r\n","Payroll ","Adjustments & period-end close - Payroll","Salaries/payroll expense","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1094,"Construction in progress reviewed for potential impairment\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1094 Construction in progress reviewed for potential impairment\r\n"},"Management review of construction in progress (by project) to identify potential valuation issues. Exceptions are investigated and resolved on a timely basis.\r\n","Property, Plant & Equipment ","Acquisitions & capital projects","Property, plant and equipment","Transaction Level","IT Dependent Manual","Validity, Accuracy","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1095,"Approval is required for provision amounts and write-offs recorded based on predetermined thresholds\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1095 Approval is required for provision amounts and write-offs recorded based on predetermined thresholds\r\n"},"Management approval is required for recording provision amounts and write-offs  based on predetermined thresholds.","Revenue & Receivables","Bad debts","Allowance for doubtful accounts","Transaction Level","Manual","Validity","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1096,"Manual review and approval of the investment to third party broker statement reconciliations",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1096 Manual review and approval of the investment to third party broker statement reconciliations"},"Investment sub-ledger to third-party statement reconciliations are reviewed and approved by an appropriate level of management on a periodic basis.","Treasury - Cash & Investments","Adjustments & period-end close - Treasury","Cash and cash equivalents\nInvestments in debt and equity securities\nInvestment income","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1097,"Data inputs used in the income tax provision calculation are compared to source documents",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1097 Data inputs used in the income tax provision calculation are compared to source documents"},"A comparison is performed between data inputs used in the income tax provision calculation and source documents.  Differences are investigated and resolved on a timely basis.","Taxes","Income tax provision","Current and deferred income taxes\nIncome tax expense","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1098,"Access to cheques and signing machines is restricted",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1098 Access to cheques and signing machines is restricted"},"Unused cheques are kept in a locked location. Mechanical cheque signers and signature plates are safeguarded.","Purchasing & Payables","Payments","Accounts payable\nOperating expenses","Transaction Level","Manual","Restricted Access","","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1099,"Access rights are reviewed by management - Benefits",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1099 Access rights are reviewed by management - Benefits"},"Management reviews access rights periodically to ensure individual access rights are commensurate with job responsibilities.  Exceptions noted are investigated and resolved on a timely basis.","Benefits","Process-wide considerations - Benefits","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Restricted Access","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1100,"Taxes on purchasing invoices are manually reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1100 Taxes on purchasing invoices are manually reviewed"},"Taxes on purchasing invoices are manually recalculated; comparison between the recalculated tax amount and the vendor invoice amount is performed. Differences are investigated and resolved on a timely basis.","Taxes","Indirect tax (VAT and other)","Current and deferred income taxes","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1101,"ERP automated/configurable control considerations - Production & Inventory",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1101 ERP automated/configurable control considerations - Production & Inventory"},"Management has implemented ERP automated/configurable controls for the Production & Inventory process. (ERP = Enterprise Resource Planning)","Production & Inventory","Process-wide considerations - Production & Inventory","Inventory\nCost of sales","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1102,"Comparison of disposals processed to disposal source documents",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1102 Comparison of disposals processed to disposal source documents"},"A comparison is performed between disposals processed to disposal source documents (e.g. approved disposal form, cash proceeds, removal costs, etc).  Differences are investigated and resolved on a timely basis.\r\n","Property, Plant & Equipment ","Disposals & retirements","Property, plant and equipment","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1103,"Use of service organization - Intangible Assets & Goodwill",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1103 Use of service organization - Intangible Assets & Goodwill"},"The company outsources a portion of its processing to a third-party service organization.  Activities are in place to evaluate the processing and operating effectiveness of controls at the service organization upon which the company relies.","Intangible Assets & Goodwill","Process-wide considerations - Intangible Assets & Goodwill","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets\nAmortization expense","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1104,"Total cheques issued are reconciled to accounts payable and cash",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1104 Total cheques issued are reconciled to accounts payable and cash"},"Total cheques issued is reconciled with updates to the Accounts Payable sub-ledger and cash account.  Reconciling items are researched and corrected as necessary.","Purchasing & Payables","Payments","Accounts payable\nOperating expenses","Transaction Level","Manual","Completeness","","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1105,"Review of bank overdrafts",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1105 Review of bank overdrafts"},"Management reviews bank activity to identify bank overdrafts on a periodic basis. Bank overdrafts identified are investigated and resolved (e.g., to determine if there is a legal right of offset, to determine classification in the financial statements, etc.) on a timely basis.","Treasury - Cash & Investments","Banking & cash management","Cash and cash equivalents","Transaction Level","Manual","Accuracy","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1106,"Comparison of entries per the debt amortization schedule to entries posted",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1106 Comparison of entries per the debt amortization schedule to entries posted"},"Periodic adjustments based on the debt amortization schedule is compared to entries posted to the debt sub-ledger or general ledger. Differences are investigated and resolved on a timely basis.","Financing","Debt management","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1107,"Comparison of items on a list of period-end recurring entries to entries recorded - Intangible Assets & Goodwill",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1107 Comparison of items on a list of period-end recurring entries to entries recorded - Intangible Assets & Goodwill"},"A list of standard period end recurring journal entries is maintained and compared against entries recorded each period.  Differences are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Adjustments & period-end close - Intangible Assets & Goodwill","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets\nAmortization expense","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1108,"Use of service organization - Financial Instruments",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1108 Use of service organization - Financial Instruments"},"The company outsources a portion of its processing to a third-party service organization.  Activities are in place to evaluate the processing and operating effectiveness of controls at the service organization upon which the company relies.","Financial Instruments","Process-wide considerations - Financial Instruments","Other assets or liabilities - Financial instruments","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1109,"Adjustments are approved - Financial Instruments",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1109 Adjustments are approved - Financial Instruments"},"All adjustments must be reviewed and approved by management prior to period end close. Management’s review includes an examination of source documentation. ","Financial Instruments","Adjustments & period-end close - Financial Instruments","Other assets or liabilities - Financial instruments","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1110,"Access requests to the database/data file are properly reviewed and authorized by management",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1110 Access requests to the database/data file are properly reviewed and authorized by management"},"All access requests for either new or existing database/data file users are reviewed for compliance with the company's working practices/policies to ensure access rights are commensurate with job responsibilities, approved by an appropriate individual and entered accurately into the system.","Information Technology General Controls","Database/Data file access","Access to programs and data","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1111,"Management reviews accounting treatment of taxes arising from differences between the book and tax bases of investments",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1111 Management reviews accounting treatment of taxes arising from differences between the book and tax bases of investments"},"Management reviews accounting treatment of taxes arising from differences between the book and tax bases of investments in subsidiaries and corporate joint ventures (i.e., \"outside basis\" differences). Unusual items are investigated and resolved on a timely basis.","Taxes","Income tax provision","Current and deferred income taxes\nIncome tax expense","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1112,"Prices outside those specified in the master file must be approved in the system\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1112 Prices outside those specified in the master file must be approved in the system\r\n"},"Prices granted outside those specified in the master file must be approved in the system by authorized personnel for processing to continue.\r\n","Revenue & Receivables","Order processing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1113,"Standing data change controls - Treasury",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1113 Standing data change controls - Treasury"},"Modifications to the standing data file(s) are reviewed for completeness, accuracy and authorization by an appropriate level of management.  Consider the following:\r\n- Account mapping master file\r\n- Investment master file\r\n- Bank master file","Treasury - Cash & Investments","Process-wide considerations - Treasury","Cash and cash equivalents\nInvestments in debt and equity securities\nInvestment income","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1114,"Adjustments are approved - Purchasing & Payables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1114 Adjustments are approved - Purchasing & Payables"},"All adjustments must be reviewed and approved by management prior to period end close. Management’s review includes an examination of source documentation.","Purchasing & Payables","Adjustments & period-end close - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1115,"Approved traders/confirmers with brokers are reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1115 Approved traders/confirmers with brokers are reviewed"},"Management circulates listing of authorized personnel who can conduct investment transactions to internal and external parties on a periodic basis. A listing of approved personnel, including trade limits, that can conduct investment transactions (including initiation, confirmation, etc.) is obtained from brokers and compared to Company's authorized listing. Unauthorized personnel or inappropriate trade limits are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Investment transactions","Investments in debt and equity securities","Transaction Level","Manual","Restricted Access, Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1116,"Approval of stock options and warrants",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1116 Approval of stock options and warrants"},"Stock options and warrants must be approved by appropriate authorities (i.e. board of directors, partners, members, etc.) prior to issuance.","Capital & Equity","Equity transactions","Share capital and other equity accounts","Transaction Level","Manual","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1117,"System calculates derivative valuation entries based on information entered",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1117 System calculates derivative valuation entries based on information entered"},"The system calculates derivative valuation entries (e.g. gains/losses, mark to market value, etc.) based on information entered into the system.","Financial Instruments","Valuation - Financial Instruments","Other assets or liabilities - Financial instruments","Transaction Level","Automated","Accuracy, Completeness","A","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1118,"Manual review and approval of the vacation hours by unit/department supervisors\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1118 Manual review and approval of the vacation hours by unit/department supervisors\r\n"},"Vacation hours/balances are reviewed and approved by unit/department supervisors prior to processing.\r\n","Payroll ","Adjustments & period-end close - Payroll","Salaries/payroll expense","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1119,"One-for-one check between impairment testing inputs and assumptions and source documents - Intangible Assets",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1119 One-for-one check between impairment testing inputs and assumptions and source documents - Intangible Assets"},"A manual one-for-one check is performed between intangible asset impairment testing inputs and assumptions and source documents.  Differences are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Valuation & impairment","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets","Transaction Level","Manual","Accuracy, Completeness","A","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1120,"Spreadsheets - Financial Instruments",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1120 Spreadsheets - Financial Instruments"},"Modifications to spreadsheets or other end-user computing (EUC) tools are controlled and access is restricted to properly authorized individuals.\r\n","Financial Instruments","Process-wide considerations - Financial Instruments","Other assets or liabilities - Financial instruments","Transaction Level","IT Dependent Manual","Restricted Access, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1121,"Hedge effectiveness review and approval",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1121 Hedge effectiveness review and approval"},"All derivatives for which the Company is applying hedge accounting are analyzed for hedge effectiveness. All hedge effectiveness analyses are reviewed and approved by management prior to financial reporting.","Financial Instruments","Adjustments & period-end close - Financial Instruments","Other assets or liabilities - Financial instruments","Transaction Level","Manual","Validity","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1122,"System posts purchasing & payable transactions based on a pre-defined account mapping",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1122 System posts purchasing & payable transactions based on a pre-defined account mapping"},"The system automatically posts purchase & payable transactions based on a pre-defined account mapping.","Purchasing & Payables","Process-wide considerations - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1123,"Income tax provision is reviewed to ensure adjustments arising from tax audits are addressed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1123 Income tax provision is reviewed to ensure adjustments arising from tax audits are addressed"},"Management reviews the income tax provision to ensure adjustments arising from tax audits are appropriately addressed.  Missing adjustments and other differences are investigated and resolved.","Taxes","Adjustments & period-end close - Taxes","Current and deferred income taxes\nIncome tax expense","Transaction Level","Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1124,"Cash disbursements are reviewed and approved",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1124 Cash disbursements are reviewed and approved"},"Cash disbursements are reviewed and approved by an appropriate level of management prior to disbursement. A review includes examination of source documents.","Treasury - Cash & Investments","Banking & cash management","Cash and cash equivalents","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1125,"Counterparties submit trade confirmations for approval",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1125 Counterparties submit trade confirmations for approval"},"Authorized personnel approve trade confirmations submitted by counterparties before a trade is executed. Trade confirmations are compared to approved source documents and differences are investigated and resolved on a timely basis.","Financial Instruments","Derivative transactions","Other assets or liabilities - Financial instruments","Transaction Level","Manual","Validity, Accuracy","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1126,"Shipment activity is reconciled",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1126 Shipment activity is reconciled"},"A reconciliation of quantities shipped to quantities billed, quantities ordered and quantities recorded in cost of goods sold is prepared on a timely basis.  Differences are investigated and resolved on a timely basis.","Production & Inventory","Shipping","Inventory\nCost of sales","Transaction Level","Manual","Validity, Completeness","","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1127,"Approval of stock issuances",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1127 Approval of stock issuances"},"Stock issuances must be approved by appropriate authorities (i.e. board of directors, partners, members, etc.) prior to issuance.","Capital & Equity","Equity transactions","Share capital and other equity accounts","Transaction Level","Manual","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1128,"Comparison of items on a list of period-end recurring entries to entries recorded - Period-end Financial Reporting",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1128 Comparison of items on a list of period-end recurring entries to entries recorded - Period-end Financial Reporting"},"A list of standard period end recurring journal entries is maintained and compared against entries recorded each period.  Differences are investigated and resolved on a timely basis.","Period-end Financial Reporting","Adjustments & period-end close - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Transaction Level","Manual","Completeness","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1129,"Management reviews the deferred tax assets related to any stock compensation awards",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1129 Management reviews the deferred tax assets related to any stock compensation awards"},"Management reviews the deferred tax assets related to any stock compensation awards, adjusted for pre-vesting forfeitures.  Unusual items are investigated and resolved on a timely basis. ","Share-based Compensation Awards","Adjustments & period-end close - Share-based Compensation","Share-based compensation expense","Transaction Level","Manual","Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1130,"Use of service organization - Financing",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1130 Use of service organization - Financing"},"The company outsources a portion of its processing to a third-party service organization.  Activities are in place to evaluate the processing and operating effectiveness of controls at the service organization upon which the company relies.","Financing","Process-wide considerations - Financing","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1131,"Spreadsheets - Benefits",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1131 Spreadsheets - Benefits"},"Modifications to spreadsheets or other end-user computing (EUC) tools are controlled and access is restricted to properly authorized individuals.\r\n","Benefits","Process-wide considerations - Benefits","Other liabilities - Pension, post-employment and other benefits","Transaction Level","IT Dependent Manual","Restricted Access, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1132,"Manual comparison between the price per credit memo and the original invoice",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1132 Manual comparison between the price per credit memo and the original invoice"},"A manual comparison is performed between the price per the credit memo and the sales price on the original invoice. Differences are investigated and resolved on a timely basis.","Revenue & Receivables","Customer returns, discounts & allowances","Customer returns, discounts and allowances","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1133,"System posts payroll transactions based on a pre-defined account mapping\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1133 System posts payroll transactions based on a pre-defined account mapping\r\n"},"The system automatically posts payroll transactions based on a pre-defined account mapping.\r\n","Payroll ","Process-wide considerations - Payroll","Salaries/payroll expense","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1134,"System populates sales invoice tax fields",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1134 System populates sales invoice tax fields"},"System populates sales invoice tax fields from approved master data files.","Taxes","Indirect tax (VAT and other)","Current and deferred income taxes","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1135,"Automated three-way match for goods purchased",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1135 Automated three-way match for goods purchased"},"The system performs a three-way match by comparing pertinent data (e.g. price, quantity, etc) between the purchase order, invoice and receiving document; further processing is blocked when differences exceeding a predetermined threshold are noted. ","Purchasing & Payables","Invoice processing","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Automated","Validity, Accuracy","A","","","E/O","","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1136,"One-for-one check of information obtained from the treasury department to derivative transactions recorded",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1136 One-for-one check of information obtained from the treasury department to derivative transactions recorded"},"One-for-one check of derivative transaction information (i.e. entering into new derivatives, terminating derivatives, settlement of derivatives, etc.) obtained from the treasury department and the entries recorded. Differences are investigated and resolved on a timely basis.","Financial Instruments","Adjustments & period-end close - Financial Instruments","Other assets or liabilities - Financial instruments","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1137,"Emergency changes to the operating system/network are adequately tested and authorized after implementation",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1137 Emergency changes to the operating system/network are adequately tested and authorized after implementation"},"Emergency operating system/network changes are reviewed and approved after implementation according to the emergency change management policy/working practice.","Information Technology General Controls","Changes to operating system/network","Program changes","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1138,"Automated closed purchase orders",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1138 Automated closed purchase orders"},"Purchase orders matched to an invoice are automatically closed in the system.  Closed purchase orders are not available to be selected again for matching.","Purchasing & Payables","Invoice processing","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Automated","Completeness","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1139,"System enforced capital expenditure limits and approval procedures\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1139 System enforced capital expenditure limits and approval procedures\r\n"},"Established policies and procedures define capital expenditure limits and approval procedures for capital expenditures. Capital expenditure limits and approval procedures are system enforced.\r\n","Property, Plant & Equipment ","Acquisitions & capital projects","Property, plant and equipment","Transaction Level","Automated","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1140,"A reconciliation of total grants is performed ",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1140 A reconciliation of total grants is performed "},"A reconciliation is performed between the total number of grants entered into the recordkeeping system and the total per the listing of grants approved by the board of directors.","Share-based Compensation Awards","Grants & assumptions","Share-based compensation expense","Transaction Level","IT Dependent Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1141,"Cash receipts matched to customer accounts/invoices",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1141 Cash receipts matched to customer accounts/invoices"},"Cash receipts are recorded upon receipt and applied to customer accounts/invoices via remittance advices.  A system generated exception report is reviewed to identify cash receipts without remittance slips.  Differences are investigated and resolved on a timely basis.","Revenue & Receivables","Cash receipts","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","IT Dependent Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1142,"Account analysis of details and adjustments - Production & Inventory",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1142 Account analysis of details and adjustments - Production & Inventory"},"An account analysis is performed on a periodic basis by personnel with requisite knowledge; review includes analysis of account details and adjustments recorded during the period. Unusual and/or missing items are investigated and resolved on a timely basis.","Production & Inventory","Adjustments & period-end close - Production & Inventory","Inventory\nCost of sales","Direct ELC","IT Dependent Manual","N/A","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1143,"System updates the inventory sub-ledger based on the physical receipt date",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1143 System updates the inventory sub-ledger based on the physical receipt date"},"The system updates the inventory sub-ledger for receipt of goods in the correct accounting period based on the physical receipt date entered into the system.","Production & Inventory","Receiving","Inventory","Transaction Level","Automated","Accuracy","","","","","","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1144,"System is configured to compare shipment quantities and sales order quantities",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1144 System is configured to compare shipment quantities and sales order quantities"},"The system is configured to compare shipment quantities to sales order quantities.  Differences are investigated and resolved on a timely basis.","Revenue & Receivables","Adjustments & period-end close - Revenue & Receivables","Accounts receivable\nAllowance for doubtful accounts\nCustomer returns, discounts and allowances\nDeferred and unearned revenue\nGross revenue","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1145,"Sub-ledgers are reconciled to the general ledger - Property, Plant & Equipment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1145 Sub-ledgers are reconciled to the general ledger - Property, Plant & Equipment"},"Property, plant & equipment sub-ledgers are reconciled to the general ledger on a periodic basis. Reconciling items are investigated and resolved in a timely basis.","Property, Plant & Equipment ","Adjustments & period-end close - Property, Plant & Equipment","Property, plant and equipment\nDepreciation expense","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1146,"Management reviews the allocation of tax expense (or benefit) among various financial statement components",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1146 Management reviews the allocation of tax expense (or benefit) among various financial statement components"},"Management reviews the allocation of tax expense (or benefit) for the period among the various financial statement components. Exceptions are investigated and resolved on a timely basis.","Taxes","Adjustments & period-end close - Taxes","Current and deferred income taxes\nIncome tax expense","Transaction Level","Manual","Accuracy","A","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1147,"Only properly approved new systems/major enhancements are migrated into production",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1147 Only properly approved new systems/major enhancements are migrated into production"},"The go live decision for a new system/major enhancement is approved by an appropriate level of management (i.e, senior IT and user management) and covers all relevant aspects of the project.","Information Technology General Controls","Program development","Program development","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1148,"Access rights to the operating system/network are periodically monitored for appropriateness",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1148 Access rights to the operating system/network are periodically monitored for appropriateness"},"Management reviews operating system/network access rights periodically to ensure individual access rights are commensurate with job responsibilities.  Exceptions noted are investigated and resolved on a timely basis.","Information Technology General Controls","Operating system/Network access","Access to programs and data","ITGC","IT Dependent Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1149,"Comparison between entries resulting from impairment testing to entries recorded - Intangible Assets\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1149 Comparison between entries resulting from impairment testing to entries recorded - Intangible Assets\r\n"},"A manual comparison is performed between entries resulting from intangible asset impairment testing to entries recorded. Differences are investigated and resolved on a timely basis. ","Intangible Assets & Goodwill","Valuation & impairment","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets","Transaction Level","Manual","Validity, Accuracy","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1150,"Roll-forward of equity is performed and reconciled to the general ledger and source documents",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1150 Roll-forward of equity is performed and reconciled to the general ledger and source documents"},"An equity roll-forward is performed incorporating opening balance, stock issuances, stock options and warrants, retained earnings, dividends issued, treasury stocks and ending balance. The roll-forward is reconciled to source documents and the general ledger and all differences are investigated and resolved on a timely basis.","Capital & Equity","Adjustments & period-end close - Capital & Equity","Share capital and other equity accounts","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1151,"Management periodically reviews remaining useful lives of intangible assets",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1151 Management periodically reviews remaining useful lives of intangible assets"},"Management periodically reviews remaining useful lives of intangible assets for appropriateness.  Issues are investigated and resolved (e.g., accelerations) on timely basis.","Intangible Assets & Goodwill","Amortization","Intangible assets subject to amortization\nAmortization expense","Transaction Level","Manual","Accuracy","A","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1152,"Compliance with restrictions is monitored",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1152 Compliance with restrictions is monitored"},"Bank account activity is reviewed by management to ensure that bank account restrictions (i.e. compensating balances, overdrafts, restrictions on cash balances, etc.) are not being violated. Bank account restriction violations (including potential violations) are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Banking & cash management","Cash and cash equivalents","Transaction Level","Manual","Validity, Accuracy, Completeness","","","","","","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1153,"Production inventory metrics",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1153 Production inventory metrics"},"Detailed production inventory metrics are reviewed on a periodic basis. Such metrics include: inventory shipped versus production, actual units produced versus planned production, material purchases versus material usages, actual costs versus standard cost. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Production & Inventory","Adjustments & period-end close - Production & Inventory","Inventory\nCost of sales","Direct ELC","IT Dependent Manual","N/A","A","","","E/O","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1154,"Tax law and rate changes are monitored",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1154 Tax law and rate changes are monitored"},"Management monitors changes in laws, regulations and court decisions that will impact the income tax provision. The impact of identified tax rule changes on the calculation of the tax provision is assessed and documented. Management reviews the income tax provision and tax reserves to ensure rule changes have been incorporated. Exceptions are investigated and resolved on a timely basis.","Taxes","Income tax provision","Current and deferred income taxes\nIncome tax expense","Transaction Level","Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1155,"Comparison of entries per the held-to-maturity schedule to entries posted",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1155 Comparison of entries per the held-to-maturity schedule to entries posted"},"Periodic adjustments based on the held-to-maturity are compared to entries posted to the investment sub-ledger or general ledger. Differences are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Interest & dividends","Investment income","Transaction Level","Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1156,"Manual comparison between cost on the return authorization and original inventory transaction",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1156 Manual comparison between cost on the return authorization and original inventory transaction"},"A manual comparison is performed between the cost on the product return authorization and the costs of the original inventory transaction.  Differences are investigated and resolved on a timely basis.","Production & Inventory","Receiving","Inventory","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1157,"Manual comparison between the financial statements/disclosures and relevant supporting documentation\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1157 Manual comparison between the financial statements/disclosures and relevant supporting documentation\r\n"},"A manual comparison is performed between the financial statements/disclosure items and relevant supporting documentation. Differences are investigated and resolved on a timely basis.\r\n","Period-end Financial Reporting","Financial statement presentation & disclosures","Financial statement preparation and disclosures","Transaction Level","Manual","Accuracy","A","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1158,"Manual cheque requests are reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1158 Manual cheque requests are reviewed"},"Requests for manual cheques are reviewed for appropriate documentation and approved prior to payment.","Purchasing & Payables","Payments","Accounts payable\nOperating expenses","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1159,"Receiving documents are sequentially numbered",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1159 Receiving documents are sequentially numbered"},"Receiving documents are sequentially numbered and a check is performed to ensure documents are not missing or duplicated or fall outside of a specified range of numbers. Differences are investigated and resolved on a timely basis.","Production & Inventory","Receiving","Inventory","Transaction Level","Manual","Completeness","","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1160,"Adjustments are approved - Financing",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1160 Adjustments are approved - Financing"},"All adjustments must be reviewed and approved by management prior to period end close. Management’s review includes an examination of source documentation. ","Financing","Adjustments & period-end close - Financing","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1161,"Comparison between adjustments posted and source documents - Financing",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1161 Comparison between adjustments posted and source documents - Financing"},"A comparison is performed between adjustments posted to the account and approved source documents.  Differences are investigated and resolved on a timely basis.","Financing","Adjustments & period-end close - Financing","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1162,"Signatories are authorized",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1162 Signatories are authorized"},"Signatories for cash disbursements require approval of the board of directors or appropriate level of management.","Treasury - Cash & Investments","Banking & cash management","Cash and cash equivalents","Transaction Level","Manual","Restricted Access, Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1163,"Physical inventory count; quantities compared to sub-ledger",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1163 Physical inventory count; quantities compared to sub-ledger"},"Periodic physical inventory counts are performed by comparing quantities on hand to quantities in the sub-ledger according to documented policies and procedures. Differences exceeding predetermined thresholds are investigated and resolved on a timely basis.","Production & Inventory","Adjustments & period-end close - Production & Inventory","Inventory\nCost of sales","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1164,"System performs edit checks during data import and transaction processing",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1164 System performs edit checks during data import and transaction processing"},"The system performs edit checks during data import and transaction processing.  Invalid entries are blocked, and then investigated and resolved on a timely basis.","Purchasing & Payables","Process-wide considerations - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1165,"Exception report of sales order over a quantity threshold is reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1165 Exception report of sales order over a quantity threshold is reviewed"},"A system generated exception report that identifies sales orders over a predetermined quantity threshold is reviewed to ensure that appropriate approvals were obtained on a periodic basis.","Revenue & Receivables","Order processing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","IT Dependent Manual","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1166,"Comparison between adjustments posted and source documents - Benefits",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1166 Comparison between adjustments posted and source documents - Benefits"},"A comparison is performed between adjustments posted to the account and approved source documents.  Differences are investigated and resolved on a timely basis.","Benefits","Adjustments & period-end close - Benefits","Other liabilities - Pension, post-employment and other benefits","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1167,"Open sales orders (not shipped/invoiced) are investigated and resolved",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1167 Open sales orders (not shipped/invoiced) are investigated and resolved"},"Open sales orders (not shipped/invoiced) are investigated and resolved on a timely basis.","Revenue & Receivables","Order processing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","IT Dependent Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1168,"Detailed derivative valuation analysis",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1168 Detailed derivative valuation analysis"},"Detailed derivative valuation analysis is performed on a periodic basis. Analysis includes a comparison of expectation (based on market conditions, forecasts, etc.) versus actual. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Financial Instruments","Valuation - Financial Instruments","Other assets or liabilities - Financial instruments","Direct ELC","IT Dependent Manual","N/A","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1169,"Comparison between entries posted and source documentation - Capital & Equity",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1169 Comparison between entries posted and source documentation - Capital & Equity"},"A comparison is performed between capital & equity entries posted to the account and source documentation.  Differences are investigated and resolved on a timely basis.","Capital & Equity","Adjustments & period-end close - Capital & Equity","Share capital and other equity accounts","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1170,"System translates balances denominated in foreign currencies",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1170 System translates balances denominated in foreign currencies"},"The system translates balances denominated in foreign currencies based on the foreign exchange master file.","Period-end Financial Reporting","Process-wide considerations - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Transaction Level","Automated","Accuracy","A","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1171,"Access requests to the application are properly reviewed and authorized by management",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1171 Access requests to the application are properly reviewed and authorized by management"},"All access requests for either new or existing application users are reviewed for compliance with the company's working practices/policies to ensure access rights are commensurate with job responsibilities, approved by an appropriate individual and entered accurately into the system.","Information Technology General Controls","Application access","Access to programs and data","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1172,"Manual comparison between the cost on the purchase order and the cost per the approved master file",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1172 Manual comparison between the cost on the purchase order and the cost per the approved master file"},"A manual comparison is performed between the price on the purchase order and the price per the approved master file.  Differences are investigated and resolved on a timely basis.","Purchasing & Payables","Ordering","Accounts payable\nOperating expenses","Transaction Level","Manual","Validity, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1173,"Management review for completed projects\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1173 Management review for completed projects\r\n"},"Management reviews CIP sub-ledger to identify projects near completion (e.g. projects near budget, estimated depreciation start date, long outstanding projects, etc.) to ensure that completed projects are properly classified and that the asset has commenced depreciation.","Property, Plant & Equipment ","Depreciation","Property, plant and equipment\nDepreciation expense","Transaction Level","Manual","Accuracy, Completeness","A","","","E/O","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1174,"Use of service organization - Taxes",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1174 Use of service organization - Taxes"},"The company outsources a portion of its processing to a third party service organization.  Activities are in place to evaluate the processing and operating effectiveness of controls at the service organization upon which the company relies.","Taxes","Process-wide considerations - Taxes","Current and deferred income taxes\nIncome tax expense","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1175,"Variances are reviewed for completeness and accuracy",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1175 Variances are reviewed for completeness and accuracy"},"Variances (e.g. purchase price, production, etc.)  allocated to inventory are reviewed for reasonableness on a periodic basis. Unusual items are investigated and resolved on a timely basis.","Production & Inventory","Production & costing","Inventory\nCost of sales","Direct ELC","IT Dependent Manual","N/A","A","","","","","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1176,"Pension settlements are approved",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1176 Pension settlements are approved"},"Pension settlements are approved by the board of directors or appropriate parties.","Benefits","Pension & OPEB expense","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1177,"Adjustments are approved - Share-based Compensation Awards",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1177 Adjustments are approved - Share-based Compensation Awards"},"All adjustments must be reviewed and approved by management prior to period-end close. Management’s review includes an examination of source documentation. ","Share-based Compensation Awards","Adjustments & period-end close - Share-based Compensation","Share-based compensation expense","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1178,"Periodic review of standard costs",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1178 Periodic review of standard costs"},"Standard costs in the master file are reviewed for reasonableness on a periodic basis. Such reviews include current standard costs versus actual costs. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Production & Inventory","Production & costing","Inventory\nCost of sales","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1179,"Approval of treasury stock sales",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1179 Approval of treasury stock sales"},"Treasury stock issuances must be approved by appropriate authorities (i.e. board of directors, partners, members, etc.) prior to sale.","Capital & Equity","Equity transactions","Share capital and other equity accounts","Transaction Level","Manual","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1180,"Segregation of duties - Period-end Financial Reporting",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1180 Segregation of duties - Period-end Financial Reporting"},"Management has implemented policies and procedures related to the objective of appropriately segregating duties for the Period-End Financial Reporting business process. Management considers the following: \n- Authorization of entries is segregated from recording of entries \n- Authorization of master data changes is segregated from processing of master data changes \n- Personnel processing transactions are segregated from personnel performing a control over the transactions","Period-end Financial Reporting","Process-wide considerations - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Transaction Level","IT Dependent Manual","Restricted Access","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1181,"ERP automated/configurable control considerations - Revenue & Receivables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1181 ERP automated/configurable control considerations - Revenue & Receivables"},"Management has implemented ERP automated/configurable controls for the Revenue & Receivables business process. (ERP = Enterprise Resource Planning)","Revenue & Receivables","Process-wide considerations - Revenue & Receivables","Accounts receivable\nAllowance for doubtful accounts\nCustomer returns, discounts and allowances\nDeferred and unearned revenue\nGross revenue","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1182,"Review of tax rollfoward schedule",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1182 Review of tax rollfoward schedule"},"A schedule summarizing tax entries, including payments, is reviewed and approved by tax personnel. A review consists of a comparison of entries to supporting documentation and the general ledger. Differences are investigated and resolved on a timely basis.","Taxes","Income tax provision","Current and deferred income taxes\nIncome tax expense","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1183,"Payments only made on approved invoices",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1183 Payments only made on approved invoices"},"Invoices are approved by personnel with requisite knowledge and appropriate authority. Only approved invoices are processed for payments.","Purchasing & Payables","Payments","Accounts payable\nOperating expenses","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","E/O","","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1184,"ERP automated/configurable control considerations - Period-end Financial Reporting",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1184 ERP automated/configurable control considerations - Period-end Financial Reporting"},"Management has implemented ERP automated/configurable controls for the Period-end Financial Reporting business process. (ERP = Enterprise Resource Planning)","Period-end Financial Reporting","Process-wide considerations - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1185,"Restricted cash is appropriately classified",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1185 Restricted cash is appropriately classified"},"Management reviews legally restricted cash is properly classified as current or non current based on terms of the underlying arrangement or agreement. Exceptions are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Banking & cash management","Cash and cash equivalents","Transaction Level","Manual","Accuracy","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1186,"One-for-one check is performed between pension entries per the pension worksheet to the pension entries recorded",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1186 One-for-one check is performed between pension entries per the pension worksheet to the pension entries recorded"},"A one-for-one check is performed by tracing all pension related entries per the pension worksheet to the pension related entries recorded.  Differences are investigated and resolved on a timely basis.","Benefits","Adjustments & period-end close - Benefits","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1187,"Super-user/administrative application transactions or activities and sensitive generic IDs are monitored",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1187 Super-user/administrative application transactions or activities and sensitive generic IDs are monitored"},"High-risk/powerful (e.g., super-user, etc.) application transactions or activities and sensitive generic IDs are monitored in accordance with the company's working practices/policies. Unexpected items are investigated and resolved on a timely basis.","Information Technology General Controls","Application access","Access to programs and data","ITGC","IT Dependent Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1188,"Adjustments are approved - Benefits",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1188 Adjustments are approved - Benefits"},"All adjustments must be reviewed and approved by management prior to period end close. Management's review includes an examination of source documentation. ","Benefits","Adjustments & period-end close - Benefits","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1189,"Review of intangible assets & goodwill rollforward",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1189 Review of intangible assets & goodwill rollforward"},"A roll-forward of intangible assets & goodwill is reviewed and approved by an appropriate level of management on a periodic basis.","Intangible Assets & Goodwill","Adjustments & period-end close - Intangible Assets & Goodwill","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets\nAmortization expense","Transaction Level","Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1190,"Actuarial gains or losses are reviewed for appropriate accounting treatment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1190 Actuarial gains or losses are reviewed for appropriate accounting treatment"},"Actuarial gains or losses are reviewed to ensure appropriate accounting treatment has been applied. Unusual items are investigated and resolved on a timely basis.","Benefits","Pension & OPEB expense","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1191,"Exception report of unusual invoices is reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1191 Exception report of unusual invoices is reviewed"},"The system produces exception reports for invoices over a specified amount and invoices containing unusual prices, terms, and discounts. The exceptions are investigated and resolved on a timely basis.","Revenue & Receivables","Invoicing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1192,"Sub-ledgers are reconciled to the general ledger - Taxes",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1192 Sub-ledgers are reconciled to the general ledger - Taxes"},"Tax sub-ledgers are reconciled to the general ledger on a periodic basis.  Reconciling items are investigated and resolved in a timely basis.","Taxes","Adjustments & period-end close - Taxes","Current and deferred income taxes\nIncome tax expense","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1193,"Account analysis of details and adjustments - Revenue & Receivables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1193 Account analysis of details and adjustments - Revenue & Receivables"},"An account analysis is performed on a periodic basis by personnel with requisite knowledge; review includes analysis of account details and adjustments recorded during the period. Unusual and/or missing items are investigated and resolved on a timely basis.","Revenue & Receivables","Adjustments & period-end close - Revenue & Receivables","Accounts receivable\nAllowance for doubtful accounts\nCustomer returns, discounts and allowances\nDeferred and unearned revenue\nGross revenue","Direct ELC","IT Dependent Manual","N/A","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1194,"Spreadsheets - Revenue & Receivables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1194 Spreadsheets - Revenue & Receivables"},"Modifications to spreadsheets or other end-user computing (EUC) tools are controlled and access is restricted to properly authorized individuals.\r\n","Revenue & Receivables","Process-wide considerations - Revenue & Receivables","Accounts receivable\nAllowance for doubtful accounts\nCustomer returns, discounts and allowances\nDeferred and unearned revenue\nGross revenue","Transaction Level","IT Dependent Manual","Restricted Access, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1195,"Employment status changes are reviewed and updates to the awards register are made",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1195 Employment status changes are reviewed and updates to the awards register are made"},"A report identifying employment status changes is reviewed for changes that affect outstanding awards (e.g. termination, employee to consultant, death, disability).  Any changes that impact outstanding awards are investigated and resolved.","Share-based Compensation Awards","Exercises & modifications","Share-based compensation expense","Transaction Level","IT Dependent Manual","Accuracy","A","","","E/O","","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1196,"System applies the correct costing methodology",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1196 System applies the correct costing methodology"},"The system applies the correct costing methodology (i.e. weighted average, FIFO, LIFO etc.) in the inventory sub-ledger.","Production & Inventory","Production & costing","Inventory\nCost of sales","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1197,"Comparison between investment inputs in the system and source documents",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1197 Comparison between investment inputs in the system and source documents"},"Manual comparison is performed between investment inputs (e.g., purchase price, quantity, rates, current market price, proceeds from sale, etc.) in the system and source documents. Differences are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Investment transactions","Investments in debt and equity securities","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","V","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1198,"Comparison between adjustments posted and source documents - Purchasing & Payables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1198 Comparison between adjustments posted and source documents - Purchasing & Payables"},"A comparison is performed between adjustments posted to the account and approved source documents.  Differences are investigated and resolved on a timely basis.","Purchasing & Payables","Adjustments & period-end close - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1199,"Review of updated standard costs in the master file",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1199 Review of updated standard costs in the master file"},"Updated standard costs in the master file are reviewed. Such reviews include budgeted standard costs versus current standard costs, prior standard costs versus current standard costs, etc. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Production & Inventory","Production & costing","Inventory\nCost of sales","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1200,"Cheques are made to correct payee",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1200 Cheques are made to correct payee"},"Manual comparison of payee's name/address to the approved vendor master file. Differences are investigated and resolved on a timely basis.","Purchasing & Payables","Payments","Accounts payable\nOperating expenses","Transaction Level","Manual","Validity, Accuracy","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1201,"Emergency changes to application programs are adequately tested and authorized after implementation",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1201 Emergency changes to application programs are adequately tested and authorized after implementation"},"Emergency application program changes are reviewed and approved after implementation according to the emergency change management policy/working practice.","Information Technology General Controls","Changes to application programs","Program changes","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1202,"Terms outside those specified in the master file must be approved in the system\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1202 Terms outside those specified in the master file must be approved in the system\r\n"},"Terms granted outside those specified in the master file must be approved in the system by authorized personnel for processing to continue. \r\n","Revenue & Receivables","Order processing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","Automated","Validity, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1203,"System posts intangible assets & goodwill entries based on a pre-defined account mapping",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1203 System posts intangible assets & goodwill entries based on a pre-defined account mapping"},"The system automatically posts intangible assets & goodwill transactions based on a pre-defined account mapping.","Intangible Assets & Goodwill","Process-wide considerations - Intangible Assets & Goodwill","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets\nAmortization expense","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1204,"Problems during program development are monitored and resolved",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1204 Problems during program development are monitored and resolved"},"Problems identified during the development/implementation of a new system/major enhancement are appropriately resolved.","Information Technology General Controls","Program development","Program development","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1205,"Review and approval of general ledger reconciliations - Intangible Assets & Goodwill",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1205 Review and approval of general ledger reconciliations - Intangible Assets & Goodwill"},"Intangible assets & goodwill general ledger account reconciliations are reviewed and approved by an appropriate level of management on a periodic basis.","Intangible Assets & Goodwill","Adjustments & period-end close - Intangible Assets & Goodwill","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets\nAmortization expense","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1206,"System prevents period end close when incomplete transactions are detected",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1206 System prevents period end close when incomplete transactions are detected"},"The system prevents period close when incomplete transactions are detected.  Incomplete transactions are investigated and resolved on a timely basis.","Period-end Financial Reporting","Adjustments & period-end close - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Transaction Level","Automated","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1207,"Management maintains and updates a listing of approved personnel who can conduct derivative transactions including individual limits",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1207 Management maintains and updates a listing of approved personnel who can conduct derivative transactions including individual limits"},"Management maintains and updates a listing of approved personnel who can conduct derivative transactions including individual limits on instruments/products, currencies, maturities, counterparties, etc. The listing is communicated to the appropriate parties on a timely basis.","Financial Instruments","Derivative transactions","Other assets or liabilities - Financial instruments","Transaction Level","Manual","Validity","","","","E/O","","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1208,"Review and approval of general ledger reconciliations - Financing",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1208 Review and approval of general ledger reconciliations - Financing"},"Financing general ledger account reconciliations are reviewed and approved by an appropriate level of management on a periodic basis.","Financing","Adjustments & period-end close - Financing","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1209,"Business performance reviews - Financial Instruments",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1209 Business performance reviews - Financial Instruments"},"Financial instrument business performance reviews are performed on a periodic basis. Such reviews include budget versus actual, prior periods versus actual, etc. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Financial Instruments","Process-wide considerations - Financial Instruments","Other assets or liabilities - Financial instruments","Direct ELC","IT Dependent Manual","N/A","","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1210,"Estimation methods are discussed and documented\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1210 Estimation methods are discussed and documented\r\n"},"Estimation methods are reviewed by an appropriate level of management to ensure estimation methods are in compliance with GAAP and appropriate for the current business environment. Issues identified are investigated and resolved on a timely basis.\r\n","Period-end Financial Reporting","Process-wide considerations - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Direct ELC","Manual","N/A","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1211,"Review and approval of hourly timecards prior to submission to payroll department\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1211 Review and approval of hourly timecards prior to submission to payroll department\r\n"},"Hourly timecards and/or hourly summary reports are reviewed by appropriate personnel (e.g. department managers) prior to submission to the payroll department.  Unusual items are investigated and resolved on a timely basis.\r\n","Payroll ","Time recording","Salaries/payroll expense","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1212,"Cheque run review",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1212 Cheque run review"},"Cheque runs are reviewed by management prior to processing. Unusual or missing payments are investigated and resolved on a timely basis.","Purchasing & Payables","Payments","Accounts payable\nOperating expenses","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1213,"Comparison between adjustments posted and source documents - Taxes",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1213 Comparison between adjustments posted and source documents - Taxes"},"A comparison is performed between adjustments posted to the account and approved source documents.  Differences are investigated and resolved on a timely basis.","Taxes","Adjustments & period-end close - Taxes","Current and deferred income taxes\nIncome tax expense","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1214,"Comparison of items on a list of period-end recurring entries to entries recorded - Payroll\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1214 Comparison of items on a list of period-end recurring entries to entries recorded - Payroll\r\n"},"A list of standard period end recurring journal entries is maintained and compared against entries recorded each period.  Differences are investigated and resolved on a timely basis.\r\n","Payroll ","Adjustments & period-end close - Payroll","Salaries/payroll expense","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1215,"Physical inspection of Property, plant & equipment and reconciliation to the sub-ledger",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1215 Physical inspection of Property, plant & equipment and reconciliation to the sub-ledger"},"Periodic property, plant & equipment inspections are performed by comparing quantities on hand to quantities in the system and differences are investigated and resolved on a timely basis.","Property, Plant & Equipment ","Adjustments & period-end close - Property, Plant & Equipment","Property, plant and equipment\nDepreciation expense","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1216,"Management reviews and approves the calculation of gains or losses on disposal and retirement",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1216 Management reviews and approves the calculation of gains or losses on disposal and retirement"},"Management reviews and approves the calculation and classification of gains and losses on significant disposals/retirements based on disposal/retirement information (e.g. nature of the disposal/retirement, proceeds of disposition etc.) to ensure posted against accumulated depreciation or to the P/L as applicable. Discrepancies are investigated and resolved.","Property, Plant & Equipment ","Disposals & retirements","Property, plant and equipment","Transaction Level","Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1217,"A one-for-one check of individual grant details is performed ",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1217 A one-for-one check of individual grant details is performed "},"A one-for-one check of the individual award detail is performed between the detail of grants entered into the recordkeeping system and the listing of grants by person approved by the board of directors.","Share-based Compensation Awards","Grants & assumptions","Share-based compensation expense","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1218,"Business performance reviews - Taxes",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1218 Business performance reviews - Taxes"},"Tax business performance reviews are performed on a periodic basis. Such reviews include budget versus actual, prior periods versus actual, etc. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Taxes","Process-wide considerations - Taxes","Current and deferred income taxes\nIncome tax expense","Direct ELC","IT Dependent Manual","N/A","","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1219,"Management maintains a list of all units/subsidiaries to be included in the consolidation process\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1219 Management maintains a list of all units/subsidiaries to be included in the consolidation process\r\n"},"A review of all units/subsidiaries is performed on a periodic basis to determine which units/subsidiaries should be included in the consolidation process. A list is maintained and updated to ensure completeness of units/subsidiaries to be included in the consolidation process.","Period-end Financial Reporting","Consolidation","Consolidation","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1220,"Capitalized interest calculation is reviewed - Property, Plant & Equipment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1220 Capitalized interest calculation is reviewed - Property, Plant & Equipment"},"Capitalized interest costs allocated to construction projects are reviewed on a periodic basis. Unusual items are investigated and resolved on a timely basis.\r\n","Property, Plant & Equipment ","Acquisitions & capital projects","Property, plant and equipment","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1221,"A one-for-one check of exercise details is performed ",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1221 A one-for-one check of exercise details is performed "},"A one-for-one check is performed after updating of the Share-based compensation system for the exercise of awards, to ensure that updates/changes were appropriately made.  Differences are investigated and resolved on a timely basis. ","Share-based Compensation Awards","Exercises & modifications","Share-based compensation expense","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","E/O","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1222,"Manual comparison of items on a list of recurring reporting package adjustments to adjustments recorded\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1222 Manual comparison of items on a list of recurring reporting package adjustments to adjustments recorded\r\n"},"A list of standard recurring adjustments required to finalize the reporting package is maintained and compared against the adjustments recorded each period.  Differences are investigated and resolved on a timely basis.","Period-end Financial Reporting","Business unit reporting package","Consolidation","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1223,"Access rights are reviewed by management - Capital & Equity",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1223 Access rights are reviewed by management - Capital & Equity"},"Management reviews access rights periodically to ensure individual access rights are commensurate with job responsibilities.  Exceptions noted are investigated and resolved on a timely basis.","Capital & Equity","Process-wide considerations - Capital & Equity","Share capital and other equity accounts","Transaction Level","Manual","Restricted Access","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1224,"Interest expense sub-ledger is reconciled to the general ledger",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1224 Interest expense sub-ledger is reconciled to the general ledger"},"Interest expense sub-ledgers are reconciled to the general ledger on a periodic basis.  Reconciling items are investigated and resolved in a timely basis.","Financing","Adjustments & period-end close - Financing","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1225,"Changes processed to the Operating System/Network are periodically monitored for appropriateness",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1225 Changes processed to the Operating System/Network are periodically monitored for appropriateness"},"A manual comparison is performed between all operating system/network changes promoted to the production environment to the appropriate approvals. Differences are investigated and resolved on a timely basis.\r\n","Information Technology General Controls","Changes to operating system/network","Program changes","ITGC","IT Dependent Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1226,"Cheque numbers are reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1226 Cheque numbers are reviewed"},"Cheques are sequentially numbered. Cheque runs are reviewed for any inaccurate, spoiled or illegible cheques.  Missing cheque numbers are investigated and resolved on a timely basis.","Purchasing & Payables","Payments","Accounts payable\nOperating expenses","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1227,"Management reviews and approves the allowance reserve",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1227 Management reviews and approves the allowance reserve"},"Management reviews and approves the allowance reserve according to the company's allowance estimation policy.  The Company's allowance estimation methods (e.g. review of historical trends) are assessed for reasonableness on a periodic basis.","Revenue & Receivables","Bad debts","Allowance for doubtful accounts","Transaction Level","Manual","Validity, Accuracy","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1228,"Internally developed intangible costs are reviewed by personnel with requisite knowledge",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1228 Internally developed intangible costs are reviewed by personnel with requisite knowledge"},"Reports displaying all costs (e.g., labor, interest, etc.) related to a internally developed intangible are reviewed on a periodic basis by personnel with requisite knowledge (e.g. project managers, engineers, accountants, etc). Variances from expectations (e.g. capital budget) and unusual items are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Initial cost basis","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","E/O","C","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1229,"Segregation of duties - Payroll\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1229 Segregation of duties - Payroll\r\n"},"Management has implemented policies and procedures related to the objective of appropriately segregating duties for the Payroll business process. Management considers the following: \n- Payroll processing function is segregated from time approval function \n- Time recording function is segregated from time approval function \n- Authorization of manual payroll payments is segregated from the recording function \n- Payroll bank account reconciliation function is segregated from the payroll processing function \n- Authorization of master data changes is segregated from processing of master data changes \n- Personnel processing transactions are segregated from personnel performing a control over the transactions","Payroll ","Process-wide considerations - Payroll","Salaries/payroll expense","Transaction Level","IT Dependent Manual","Restricted Access","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1230,"Management reviews and approves rebates allowance",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1230 Management reviews and approves rebates allowance"},"Management reviews and approves the sales incentive reserve (rebates, discounts, price guarantees, etc.) according to the company's sales incentive estimation policy. The Company's sales incentive estimation methods (e.g. review of historical trends) are assessed for reasonableness on a periodic basis.","Revenue & Receivables","Customer returns, discounts & allowances","Customer returns, discounts and allowances","Transaction Level","Manual","Validity, Accuracy","","","V","","","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1231,"Comparison of items on a list of period-end recurring entries to entries recorded - Property, plant & equipment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1231 Comparison of items on a list of period-end recurring entries to entries recorded - Property, plant & equipment"},"A list of standard period end recurring journal entries is maintained and compared against entries recorded each period.  Differences are investigated and resolved on a timely basis.\r\n","Property, Plant & Equipment ","Adjustments & period-end close - Property, Plant & Equipment","Property, plant and equipment\nDepreciation expense","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1232,"Management reviews forecasts of exposures and documentation of risk management objectives",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1232 Management reviews forecasts of exposures and documentation of risk management objectives"},"Management reviews forecasts of financial exposures (e.g., changes in fair value, variability in cash flows, changes in exchange rates) and documentation of risk management objectives on a periodic basis. Exceptions are investigated and resolved on a timely basis.","Financial Instruments","Derivative transactions","Other assets or liabilities - Financial instruments","Direct ELC","Manual","N/A","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1233,"Comparison of items on a list of period-end recurring entries to entries recorded - Financing",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1233 Comparison of items on a list of period-end recurring entries to entries recorded - Financing"},"A list of standard period end recurring journal entries is maintained and compared against entries recorded each period.  Differences are investigated and resolved on a timely basis.","Financing","Adjustments & period-end close - Financing","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1234,"Manual approval of prices granted outside normal levels",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1234 Manual approval of prices granted outside normal levels"},"Sales order prices are manually populated based on the authorized price master.  Prices granted outside those specified in the price master must be approved.","Revenue & Receivables","Order processing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1235,"Amounts in the financial statements are cross-referenced",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1235 Amounts in the financial statements are cross-referenced"},"All amounts in the financial statements are cross-referenced (e.g. footnote balances reconciled to financial statements, etc.). All differences are investigated and resolved on a timely basis.","Period-end Financial Reporting","Financial statement presentation & disclosures","Financial statement preparation and disclosures","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1236,"Management reviews impairment testing for reasonableness - Intangible Assets",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1236 Management reviews impairment testing for reasonableness - Intangible Assets"},"Management reviews and approves intangible asset impairment testing and ensures the calculation was performed in accordance with company policy. Unusual items are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Valuation & impairment","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets","Transaction Level","Manual","Validity, Accuracy, Completeness","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1237,"A list of expected submissions for related party transactions is maintained and compared to actual information received for completeness",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1237 A list of expected submissions for related party transactions is maintained and compared to actual information received for completeness"},"The list of key personnel who are expected to submit related party transactions is maintained and compared against the personnel who have submitted related party transactions during the period. Personnel who have not submitted related party transactions are investigated and resolved on a timely basis.","Period-end Financial Reporting","Financial statement presentation & disclosures","Financial statement preparation and disclosures","Transaction Level","Manual","Completeness","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1238,"Spreadsheets - Payroll\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1238 Spreadsheets - Payroll\r\n"},"Modifications to spreadsheets or other end-user computing (EUC) tools are controlled and access is restricted to properly authorized individuals.\r\n","Payroll ","Process-wide considerations - Payroll","Salaries/payroll expense","Transaction Level","IT Dependent Manual","Restricted Access, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1239,"Access rights are reviewed by management - Financial Instruments",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1239 Access rights are reviewed by management - Financial Instruments"},"Management reviews access rights periodically to ensure individual access rights are commensurate with job responsibilities.  Exceptions noted are investigated and resolved on a timely basis.","Financial Instruments","Process-wide considerations - Financial Instruments","Other assets or liabilities - Financial instruments","Transaction Level","Manual","Restricted Access","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1240,"Management reviews transfers between  investment classifications",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1240 Management reviews transfers between  investment classifications"},"Management reviews transfers between  investment classifications (i.e., held for trading, available-for-sale, held-to-maturity) for proper accounting treatment.  Unusual items are investigated and resolved.","Treasury - Cash & Investments","Valuation - Treasury","Investments in debt and equity securities","Transaction Level","Manual","Accuracy","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1241,"Work order reports are reviewed by personnel with requisite knowledge\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1241 Work order reports are reviewed by personnel with requisite knowledge\r\n"},"Work order reports displaying all costs (e.g. materials, labor, interest, etc.) related to a project are reviewed on a periodic basis by personnel with requisite knowledge (e.g. project managers, engineers, accountants, etc). Cost overruns or variances from expectations (e.g. capital budget) and unusual items are investigated and resolved on a timely basis.","Property, Plant & Equipment ","Acquisitions & capital projects","Property, plant and equipment","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1242,"Rollforward of intangible assets & goodwill",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1242 Rollforward of intangible assets & goodwill"},"A roll-forward of intangible assets & goodwill is performed incorporating opening balance, current period additions, current period disposals/retirements, current period amortization, current period impairments, adjustments and ending balance. The roll-forward is reconciled to source documents and the general ledger and all differences are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Adjustments & period-end close - Intangible Assets & Goodwill","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets\nAmortization expense","Transaction Level","Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1243,"Report of changes to intangible asset useful life is reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1243 Report of changes to intangible asset useful life is reviewed"},"The system generated exception report indicating changes to amortization rates and methods is investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Amortization","Intangible assets subject to amortization\nAmortization expense","Transaction Level","IT Dependent Manual","Accuracy","A","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1244,"Manual comparison of quantity  received and external shipping document",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1244 Manual comparison of quantity  received and external shipping document"},"A manual comparison is performed between the actual quantity received and the quantity per the external shipping document and differences are investigated and resolved on a timely basis.","Production & Inventory","Receiving","Inventory","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1245,"Original supplier invoices are matched to payment vouchers to prevent duplicate payment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1245 Original supplier invoices are matched to payment vouchers to prevent duplicate payment"},"Cheque preparer uses the original supplier invoices to prepare cheques. Original supplier invoices are compared with and attached to payment vouchers for approval. Differences are investigated and resolved on a timely basis.","Purchasing & Payables","Payments","Accounts payable\nOperating expenses","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1246,"Management reviews pension plan investment activity to ensure compliance with pension plan investment policies",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1246 Management reviews pension plan investment activity to ensure compliance with pension plan investment policies"},"Management reviews pension plan investment activity to ensure compliance with pension plan investment policies and strategy. Differences from policy are investigated and resolved on a timely basis.","Benefits","Pension assets management","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Validity, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1247,"Comparison of items on a list of period-end recurring entries to entries recorded - Production & Inventory",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1247 Comparison of items on a list of period-end recurring entries to entries recorded - Production & Inventory"},"A list of standard period end recurring entries is maintained and compared against entries recoded each period.  Differences are investigated and resolved on a timely basis.","Production & Inventory","Adjustments & period-end close - Production & Inventory","Inventory\nCost of sales","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1248,"Option exercise request forms are reviewed prior to processing",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1248 Option exercise request forms are reviewed prior to processing"},"All details on the option exercise request form are reviewed prior to an option being exercised. This should include verification that there is no attempted exercise of unvested options or exercises during blackout periods. Differences are investigated and resolved on a timely basis.","Share-based Compensation Awards","Exercises & modifications","Share-based compensation expense","Transaction Level","Manual","Validity, Accuracy","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1249,"Depreciation expense is compared against budget\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1249 Depreciation expense is compared against budget\r\n"},"Management reviews periodic reports, with comparisons to budgets or other data for reasonableness of depreciation charges by category of asset, location or segment of business. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Property, Plant & Equipment ","Depreciation","Property, plant and equipment\nDepreciation expense","Direct ELC","IT Dependent Manual","N/A","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1250,"Comparison of standard cost changes to approved source documentation",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1250 Comparison of standard cost changes to approved source documentation"},"New standard costs, changes to existing standard costs, and other master file information are approved in writing, prior to input, by an appropriate official. All changes to standard costing master file are compared to approved source documents (e.g. standard cost calculation). Differences are investigated and resolved on a timely basis.","Production & Inventory","Production & costing","Inventory\nCost of sales","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1251,"Cash receipts matched to deposits",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1251 Cash receipts matched to deposits"},"Total cash deposits are matched to cash receipts. Unmatched cash receipts are reported and investigated on a timely basis.","Revenue & Receivables","Cash receipts","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","Manual","Accuracy, Completeness","","","","E/O","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1252,"Review of interim income tax provision",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1252 Review of interim income tax provision"},"Management reviews the interim income tax provision for completeness and accuracy. Management's review considers the following: \n- Valuation of deferred tax assets \n- Estimated annual effective tax rate \n- Ordinary income/loss (year-to-date and anticipated) \n- Implication of multiple tax jurisdictions \n- Discrete items. \nExceptions are investigated and resolved on a timely basis.","Taxes","Income tax provision","Current and deferred income taxes\nIncome tax expense","Direct ELC","Manual","N/A","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1253,"Manual approval of purchase order costs outside those specified in the approved master file",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1253 Manual approval of purchase order costs outside those specified in the approved master file"},"Purchase order prices are manually populated based on the approved master file.  Prices granted outside those specified in the approved master file must be approved.","Purchasing & Payables","Ordering","Accounts payable\nOperating expenses","Transaction Level","Manual","Validity, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1254,"System appropriately applies the foreign exchange rate to purchasing & payable transactions",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1254 System appropriately applies the foreign exchange rate to purchasing & payable transactions"},"The system applies the foreign exchange rate to the transactions denominated in a foreign currency from the foreign exchange master file.","Purchasing & Payables","Process-wide considerations - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Automated","Accuracy","A","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1255,"Sub-ledgers are reconciled to the general ledger - Payroll\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1255 Sub-ledgers are reconciled to the general ledger - Payroll\r\n"},"Payroll sub-ledgers (e.g. payroll register) are reconciled to the general ledger on a periodic basis.  Reconciling items are investigated and resolved in a timely basis.\r\n","Payroll ","Adjustments & period-end close - Payroll","Salaries/payroll expense","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1256,"New accounts are approved by management",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1256 New accounts are approved by management"},"Investment accounts are reviewed and approved by the appropriate level of management prior to opening of an account.","Treasury - Cash & Investments","Investment transactions","Investments in debt and equity securities","Transaction Level","Manual","Validity","","","","","","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1257,"Comparison between a list of debts extinguished and entries recorded",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1257 Comparison between a list of debts extinguished and entries recorded"},"A list of debts extinguished and their related gains/losses in the period is maintained and compared against the accounting entries (e.g., removed as a liability, no further interest or principal payments is being recorded, etc.). Differences are investigated and resolved on a timely basis.","Financing","Debt management","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Manual","Accuracy, Completeness","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1258,"Management reviews liability awards for remeasurement",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1258 Management reviews liability awards for remeasurement"},"Management reviews awards that are classified as liabilities to ensure that they are remeasured to fair value each reporting period.  Unusual items are investigated and resolved on a timely basis. ","Share-based Compensation Awards","Adjustments & period-end close - Share-based Compensation","Share-based compensation expense","Transaction Level","Manual","Accuracy","A","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1259,"Management compares pension plan terms in the actuarial report to approved pension plan",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1259 Management compares pension plan terms in the actuarial report to approved pension plan"},"Management compares the pension plan terms (e.g. eligibility, compensation, vesting date) in the actuarial report to approved pension plan agreements. Differences are investigated and resolved on a timely basis. ","Benefits","Pension & OPEB expense","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1260,"Standing data change controls - Taxes",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1260 Standing data change controls - Taxes"},"Modifications to the standing data file(s) are reviewed for completeness, accuracy and authorization by an appropriate level of management. Consider the following: \n- Account mapping master file \n- Indirect tax rate master file \n- Income tax rate master file \n- Legal entity structure \n- Vendor master file","Taxes","Process-wide considerations - Taxes","Current and deferred income taxes\nIncome tax expense","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1261,"Management periodically reviews the forfeiture-rate assumption",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1261 Management periodically reviews the forfeiture-rate assumption"},"Management reviews and approves the forfeiture-rate assumption to ensure that it properly reflects the best estimate of the awards that will not vest. The company also considers any events that could potentially have an impact on the assumption, including actual forfeitures. Unusual items are investigated and resolved on a timely basis.","Share-based Compensation Awards","Adjustments & period-end close - Share-based Compensation","Share-based compensation expense","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1262,"Segregation of duties - Purchasing & Payables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1262 Segregation of duties - Purchasing & Payables"},"Management has implemented policies and procedures related to the objective of appropriately segregating duties for the Purchasing & Payables business process. Management considers the following: \r\n- Payment approval function is segregated from the payment processing","Purchasing & Payables","Process-wide considerations - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","IT Dependent Manual","Restricted Access","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1263,"Manual review of invoices received subsequent to period end to ensure proper cut-off",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1263 Manual review of invoices received subsequent to period end to ensure proper cut-off"},"A manual review is performed of invoices received subsequent to the period end date to ensure they are recorded in the correct accounting period.  Differences are investigated and resolved on a timely basis.","Purchasing & Payables","Adjustments & period-end close - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Manual","Accuracy, Completeness","","","","","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1264,"Management reviews all new plans or plan amendments for accounting implications",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1264 Management reviews all new plans or plan amendments for accounting implications"},"Management reviews all new plans or plan amendments to ensure that accounting implications are properly considered and addressed by the company (e.g., stock options, restricted stock, stock appreciation rights and employee stock purchase plans).","Share-based Compensation Awards","Pricing model","Share-based compensation expense","Transaction Level","Manual","Validity, Accuracy","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1265,"Manual reconciliation of total cash receipts to the total cash receipts applied",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1265 Manual reconciliation of total cash receipts to the total cash receipts applied"},"Total cash receipts (in lockbox, mailroom, wire transfer, etc.) are reconciled to the total cash receipts applied.  Differences are investigated and resolved on a timely basis.","Revenue & Receivables","Cash receipts","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","Manual","Completeness","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1266,"System prevents negative inventory balances",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1266 System prevents negative inventory balances"},"The system is configured to prevent negative inventory balances.","Production & Inventory","Shipping","Inventory\nCost of sales","Transaction Level","Automated","Accuracy, Completeness","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1267,"Management reviews the options pricing model ",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1267 Management reviews the options pricing model "},"Management reviews and approves the option pricing model and related valuation methods (e.g., Black-Scholes, Binomial, Lattice) utilized.","Share-based Compensation Awards","Pricing model","Share-based compensation expense","Transaction Level","Manual","Validity, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1268,"Account analysis of details and adjustments - Period-end Financial Reporting",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1268 Account analysis of details and adjustments - Period-end Financial Reporting"},"An account analysis is performed on a periodic basis by personnel with requisite knowledge; review includes analysis of account details and adjustments recorded during the period. Unusual and/or missing items are investigated and resolved on a timely basis.","Period-end Financial Reporting","Adjustments & period-end close - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Direct ELC","IT Dependent Manual","N/A","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1269,"Approval of treasury stock repurchase",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1269 Approval of treasury stock repurchase"},"Treasury stock repurchases must be approved by appropriate authorities (i.e. board of directors, partners, members, etc.) prior to repurchase.","Capital & Equity","Equity transactions","Share capital and other equity accounts","Transaction Level","Manual","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1270,"Reconciliation of dividend general ledger accounts and board minutes",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1270 Reconciliation of dividend general ledger accounts and board minutes"},"Dividend transactions recorded in the general ledger are reconciled to the dividends declared per the board minutes on a periodic basis.  Unusual items and differences are investigated and resolved on a timely basis.","Capital & Equity","Adjustments & period-end close - Capital & Equity","Share capital and other equity accounts","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","","C","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1271,"Access rights are reviewed by management - Production & Inventory",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1271 Access rights are reviewed by management - Production & Inventory"},"Management reviews access rights periodically to ensure individual access rights are commensurate with job responsibilities.  Exceptions noted are investigated and resolved on a timely basis.","Production & Inventory","Process-wide considerations - Production & Inventory","Inventory\nCost of sales","Transaction Level","Manual","Restricted Access","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1272,"Review of fully depreciated assets\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1272 Review of fully depreciated assets\r\n"},"The Property, plant & equipment sub-ledger is reviewed to identify fully depreciated assets. Fully depreciated assets are investigated to determine the appropriateness of the Company's depreciation policy.","Property, Plant & Equipment ","Adjustments & period-end close - Property, Plant & Equipment","Property, plant and equipment\nDepreciation expense","Direct ELC","IT Dependent Manual","N/A","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1273,"Accounting policies for significant transactions are reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1273 Accounting policies for significant transactions are reviewed"},"Accounting policies for significant transactions are periodically reviewed to ensure changes in circumstances are appropriately reflected in the recorded entries.  Accounting policy is updated as necessary.","Period-end Financial Reporting","Process-wide considerations - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Direct ELC","Manual","N/A","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1274,"Standing data change controls - Intangible Assets & Goodwill",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1274 Standing data change controls - Intangible Assets & Goodwill"},"Modifications to the standing data file(s) are reviewed for completeness, accuracy and authorization by an appropriate level of management. Consider the following:\r\n- Account mapping master data file \r\n- Intangible asset master data file","Intangible Assets & Goodwill","Process-wide considerations - Intangible Assets & Goodwill","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets\nAmortization expense","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1275,"Expected benefit payments are compared to actual benefit payments",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1275 Expected benefit payments are compared to actual benefit payments"},"Expected benefit payments (by lump sum payments per participant, annuity payments per participant, etc.) are compared to actual benefit payments. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Benefits","Adjustments & period-end close - Benefits","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1276,"Analysis of the inventory sub-ledger to assess the reasonableness of the inventory reserve",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1276 Analysis of the inventory sub-ledger to assess the reasonableness of the inventory reserve"},"A review of the inventory sub-ledger is performed to identify slow moving and excess/obsolete inventory; such items are compared to the established inventory reserve.  Differences are investigated and resolved on a timely basis.","Production & Inventory","Adjustments & period-end close - Production & Inventory","Inventory\nCost of sales","Transaction Level","IT Dependent Manual","Accuracy, Completeness","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1277,"Manual review of the goods received not invoiced account is performed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1277 Manual review of the goods received not invoiced account is performed"},"A review of the goods received not invoiced report is performed at period end by personnel with requisite knowledge; review includes analysis of account details and adjustments recorded during the period. The review covers unusual and/or all aged goods received not invoiced.","Purchasing & Payables","Adjustments & period-end close - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","IT Dependent Manual","Validity, Completeness","","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1278,"Super-user/administrative operating system/network transactions or activities and sensitive generic IDs are monitored",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1278 Super-user/administrative operating system/network transactions or activities and sensitive generic IDs are monitored"},"High-risk/powerful (e.g., super-user, etc.) operating system/network transactions or activities and sensitive generic IDs are monitored in accordance with the company's working practices/policies. Unexpected items are investigated and resolved on a timely basis.","Information Technology General Controls","Operating system/Network access","Access to programs and data","ITGC","IT Dependent Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1279,"Management reviews the qualifications and experience of third-party valuation experts - Goodwill",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1279 Management reviews the qualifications and experience of third-party valuation experts - Goodwill"},"Where third-party valuation experts are utilized, management reviews the qualifications and experience of the expert (e.g., independent appraisers) on a periodic basis. Management's review includes an examination of relevant certifications, industry experience, etc. Missing qualifications are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Valuation & impairment","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets","Transaction Level","Manual","Validity","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1280,"Appropriate rebate allowances are configured in the system to create rebate accruals",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1280 Appropriate rebate allowances are configured in the system to create rebate accruals"},"Appropriate rebate allowances are configured in the system to create rebate accruals based on the agreements with customers.","Revenue & Receivables","Customer returns, discounts & allowances","Customer returns, discounts and allowances","Transaction Level","Automated","Accuracy","A","","V","","","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1281,"Management has a policy and procedure to ensure terms of grants are communicated to employees",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1281 Management has a policy and procedure to ensure terms of grants are communicated to employees"},"Management has a policy and procedure in place to ensure that specific terms of grants are communicated to employees within a pre-determined period of time (e.g., one week) from approval by the board of directors.","Share-based Compensation Awards","Grants & assumptions","Share-based compensation expense","Transaction Level","Manual","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1282,"Comparison of quantities per the credit memo, return receipt and authorization document",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1282 Comparison of quantities per the credit memo, return receipt and authorization document"},"A three way match is performed by comparing the quantities on the credit memo, the sales return receipt documents, and the sales return authorization document.  Differences are investigated and resolved on a timely basis.","Revenue & Receivables","Customer returns, discounts & allowances","Customer returns, discounts and allowances","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1283,"List of standard consolidation activities\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1283 List of standard consolidation activities\r\n"},"A list of standard consolidation activities (e.g. closing schedule, roles & responsibilities, coordination meetings, etc.) required is maintained and completed prior to consolidation.","Period-end Financial Reporting","Consolidation","Consolidation","Transaction Level","Manual","Completeness","","P&D","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1284,"Review and approval of general ledger reconciliations - Financial Instruments",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1284 Review and approval of general ledger reconciliations - Financial Instruments"},"The derivative register (inventory of derivatives) is reconciled to all counterparty (e.g. bank) statements on a period-end basis. A reconciliation addresses details such as: underlying, notional amount, payment provision, market value, etc. Differences are investigated and resolved on a timely basis.","Financial Instruments","Derivative transactions","Other assets or liabilities - Financial instruments","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1285,"Manual review and approval of the interest expense reconciliation",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1285 Manual review and approval of the interest expense reconciliation"},"Interest expense general ledger account reconciliations are reviewed and approved by an appropriate level of management on a periodic basis.","Financing","Adjustments & period-end close - Financing","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1286,"Manual comparison between disclosure checklists and disclosures\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1286 Manual comparison between disclosure checklists and disclosures\r\n"},"A manual comparison is performed between the checklist of items to be disclosed and the financial statements and disclosure items to ensure completeness. Differences are investigated and resolved on a timely basis.","Period-end Financial Reporting","Financial statement presentation & disclosures","Financial statement preparation and disclosures","Transaction Level","Manual","Completeness","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1287,"Manual comparison of items on a list of recurring consolidation adjustments to adjustments recorded",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1287 Manual comparison of items on a list of recurring consolidation adjustments to adjustments recorded"},"A list of standard recurring consolidation adjustments is maintained and compared against the adjustments recorded each period.  Differences are investigated and resolved on a timely basis.","Period-end Financial Reporting","Consolidation","Consolidation","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1288,"Adjustments are approved - Capital & Equity",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1288 Adjustments are approved - Capital & Equity"},"All adjustments must be reviewed and approved by management prior to period end close. Management's review includes an examination of source documentation.","Capital & Equity","Adjustments & period-end close - Capital & Equity","Share capital and other equity accounts","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1289,"Approval of treasury stock retirement",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1289 Approval of treasury stock retirement"},"Treasury stock retirements must be approved by appropriate authorities (i.e. board of directors, partners, members, etc.) prior to retirement.","Capital & Equity","Equity transactions","Share capital and other equity accounts","Transaction Level","Manual","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1290,"List of standard reporting package activities\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1290 List of standard reporting package activities\r\n"},"A list of standard reporting package activities (e.g. closing schedule, roles & responsibilities, coordination meetings, etc.) required to prepare the reporting package is maintained and completed prior to issuance of the reporting package.","Period-end Financial Reporting","Business unit reporting package","Consolidation","Transaction Level","Manual","Completeness","","P&D","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1291,"Discounts and allowances are approved ",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1291 Discounts and allowances are approved "},"The system requires management approval of discounts and allowances in excess of predefined limits.","Revenue & Receivables","Customer returns, discounts & allowances","Customer returns, discounts and allowances","Transaction Level","Automated","Validity, Accuracy","A","","","","","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1292,"System calculates debt related entries",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1292 System calculates debt related entries"},"The system calculates and posts debt related entries (e.g., outstanding principal balance, interest expense, etc.) based on debt inputs entered into the system and programmed procedures.","Financing","Debt management","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1293,"Intercompany transactions are posted appropriately",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1293 Intercompany transactions are posted appropriately"},"Appropriate accounts are configured for the system to post intercompany transactions.  These transactions are monitored and differences are investigated and resolved on a timely basis.","Period-end Financial Reporting","Adjustments & period-end close - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1294,"Access rights are reviewed by management - Payroll\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1294 Access rights are reviewed by management - Payroll\r\n"},"Management reviews access rights periodically to ensure individual access rights are commensurate with job responsibilities.  Exceptions noted are investigated and resolved on a timely basis.","Payroll ","Process-wide considerations - Payroll","Salaries/payroll expense","Transaction Level","Manual","Restricted Access","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1295,"Comparison of goods packed to shipping document\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1295 Comparison of goods packed to shipping document\r\n"},"Goods packed are compared to shipping documents (e.g. packing list, bill of lading, etc.) and approved sales order. Differences are investigated and resolved prior to shipment.","Production & Inventory","Shipping","Inventory\nCost of sales","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1296,"System generated reports indicating invoice pricing/discounts overrides are reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1296 System generated reports indicating invoice pricing/discounts overrides are reviewed"},"The system generated reports indicating invoice pricing/discounts overrides are reviewed on a periodic basis.  Unusual items are investigated and resolved on a timely basis.","Revenue & Receivables","Invoicing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1297,"Review and analysis of participant data provided to actuary",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1297 Review and analysis of participant data provided to actuary"},"An analysis of participant data is performed by personnel with requisite knowledge, prior to submission to the actuary. Review includes analysis of participant data for accuracy, completeness, and eligibility according to the approved benefit plan. Unusual and/or missing items are investigated and resolved on a timely basis.","Benefits","Pension & OPEB expense","Other liabilities - Pension, post-employment and other benefits","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1298,"Terminated operating system/network user access rights are removed on a timely basis",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1298 Terminated operating system/network user access rights are removed on a timely basis"},"User access rights to the operating system/network are removed for terminated employees on a timely basis.","Information Technology General Controls","Operating system/Network access","Access to programs and data","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1299,"Comparison between adjustments posted and source documents - Treasury",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1299 Comparison between adjustments posted and source documents - Treasury"},"A comparison is performed between adjustments posted to the account and approved source documents.  Differences are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Adjustments & period-end close - Treasury","Cash and cash equivalents\nInvestments in debt and equity securities\nInvestment income","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1300,"Manual review of information obtained from reporting units to ensure completeness",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1300 Manual review of information obtained from reporting units to ensure completeness"},"Reporting units/departments must communicate all information required to prepare the financial statements and disclosure items to the corporate finance department in accordance with the company's policy (e.g. certification, email, etc). A review of the information is performed to ensure completeness. Missing or incomplete information is investigated and resolved on a timely basis.","Period-end Financial Reporting","Financial statement presentation & disclosures","Financial statement preparation and disclosures","Transaction Level","Manual","Completeness","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1301,"Standing data change controls - Financing",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1301 Standing data change controls - Financing"},"Modifications to the standing data file(s) are reviewed for completeness, accuracy and authorization by an appropriate level of management. Consider the following: \n- Account mapping master file \n- Debt master file (e.g., debt issuances, payments, extinguishments, etc.)","Financing","Process-wide considerations - Financing","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1302,"Capitalized interest calculation is reviewed - Financing",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1302 Capitalized interest calculation is reviewed - Financing"},"Capitalized interest costs allocated to construction projects are reviewed on a periodic basis. Unusual items are investigated and resolved on a timely basis.","Financing","Adjustments & period-end close - Financing","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1303,"Review and approval of general ledger reconciliations - Revenue & Receivables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1303 Review and approval of general ledger reconciliations - Revenue & Receivables"},"Revenue & Receivable general ledger account reconciliations are reviewed and approved by an appropriate level of management on a periodic basis.","Revenue & Receivables","Adjustments & period-end close - Revenue & Receivables","Accounts receivable\nAllowance for doubtful accounts\nCustomer returns, discounts and allowances\nDeferred and unearned revenue\nGross revenue","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1304,"Account analysis of details and adjustments - Share-based Compensation Awards",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1304 Account analysis of details and adjustments - Share-based Compensation Awards"},"An account analysis is performed on a periodic basis by personnel with requisite knowledge; review includes analysis of account details and adjustments recorded during the period. Unusual and/or missing items are investigated and resolved on a timely basis.","Share-based Compensation Awards","Adjustments & period-end close - Share-based Compensation","Share-based compensation expense","Direct ELC","IT Dependent Manual","N/A","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1305,"Production labor costs are reviewed for completeness and accuracy",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1305 Production labor costs are reviewed for completeness and accuracy"},"Direct and indirect labor costs allocated to inventory are reviewed for reasonableness (e.g. review of inventoriable costs, amount allocated, etc.) on a periodic basis. Unusual items are investigated and resolved on a timely basis.","Production & Inventory","Production & costing","Inventory\nCost of sales","Direct ELC","Manual","N/A","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1306,"Exception report of invoices billed not shipped is reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1306 Exception report of invoices billed not shipped is reviewed"},"The system generated exception report indicating invoices billed not shipped is investigated and resolved on a timely basis.","Revenue & Receivables","Invoicing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","IT Dependent Manual","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1307,"Sub-ledgers are reconciled to the general ledger - Treasury",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1307 Sub-ledgers are reconciled to the general ledger - Treasury"},"Treasury sub-ledgers are reconciled to the general ledger on a periodic basis.  Reconciling items are investigated and resolved in a timely basis.","Treasury - Cash & Investments","Adjustments & period-end close - Treasury","Cash and cash equivalents\nInvestments in debt and equity securities\nInvestment income","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1308,"Roll-forward of debt is reconciled to the general ledger and source documents",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1308 Roll-forward of debt is reconciled to the general ledger and source documents"},"A roll-forward of the debt is performed incorporating opening balance, current period proceeds, debt payments, adjustments and ending balance. The roll-forward is reconciled to source documents (e.g. debt statements, payment, etc.) and the general ledger and all differences are investigated and resolved on a timely basis.","Financing","Adjustments & period-end close - Financing","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1309,"Adjustments are approved - Intangible Assets & Goodwill",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1309 Adjustments are approved - Intangible Assets & Goodwill"},"All adjustments must be reviewed and approved by management prior to period end close. Management’s review includes an examination of source documentation. ","Intangible Assets & Goodwill","Adjustments & period-end close - Intangible Assets & Goodwill","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets\nAmortization expense","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1310,"Sub-ledgers are reconciled to the general ledger - Financial Instruments",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1310 Sub-ledgers are reconciled to the general ledger - Financial Instruments"},"Financial instrument sub-ledgers are reconciled to the general ledger on a periodic basis.  Reconciling items are investigated and resolved in a timely basis.","Financial Instruments","Adjustments & period-end close - Financial Instruments","Other assets or liabilities - Financial instruments","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1311,"Manual review and approval of the financial statements and disclosures by non-finance department individuals",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1311 Manual review and approval of the financial statements and disclosures by non-finance department individuals"},"Financial statements and disclosure items are reviewed and approved by individuals independent of the finance department (e.g. disclosure committee, audit committee, legal department, etc.). Unusual items are investigated and resolved on a timely basis.","Period-end Financial Reporting","Financial statement presentation & disclosures","Financial statement preparation and disclosures","Transaction Level","Manual","Validity, Accuracy, Completeness","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1312,"Management review of third-party investment data",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1312 Management review of third-party investment data"},"Management reviews and assesses the reasonableness of third-party valuations on a periodic basis.  Unusual items are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Valuation - Treasury","Investments in debt and equity securities","Transaction Level","Manual","Accuracy","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1313,"Development, testing and production environments are segregated for changes to application configurations",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1313 Development, testing and production environments are segregated for changes to application configurations"},"Management has established separate environments for development, test and production.  Only properly segregated personnel can migrate changes between environments.","Information Technology General Controls","Changes to application configurations","Program changes","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1314,"Posting periods are appropriately configured",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1314 Posting periods are appropriately configured"},"Posting periods are appropriately setup so that the system only allows posting transactions to the current period.","Period-end Financial Reporting","Adjustments & period-end close - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Transaction Level","Automated","Accuracy, Completeness","","","","","","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1315,"Business performance reviews - Share-based Compensation Awards",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1315 Business performance reviews - Share-based Compensation Awards"},"Share-based compensation business performance reviews are performed on a periodic basis. Such reviews include budget-versus-actual, prior periods versus actual, etc. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Share-based Compensation Awards","Process-wide considerations - Share-based Compensation","Share-based compensation expense","Direct ELC","IT Dependent Manual","N/A","","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1316,"Manually prepared payroll registers are reviewed for mathematical accuracy\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1316 Manually prepared payroll registers are reviewed for mathematical accuracy\r\n"},"Manually prepared payroll registers are reviewed for mathematical accuracy prior to processing payment.\r\n","Payroll ","Payroll calculations","Salaries/payroll expense","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1317,"System posts production & inventory transactions based on a pre-defined account mapping",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1317 System posts production & inventory transactions based on a pre-defined account mapping"},"The system automatically posts production & inventory transactions based on a pre-defined account mapping.","Production & Inventory","Process-wide considerations - Production & Inventory","Inventory\nCost of sales","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1318,"One-for-one check of disposal details \r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1318 One-for-one check of disposal details \r\n"},"A one-for-one check between approved Property, plant & equipment disposal requests and fixed assets removed from the sub-ledger is performed. The check of removal from the Property, plant & equipment sub-ledger ensures related accumulated depreciation is removed and the respective gain/loss is recorded. Differences are investigated and resolved on a timely basis.","Property, Plant & Equipment ","Disposals & retirements","Property, plant and equipment","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1319,"System updates quantities based on movements during the production process",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1319 System updates quantities based on movements during the production process"},"The system updates quantities based upon movements during the production process.","Production & Inventory","Production & costing","Inventory\nCost of sales","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1320,"Adjustments are approved - Payroll\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1320 Adjustments are approved - Payroll\r\n"},"All adjustments must be reviewed and approved by management prior to period end close. Management’s review includes an examination of source documentation. \r\n","Payroll ","Adjustments & period-end close - Payroll","Salaries/payroll expense","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1321,"System posts property, plant & equipment transactions based on asset category",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1321 System posts property, plant & equipment transactions based on asset category"},"The system automatically posts Property, plant & equipment transactions (e.g. additions and depreciation) based on asset category assigned. A category must be identified which is mapped to the Property, plant & equipment sub-ledger based on a pre-defined account mapping.","Property, Plant & Equipment ","Depreciation","Property, plant and equipment\nDepreciation expense","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1322,"Related party transactions reported to the financial reporting department are investigated and resolved\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1322 Related party transactions reported to the financial reporting department are investigated and resolved\r\n"},"Related party transactions reported to the financial reporting department  are investigated and resolved (determining impact on the financial statements) on a timely basis.","Period-end Financial Reporting","Financial statement presentation & disclosures","Financial statement preparation and disclosures","Transaction Level","Manual","Validity, Accuracy","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1323,"New defined benefit plans and amendments are approved",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1323 New defined benefit plans and amendments are approved"},"New benefit plans or modifications are approved by the board of directors or appropriate parties.","Benefits","Pension & OPEB expense","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1324,"Comparison between adjustments posted and source documents - Share-based Compensation Awards",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1324 Comparison between adjustments posted and source documents - Share-based Compensation Awards"},"A comparison is performed between adjustments posted to the account and approved source documents.  Differences are investigated and resolved on a timely basis.","Share-based Compensation Awards","Adjustments & period-end close - Share-based Compensation","Share-based compensation expense","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1325,"Investments are reviewed for possible impairment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1325 Investments are reviewed for possible impairment"},"On a periodic basis, management assesses impairment indicators to determine whether events or changes in circumstances might have impacted the carrying value of significant investments such that it may not be recoverable and, therefore, at risk for impairment. Such indicators could include: \n- Significant deterioration in the earnings performance or credit rating \n- Significant adverse change in the regulatory, economic, technological environment, or general market condition of the investee \n- Significant concerns about the investee's ability to continue as a going concern. \nIndicators identified are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Valuation - Treasury","Investments in debt and equity securities","Transaction Level","Manual","Validity, Completeness","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1326,"Business performance reviews - Purchasing & Payables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1326 Business performance reviews - Purchasing & Payables"},"Purchasing and payables business performance reviews are performed on a periodic basis. Such reviews include budget versus actual, prior periods versus actual, A/P distribution reports, etc. Variances from expectation outside a predetermined threshold are investigated and resolved on a timely basis.","Purchasing & Payables","Process-wide considerations - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Direct ELC","IT Dependent Manual","N/A","","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1327,"System posts financing transactions based on a pre-defined account mapping",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1327 System posts financing transactions based on a pre-defined account mapping"},"The system automatically posts financing transactions based on a pre-defined account mapping.","Financing","Process-wide considerations - Financing","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1328,"Bank accounts are approved",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1328 Bank accounts are approved"},"Bank accounts can be opened or closed only by resolution of the board of directors or other authorized body or official.","Treasury - Cash & Investments","Banking & cash management","Cash and cash equivalents","Transaction Level","Manual","Restricted Access, Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1329,"Management reviews the input and consistency of assumptions",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1329 Management reviews the input and consistency of assumptions"},"Management reviews and approves the calculation of stock based compensation as determined by the model for each issuance. This review addresses the reasonableness and consistency of assumptions (e.g., term, price, risk-free rate, dividend yield, volatility) including consideration of awards with performance or market conditions. All changes in assumptions are agreed to documentation or support for the reason for the change in methodology. Unusual items are investigated and resolved on a timely basis.","Share-based Compensation Awards","Grants & assumptions","Share-based compensation expense","Transaction Level","Manual","Accuracy","A","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1330,"Comparison between adjustments posted and source documents - Intangible Assets & Goodwill",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1330 Comparison between adjustments posted and source documents - Intangible Assets & Goodwill"},"A comparison is performed between adjustments posted to the account and approved source documents.  Differences are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Adjustments & period-end close - Intangible Assets & Goodwill","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets\nAmortization expense","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1331,"Sub-ledgers are reconciled to the general ledger - Financing",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1331 Sub-ledgers are reconciled to the general ledger - Financing"},"Financing sub-ledgers are reconciled to the general ledger on a periodic basis.  Reconciling items are investigated and resolved on a timely basis.","Financing","Adjustments & period-end close - Financing","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1332,"Fair value disclosures are reviewed by management ",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1332 Fair value disclosures are reviewed by management "},"Fair value of debt calculation is reviewed and approved by management on a periodic basis. Management’s review includes an examination of source documentation. Issues are investigated and resolved on a timely basis.","Financing","Adjustments & period-end close - Financing","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Manual","Validity, Accuracy, Completeness","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1333,"Signatories are reviewed on a periodic basis",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1333 Signatories are reviewed on a periodic basis"},"Company obtains a listing of signatories from banking institutions and compares the list to Company records on a periodic basis. Differences are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Banking & cash management","Cash and cash equivalents","Transaction Level","Manual","Restricted Access, Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1334,"Consolidation is reviewed by independent personnel\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1334 Consolidation is reviewed by independent personnel\r\n"},"A review of the consolidation by an individual with requisite knowledge is performed. A review addresses the reasonableness of consolidated balances and the completeness/accuracy of consolidating adjustments. Unusual or missing items are investigated and resolved on a timely basis.","Period-end Financial Reporting","Consolidation","Consolidation","Direct ELC","IT Dependent Manual","N/A","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1335,"Access rights are reviewed by management - Share-based Compensation Awards",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1335 Access rights are reviewed by management - Share-based Compensation Awards"},"Management reviews access rights periodically to ensure individual access rights are commensurate with job responsibilities.  Exceptions noted are investigated and resolved on a timely basis.","Share-based Compensation Awards","Process-wide considerations - Share-based Compensation","Share-based compensation expense","Transaction Level","Manual","Restricted Access","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1336,"System is configured to validate lockbox cash receipts and match to customer accounts",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1336 System is configured to validate lockbox cash receipts and match to customer accounts"},"The system is configured to validate cash receipts from lockbox interfaces against predefined criteria and apply them to customer accounts based on matching customer name, customer number, invoice number, etc.  Invalid and unmatched cash receipts are investigated and resolved on a timely basis.","Revenue & Receivables","Cash receipts","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","Automated","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1337,"Changes processed to application configurations are periodically monitored for appropriateness",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1337 Changes processed to application configurations are periodically monitored for appropriateness"},"A manual comparison is performed between all application configuration changes promoted to the production environment to the appropriate approvals. Differences are investigated and resolved on a timely basis.","Information Technology General Controls","Changes to application configurations","Program changes","ITGC","IT Dependent Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1338,"Manual review of pension plan assumptions in the actuarial report",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1338 Manual review of pension plan assumptions in the actuarial report"},"Management reviews the assumptions (e.g., service cost assumptions, discount rates, expected rate of return on plan assets) used by the actuary in determining pension expense to ensure that all assumptions are appropriate and are consistent with company policy. Unusual items are investigated and resolved on a timely basis.","Benefits","Pension & OPEB expense","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1339,"Appropriate training is performed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1339 Appropriate training is performed"},"End users and system administrators are trained in how to properly use/maintain a new application.","Information Technology General Controls","Program development","Program development","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1340,"Exception report of aged purchase orders is reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1340 Exception report of aged purchase orders is reviewed"},"The open purchase orders report is reviewed on a periodic basis and all aged purchase orders are investigated and resolved on a timely basis.","Purchasing & Payables","Invoice processing","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","IT Dependent Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1341,"Review and approvals are required for disposals\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1341 Review and approvals are required for disposals\r\n"},"All disposals require review and approval from appropriate level of management prior to processing. \r\n","Property, Plant & Equipment ","Disposals & retirements","Property, plant and equipment","Transaction Level","Manual","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1342,"Manual review and approval of debt roll-forwards by management",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1342 Manual review and approval of debt roll-forwards by management"},"A roll-forward of debt is reviewed and approved by an appropriate level of management on a periodic basis.","Financing","Adjustments & period-end close - Financing","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1343,"Business performance reviews - Property, Plant & Equipment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1343 Business performance reviews - Property, Plant & Equipment"},"Property, plant & equipment business performance reviews are performed on a periodic basis. Such reviews include budget versus actual, prior periods versus actual, etc. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Property, Plant & Equipment ","Process-wide considerations - Property, Plant & Equipment","Property, plant and equipment\nDepreciation expense","Direct ELC","IT Dependent Manual","N/A","","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1344,"Management maintains and updates tax solution software",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1344 Management maintains and updates tax solution software"},"The tax solution software is reviewed to ensure that it is in accordance with current tax law and regulations (including GAAP). Exceptions are investigated and resolved on a timely basis.","Taxes","Income tax provision","Current and deferred income taxes\nIncome tax expense","Transaction Level","IT Dependent Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1345,"Manual three/two-way match for goods purchased/services",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1345 Manual three/two-way match for goods purchased/services"},"A manual three/two-way match is performed by comparing pertinent data (e.g. price, quantity, etc) among applicable documents, including the  purchase order, invoice and receiving document.  Differences exceeding a predetermined threshold are investigated.","Purchasing & Payables","Invoice processing","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1346,"Manual review of intercompany adjustments to ensure completeness and accuracy\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1346 Manual review of intercompany adjustments to ensure completeness and accuracy\r\n"},"Intercompany adjustments are reviewed for reasonableness of assumptions, mathematical accuracy, and completeness and accuracy of data inputs (e.g. source documents) in accordance with documented policies and procedures. Resulting adjustments are approved prior to posting.","Period-end Financial Reporting","Consolidation","Consolidation","Transaction Level","Manual","Validity, Accuracy","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1347,"Segregation of duties - Property, Plant & Equipment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1347 Segregation of duties - Property, Plant & Equipment"},"Management has implemented policies and procedures related to the objective of appropriately segregating duties for the Property, Plant & Equipment business process. Management considers the following: \r\n- Asset requisition function is segregated from approval \r\n- Disposal approval is segregated from recording \r\n- Disposal recording is segregated from personnel with custody of Property, plant & equipment \r\n- Authorization of master data changes is segregated from processing of master data changes \r\n- Personnel processing transactions are segregated from personnel performing a control over the transactions","Property, Plant & Equipment ","Process-wide considerations - Property, Plant & Equipment","Property, plant and equipment\nDepreciation expense","Transaction Level","IT Dependent Manual","Restricted Access","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1348,"Terminated database/data file user access rights are removed on a timely basis",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1348 Terminated database/data file user access rights are removed on a timely basis"},"User access rights to the database/data file are removed for terminated employees on a timely basis.","Information Technology General Controls","Database/Data file access","Access to programs and data","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1349,"Data is appropriately backed up and recoverable",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1349 Data is appropriately backed up and recoverable"},"Financially significant data is backed up on an appropriate basis and periodically tested for recoverability.","Information Technology General Controls","Computer operations","Computer operations","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1350,"Quantity receipt exception report is reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1350 Quantity receipt exception report is reviewed"},"The system generated exception report indicating differences between the quantities received and the quantities ordered is investigated and resolved on a timely basis.","Production & Inventory","Receiving","Inventory","Transaction Level","IT Dependent Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1351,"Comparison of the prices per the sales order to the price master",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1351 Comparison of the prices per the sales order to the price master"},"A manual comparison is performed between the  prices on the sales order and the authorized price master information.  Differences are investigated and resolved on a timely basis.","Revenue & Receivables","Order processing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1352,"Manual review and approval of cash receipt to cash applied reconciliations",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1352 Manual review and approval of cash receipt to cash applied reconciliations"},"Reconciliation of cash received to cash applied is reviewed and approved by an appropriate level of management on a periodic basis.","Revenue & Receivables","Cash receipts","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","Manual","Completeness","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1353,"Manual reconciliation of Custodian/Investment statements to Actuarial Report",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1353 Manual reconciliation of Custodian/Investment statements to Actuarial Report"},"Pension investment related information per the custodian/investment statements and actuarial reports are reconciled on a periodic basis.  Unusual items and differences are investigated and resolved on a timely basis.","Benefits","Adjustments & period-end close - Benefits","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1354,"System populates the invoice price based on approved pricing",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1354 System populates the invoice price based on approved pricing"},"The system populates the invoice price based on the price on an approved pricing source (e.g. sales order, price master file, etc.).","Revenue & Receivables","Invoicing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1355,"Spreadsheets - Capital & Equity ",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1355 Spreadsheets - Capital & Equity "},"Modifications to spreadsheets or other end-user computing (EUC) tools are controlled and access is restricted to properly authorized individuals.\r\n","Capital & Equity","Process-wide considerations - Capital & Equity","Share capital and other equity accounts","Transaction Level","IT Dependent Manual","Restricted Access, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1356,"Sub-ledgers are reconciled to the general ledger - Revenue & Receivables\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1356 Sub-ledgers are reconciled to the general ledger - Revenue & Receivables\r\n"},"Revenue & Receivable sub-ledgers are reconciled to the general ledger on a periodic basis.  Reconciling items are investigated and resolved on a timely basis.","Revenue & Receivables","Adjustments & period-end close - Revenue & Receivables","Accounts receivable\nAllowance for doubtful accounts\nCustomer returns, discounts and allowances\nDeferred and unearned revenue\nGross revenue","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1357,"Approved benefit contributions are reconciled to custodian/investment statements",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1357 Approved benefit contributions are reconciled to custodian/investment statements"},"Approved benefit contributions are reconciled to contributions per custodian/investment statements.  Differences are investigated and resolved on a timely basis.","Benefits","Adjustments & period-end close - Benefits","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1358,"Access rights are reviewed by management - Taxes",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1358 Access rights are reviewed by management - Taxes"},"Management reviews access rights periodically to ensure individual access rights are commensurate with job responsibilities. Exceptions noted are investigated and resolved on a timely basis. ","Taxes","Process-wide considerations - Taxes","Current and deferred income taxes\nIncome tax expense","Transaction Level","Manual","Restricted Access","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1359,"Management reviews the qualifications and experience of third-party valuation experts - Intangible Assets",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1359 Management reviews the qualifications and experience of third-party valuation experts - Intangible Assets"},"Where third-party valuation experts are utilized, management reviews the qualifications and experience of the expert (e.g., independent appraisers) on a periodic basis. Management's review includes an examination of relevant certifications, industry experience, etc. Missing qualifications are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Valuation & impairment","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets","Transaction Level","Manual","Validity","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1360,"Purchase order data is matched to vendor master file",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1360 Purchase order data is matched to vendor master file"},"The system blocks purchase orders not using an approved vendor from the vendor master file.","Purchasing & Payables","Ordering","Accounts payable\nOperating expenses","Transaction Level","Automated","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1361,"Segregation of duties - Revenue & Receivables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1361 Segregation of duties - Revenue & Receivables"},"Management has implemented policies and procedures related to the objective of appropriately segregating duties for the Revenue & Receivables business process. Management considers the following: \r\n- Order entry, invoicing and shipping functions are segregated from cash functions \r\n- Cash collection and deposit function is segregated from recording cash receipts \r\n- Cash receipts function is segregated from the bank reconciliation function \r\n- Order entry, invoicing and shipping functions are segregated from those who can authorize or record write-offs \r\n- Authorization of master data changes is segregated from processing of master data changes \r\n- Personnel processing transactions are segregated from personnel performing a control over the transactions","Revenue & Receivables","Process-wide considerations - Revenue & Receivables","Accounts receivable\nAllowance for doubtful accounts\nCustomer returns, discounts and allowances\nDeferred and unearned revenue\nGross revenue","Transaction Level","IT Dependent Manual","Restricted Access","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1362,"Comparison between information obtained from the investment department and entries recorded",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1362 Comparison between information obtained from the investment department and entries recorded"},"A manual comparison is performed between the investment information obtained from the treasury department and the entries recorded in the investment sub-ledger.  Differences are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Adjustments & period-end close - Treasury","Cash and cash equivalents\nInvestments in debt and equity securities\nInvestment income","Transaction Level","Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1363,"Management reviews netting of derivative assets and liabilities",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1363 Management reviews netting of derivative assets and liabilities"},"Management reviews netting of derivative assets and liabilities. Unusual items are investigated and resolved on a timely basis.","Financial Instruments","Adjustments & period-end close - Financial Instruments","Other assets or liabilities - Financial instruments","Transaction Level","Manual","Accuracy","A","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1364,"System populates payroll rates from the payroll master file based on the employee entered\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1364 System populates payroll rates from the payroll master file based on the employee entered\r\n"},"The system populates payroll rates (e.g. salaries, wage rates, deductions rates, withholding rates, etc) from the payroll master file based on the employee entered.\r\n","Payroll ","Payroll calculations","Salaries/payroll expense","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1365,"Review and approval of general ledger reconciliations - Treasury",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1365 Review and approval of general ledger reconciliations - Treasury"},"Treasury general ledger account reconciliations are reviewed and approved by an appropriate level of management on a periodic basis.","Treasury - Cash & Investments","Adjustments & period-end close - Treasury","Cash and cash equivalents\nInvestments in debt and equity securities\nInvestment income","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1366,"Review of investment information obtained from the investment department",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1366 Review of investment information obtained from the investment department"},"The investment department must communicate all information regarding investments to the accounting department in accordance with the company's policy. A review of the information is performed to ensure completeness. Missing or incomplete information is investigated and resolved on a timely basis.","Treasury - Cash & Investments","Adjustments & period-end close - Treasury","Cash and cash equivalents\nInvestments in debt and equity securities\nInvestment income","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1367,"Derivative related inputs recorded in the system are compared to executed trade documentation",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1367 Derivative related inputs recorded in the system are compared to executed trade documentation"},"Derivative related inputs recorded in the system (e.g. strike price, expiration date, underlying information, etc.) are compared to executed trade documentation. Differences are investigated and resolved on a timely basis.","Financial Instruments","Derivative transactions","Other assets or liabilities - Financial instruments","Transaction Level","Manual","Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1368,"Management reviews the income tax provision to ensure all permanent differences have been identified and incorporated",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1368 Management reviews the income tax provision to ensure all permanent differences have been identified and incorporated"},"A process is in place to identify all transactions resulting in the generation of \"permanent differences\". Management reviews the income tax provision to ensure all permanent differences have been identified and incorporated. Exceptions are investigated and resolved on a timely basis.","Taxes","Income tax provision","Current and deferred income taxes\nIncome tax expense","Transaction Level","Manual","Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1369,"Valuation methods are reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1369 Valuation methods are reviewed"},"A periodic review and approval of the Company's valuation method of the derivatives and relevant data inputs (e.g. pricing, assumptions, etc.) is undertaken to ensure reasonableness of derivative valuations (e.g. back-testing valuation models against actual market information, etc.). Changes are approved by an appropriate level of management.","Financial Instruments","Valuation - Financial Instruments","Other assets or liabilities - Financial instruments","Transaction Level","Manual","Validity","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1370,"Spreadsheets - Production & Inventory",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1370 Spreadsheets - Production & Inventory"},"Modifications to spreadsheets or other end-user computing (EUC) tools are controlled and access is restricted to properly authorized individuals.\r\n","Production & Inventory","Process-wide considerations - Production & Inventory","Inventory\nCost of sales","Transaction Level","IT Dependent Manual","Restricted Access, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1371,"Payroll costs are automatically capitalized to projects\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1371 Payroll costs are automatically capitalized to projects\r\n"},"The system automatically capitalizes payroll costs to open projects based on timesheet submissions.\r\n","Property, Plant & Equipment ","Acquisitions & capital projects","Property, plant and equipment","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1372,"Manual review of bonuses and commissions to ensure completeness and accuracy\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1372 Manual review of bonuses and commissions to ensure completeness and accuracy\r\n"},"Bonuses and commissions are reviewed for reasonableness of assumptions, mathematical accuracy, and completeness and accuracy of data inputs in accordance with approved incentive/commission plan. Resulting payments are approved prior to processing.\r\n","Payroll ","Payroll calculations","Salaries/payroll expense","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1373,"Standing data change controls - Production & Inventory",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1373 Standing data change controls - Production & Inventory"},"Modifications to the standing data file(s) are reviewed for completeness, accuracy and authorization by an appropriate level of management. Consider the following:\n- Bill of materials master file \r\n- Sub-component master file \r\n- Standard cost master file \r\n- Account mapping master file","Production & Inventory","Process-wide considerations - Production & Inventory","Inventory\nCost of sales","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1374,"Investment income business performance review",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1374 Investment income business performance review"},"Investment income reviews are performed on a periodic basis. Such reviews include expected versus actual (investment income by asset class). Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Interest & dividends","Investment income","Direct ELC","Manual","N/A","A","","","E/O","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1375,"Manual review and approval of the dividends reconciliation",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1375 Manual review and approval of the dividends reconciliation"},"Dividends general ledger account reconciliations are reviewed and approved by an appropriate level of management on a periodic basis.","Capital & Equity","Adjustments & period-end close - Capital & Equity","Share capital and other equity accounts","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1376,"Inventory balances are reviewed for negative quantities",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1376 Inventory balances are reviewed for negative quantities"},"System generated inventory balances report is reviewed.  Negative quantities identified are manually investigated and resolved on a timely basis.","Production & Inventory","Production & costing","Inventory\nCost of sales","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1377,"Comparison between adjustments posted and source documents - Property, Plant & Equipment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1377 Comparison between adjustments posted and source documents - Property, Plant & Equipment"},"A comparison is performed between adjustments posted to the account and approved source documents.  Differences are investigated and resolved on a timely basis.\r\n","Property, Plant & Equipment ","Adjustments & period-end close - Property, Plant & Equipment","Property, plant and equipment\nDepreciation expense","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1378,"Spreadsheets - Intangible Assets & Goodwill",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1378 Spreadsheets - Intangible Assets & Goodwill"},"Modifications to spreadsheets or other end-user computing (EUC) tools are controlled and access is restricted to properly authorized individuals.\r\n","Intangible Assets & Goodwill","Process-wide considerations - Intangible Assets & Goodwill","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets\nAmortization expense","Transaction Level","IT Dependent Manual","Restricted Access, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1379,"System posts capital & equity transactions based on a pre-defined account mapping",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1379 System posts capital & equity transactions based on a pre-defined account mapping"},"The system automatically posts financial statement transactions based on a pre-defined account mapping.","Capital & Equity","Process-wide considerations - Capital & Equity","Share capital and other equity accounts","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1380,"Changes to application configurations are adequately tested",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1380 Changes to application configurations are adequately tested"},"Changes to application configurations are tested (e.g. unit, integration, regression and user acceptance testing) by appropriate personnel prior to being moved to production.","Information Technology General Controls","Changes to application configurations","Program changes","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1381,"Useful life for Property, plant & equipment is identified, reviewed and approved on an ongoing basis",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1381 Useful life for Property, plant & equipment is identified, reviewed and approved on an ongoing basis"},"Identification of asset class, useful life and salvage value for Property, plant & equipment is performed by personnel with requisite knowledge. The useful life and salvage value are reviewed and approved on an ongoing basis.","Property, Plant & Equipment ","Depreciation","Property, plant and equipment\nDepreciation expense","Transaction Level","Manual","Accuracy","A","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1382,"Purchasing tax exception report is reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1382 Purchasing tax exception report is reviewed"},"The system calculates taxes on all purchase invoices based on invoice information entered and relevant master data files (e.g. vendor master file, indirect tax master file, etc.). The system generated exception report indicating differences between the purchasing invoice tax amounts and the system calculated tax amount is investigated and resolved on a timely basis.","Taxes","Indirect tax (VAT and other)","Current and deferred income taxes","Transaction Level","IT Dependent Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1383,"Comparison between adjustments posted and source documents - Financial Instruments",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1383 Comparison between adjustments posted and source documents - Financial Instruments"},"A comparison is performed between adjustments posted to the account and approved source documents.  Differences are investigated and resolved on a timely basis.","Financial Instruments","Adjustments & period-end close - Financial Instruments","Other assets or liabilities - Financial instruments","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1384,"Investment documents are secured",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1384 Investment documents are secured"},"The use of safes and locked cabinets or off-site storage are in place for cash and investments (i.e. shares of stock, bonds, signature plates, unused check stock, etc.) held by the company and not at a custodian.","Treasury - Cash & Investments","Process-wide considerations - Treasury","Cash and cash equivalents\nInvestments in debt and equity securities\nInvestment income","Transaction Level","Manual","Restricted Access","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1385,"System prevents duplicate supplier invoice numbers from being entered during invoice processing",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1385 System prevents duplicate supplier invoice numbers from being entered during invoice processing"},"The system prevents duplicate supplier invoice numbers from being entered during invoice processing.","Purchasing & Payables","Invoice processing","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Automated","Completeness","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1386,"Only properly approved changes to application programs are migrated into production",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1386 Only properly approved changes to application programs are migrated into production"},"Changes to application programs are reviewed for approval of testing, approval to promote and confirmation of the approved version prior to being moved to production.  Changes are promoted to production by a person other than the developer.","Information Technology General Controls","Changes to application programs","Program changes","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1387,"Standing data change controls - Property, Plant & Equipment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1387 Standing data change controls - Property, Plant & Equipment"},"Modifications to the standing data file(s) are reviewed for completeness, accuracy and authorization by an appropriate level of management. Consider the following: \r\n\r- Asset class/depreciation master file \r\n- Project master file \r\n- Account mappings master file","Property, Plant & Equipment ","Process-wide considerations - Property, Plant & Equipment","Property, plant and equipment\nDepreciation expense","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1388,"Management reviews investment accruals",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1388 Management reviews investment accruals"},"Management reviews and approves (i.e., interest, dividends, etc.) investment income accruals on a periodic basis. Unusual items are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Interest & dividends","Investment income","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1389,"Reporting package metrics are reviewed at the corporate level and variances from expectation and unusual items are resolved\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1389 Reporting package metrics are reviewed at the corporate level and variances from expectation and unusual items are resolved\r\n"},"Upon receipt of the reporting package at the corporate level, information in the reporting package is compared to budget/prior period and variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Period-end Financial Reporting","Consolidation","Consolidation","Direct ELC","IT Dependent Manual","N/A","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1390,"Manual two-way match for services",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1390 Manual two-way match for services"},"A manual two-way match is performed by comparing pertinent data between the approved invoice (i.e. evidencing that services were received) and the purchase order. Differences exceeding a predetermined threshold are investigated and resolved on a timely basis.","Purchasing & Payables","Invoice processing","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1391,"Errors in production processing are identified and resolved",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1391 Errors in production processing are identified and resolved"},"The system is configured to detect errors in automated transaction processing (batch or real-time), based upon predefined criteria, and blocks further processing. The system generated error report for automated transaction processing (batch or real-time) is investigated and resolved on a timely basis.","Information Technology General Controls","Computer operations","Computer operations","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1392,"Manual reconciliation of Custodian statements to Recordkeeper/Investment statements",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1392 Manual reconciliation of Custodian statements to Recordkeeper/Investment statements"},"Custodian statements and Recordkeeper/Investment statements are reconciled on a periodic basis.  Unusual items and differences are investigated and resolved on a timely basis.","Benefits","Adjustments & period-end close - Benefits","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1393,"Manual application of costs from cost master file",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1393 Manual application of costs from cost master file"},"Costs for raw materials, labor and overhead from the cost master file are manually applied to the inventory sub-ledger based on quantity usage and related overhead. Resulting journal entries are reviewed and approved prior to posting.","Production & Inventory","Production & costing","Inventory\nCost of sales","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1394,"Passwords to the operating system/network and security configurations are set in an effective manner",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1394 Passwords to the operating system/network and security configurations are set in an effective manner"},"Access to operating system/network are password protected and comply with documented policy or working practices detailing password configurations (e.g., minimum length, expiration, complexity, etc.) and configurable security parameters (e.g., security mode settings, failed logon lock-out settings, etc.).","Information Technology General Controls","Operating system/Network access","Access to programs and data","ITGC","IT Dependent Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1395,"System prevents duplicate invoices from being generated",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1395 System prevents duplicate invoices from being generated"},"The system prevents duplicate invoices from being generated for each shipment.","Revenue & Receivables","Invoicing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","Automated","Completeness","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1396,"Review and approval of valuation of deferred tax assets",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1396 Review and approval of valuation of deferred tax assets"},"Management assesses the realizabilty of deferred tax assets by jurisdiction at each reporting period. Such assessment is reviewed and approved by management.","Taxes","Income tax provision","Current and deferred income taxes\nIncome tax expense","Transaction Level","Manual","Completeness","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1397,"Indirect tax coding of invoices is reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1397 Indirect tax coding of invoices is reviewed"},"Indirect tax coding of invoices is reviewed on a periodic basis by personnel with requisite knowledge. Unusual and missing items are investigated and resolved on a timely basis.","Taxes","Indirect tax (VAT and other)","Current and deferred income taxes","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1398,"Amortization expense is compared against budget",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1398 Amortization expense is compared against budget"},"Management reviews periodic reports, with comparisons to budgets or other data for reasonableness of amortization expense by category of intangible, location or segment of business. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Amortization","Intangible assets subject to amortization\nAmortization expense","Direct ELC","IT Dependent Manual","N/A","A","","","","","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1399,"Share-based compensation accounts are reconciled to the general ledger",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1399 Share-based compensation accounts are reconciled to the general ledger"},"Share-based compensation expense and related accounts are reconciled from the recordkeeping system (e.g., sub-ledgers) to the general ledger. Differences are investigated and resolved on a timely basis. ","Share-based Compensation Awards","Adjustments & period-end close - Share-based Compensation","Share-based compensation expense","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1400,"Comparison of entries per the intangible amortization schedule to entries posted",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1400 Comparison of entries per the intangible amortization schedule to entries posted"},"Periodic adjustments based on the intangible amortization schedule are compared to entries posted to the intangible sub-ledger or general ledger. Differences are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Amortization","Intangible assets subject to amortization\nAmortization expense","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1401,"Account analysis of details and adjustments - Treasury",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1401 Account analysis of details and adjustments - Treasury"},"An account analysis is performed on a periodic basis by personnel with requisite knowledge; review includes analysis of account details and adjustments recorded during the period. Unusual and/or missing items are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Adjustments & period-end close - Treasury","Cash and cash equivalents\nInvestments in debt and equity securities\nInvestment income","Direct ELC","IT Dependent Manual","N/A","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1402,"Pension plan investments are reviewed for reasonableness",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1402 Pension plan investments are reviewed for reasonableness"},"Pension plan investments are reviewed for reasonableness. Such reviews include investment performance versus respective market index performance. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Benefits","Pension assets management","Other liabilities - Pension, post-employment and other benefits","Direct ELC","Manual","N/A","A","","V","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1403,"Contracts are reviewed for embedded derivatives",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1403 Contracts are reviewed for embedded derivatives"},"A contract (e.g. contract types include procurement, sales, leasing, guarantees/commitment, financing, investing, equity, insurance, etc.) review is performed at the inception of each new contract and whenever contracts are renewed or modified by personnel with requisite knowledge; review includes identification of contracts with embedded derivatives. Unusual items/embedded derivatives are investigated and resolved on a timely basis.","Financial Instruments","Derivative transactions","Other assets or liabilities - Financial instruments","Transaction Level","Manual","Validity, Completeness","","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1404,"Comparison between adjustments posted and source documents - Period-end Financial Reporting",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1404 Comparison between adjustments posted and source documents - Period-end Financial Reporting"},"A comparison is performed between adjustments (i.e. manual journal entries) posted to the account and approved source documents.  Differences are investigated and resolved on a timely basis.","Period-end Financial Reporting","Adjustments & period-end close - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Transaction Level","IT Dependent Manual","Validity, Accuracy","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1405,"Rate reconciliation is reviewed and approved",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1405 Rate reconciliation is reviewed and approved"},"A tax rate reconciliation is prepared for each jurisdiction and material components are agreed to source documents.  The tax rate reconciliation is reviewed and approved by an appropriate level of management on a timely basis.","Taxes","Income tax provision","Current and deferred income taxes\nIncome tax expense","Direct ELC","Manual","N/A","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1406,"Manual review of dividend accrual to ensure completeness and accuracy; dividend accruals are approved prior to posting",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1406 Manual review of dividend accrual to ensure completeness and accuracy; dividend accruals are approved prior to posting"},"Dividend accruals are reviewed for reasonableness of assumptions, mathematical accuracy, and completeness and accuracy of data inputs in accordance with supporting documentation (i.e. board minutes). Resulting dividend accruals are approved prior to posting.","Capital & Equity","Equity transactions","Share capital and other equity accounts","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1407,"System appropriately applies the foreign exchange rate to treasury transactions",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1407 System appropriately applies the foreign exchange rate to treasury transactions"},"The system applies the foreign exchange rate to the transactions denominated in a foreign currency from the foreign exchange master file.","Treasury - Cash & Investments","Process-wide considerations - Treasury","Cash and cash equivalents\nInvestments in debt and equity securities\nInvestment income","Transaction Level","Automated","Accuracy","A","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1408,"Management reviews the deferred tax asset booked",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1408 Management reviews the deferred tax asset booked"},"Management reviews the accounting for deferred tax assets for each new grant expected to ensure related asset will be realized.  Unusual items are investigated and resolved.","Share-based Compensation Awards","Grants & assumptions","Share-based compensation expense","Transaction Level","Manual","Accuracy, Completeness","A","","V","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1409,"Management reviews and approves sales returns allowance",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1409 Management reviews and approves sales returns allowance"},"Management reviews and approves the sales returns reserve according to the company's sales returns estimation policy. The Company's sales returns estimation methods (e.g. review of historical trends) are assessed for reasonableness on a periodic basis.","Revenue & Receivables","Customer returns, discounts & allowances","Customer returns, discounts and allowances","Transaction Level","Manual","Validity, Accuracy","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1410,"Standing data change controls - Purchasing & Payables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1410 Standing data change controls - Purchasing & Payables"},"Modifications to the standing data file(s) are reviewed for completeness, accuracy and authorization by an appropriate level of management. Consider the following: \r\n- Vendor master file \r\n- Price master file \r\n- Account mapping master file","Purchasing & Payables","Process-wide considerations - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1411,"Comparison between adjustments posted and source documents - Production & Inventory",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1411 Comparison between adjustments posted and source documents - Production & Inventory"},"A comparison is performed between adjustments posted to the account and approved source documents.  Differences are investigated and resolved on a timely basis.","Production & Inventory","Adjustments & period-end close - Production & Inventory","Inventory\nCost of sales","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1412,"Wire transfers are reviewed and approved",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1412 Wire transfers are reviewed and approved"},"Wire transfers (repetitive and non-repetitive) are reviewed and approved by an appropriate level of management prior to processing. A review includes examination of source documents.","Treasury - Cash & Investments","Banking & cash management","Cash and cash equivalents","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1413,"System prevents duplicate payments on the same invoice",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1413 System prevents duplicate payments on the same invoice"},"Invoices are closed upon payment to prevent duplicate payments.","Purchasing & Payables","Payments","Accounts payable\nOperating expenses","Transaction Level","Automated","Completeness","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1414,"Manual review of consolidation adjustments to ensure completeness and accuracy\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1414 Manual review of consolidation adjustments to ensure completeness and accuracy\r\n"},"Consolidation adjustments are reviewed for reasonableness of assumptions, mathematical accuracy, and completeness and accuracy of data inputs (e.g. source documents) in accordance with documented policies and procedures. Resulting adjustments are approved prior to posting.","Period-end Financial Reporting","Consolidation","Consolidation","Transaction Level","Manual","Validity, Accuracy","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1415,"Multiple signatures are required on large cheques",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1415 Multiple signatures are required on large cheques"},"Multiple authorized signatures are required for cheques over a certain amount.","Purchasing & Payables","Payments","Accounts payable\nOperating expenses","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1416,"Manual comparison of total materials requested and transferred to production",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1416 Manual comparison of total materials requested and transferred to production"},"A manual comparison is performed between total materials requested to total materials transferred to production.  Differences are investigated and resolved on a timely basis.","Production & Inventory","Production & costing","Inventory\nCost of sales","Transaction Level","Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1417,"Broker submits trade confirmations for approval",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1417 Broker submits trade confirmations for approval"},"Authorized personnel approve trade confirmations submitted by brokers before a trade is executed. Trade confirmations are compared to approved source documents and differences are investigated and resolved.","Treasury - Cash & Investments","Investment transactions","Investments in debt and equity securities","Transaction Level","Manual","Validity, Accuracy","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1418,"Standing data change controls - Period-end Financial Reporting",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1418 Standing data change controls - Period-end Financial Reporting"},"Modifications to the standing data file(s) are reviewed for completeness, accuracy and authorization by an appropriate level of management. Consider the following:\r\n- Chart of accounts and related account mappings\n- Foreign exchange rate master file","Period-end Financial Reporting","Process-wide considerations - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1419,"Manual review of information obtained from reporting units to ensure completeness and accuracy of accruals",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1419 Manual review of information obtained from reporting units to ensure completeness and accuracy of accruals"},"Reporting units/departments must communicate (e.g. certification, email, etc) all information required to prepare the period end accruals to the finance department. A review of the submitted information is performed by the finance department to ensure completeness and accuracy of the accruals.","Purchasing & Payables","Adjustments & period-end close - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1420,"Pension settlements and curtailments are reviewed to ensure appropriate accounting treatment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1420 Pension settlements and curtailments are reviewed to ensure appropriate accounting treatment"},"Pension settlements and curtailments are reviewed to ensure appropriate accounting treatment has been applied. Unusual items are investigated and resolved on a timely basis.","Benefits","Pension & OPEB expense","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1421,"Standing data change controls - Payroll\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1421 Standing data change controls - Payroll\r\n"},"Modifications to the standing data file(s) are reviewed for completeness, accuracy and authorization by an appropriate level of management. Consider the following: \r\n- Employee master file (pay rates, deduction rates etc.) \r\n- Account mappings","Payroll ","Process-wide considerations - Payroll","Salaries/payroll expense","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1422,"Changes to the Operating System/Network are adequately tested",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1422 Changes to the Operating System/Network are adequately tested"},"Changes to operating system/network are tested (e.g. unit, integration, regression and user acceptance testing) by appropriate personnel prior to being moved to production.","Information Technology General Controls","Changes to operating system/network","Program changes","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1423,"Income tax provision is reconciled to return",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1423 Income tax provision is reconciled to return"},"A reconciliation of provision to actual return is prepared and differences are properly recorded. The reconciliation is reviewed and approved by an appropriate level of management on a timely basis.","Taxes","Income tax provision","Current and deferred income taxes\nIncome tax expense","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1424,"Management reviews the inputs and assumptions upon modification",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1424 Management reviews the inputs and assumptions upon modification"},"When modifications are made to the plan (e.g. an equity restructuring, repricing, acceleration of vesting), management reviews the inputs and assumptions to ensure they continue to be appropriate. Differences are investigated and resolved on a timely basis.","Share-based Compensation Awards","Exercises & modifications","Share-based compensation expense","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1425,"Manual comparison between the information in the reporting package and the source documents\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1425 Manual comparison between the information in the reporting package and the source documents\r\n"},"A manual comparison is performed between the information in the reporting package and the information in the supporting documents (i.e. approved reporting package adjustments, general ledger balances, and disclosure items). Differences are investigated and resolved on a timely basis.","Period-end Financial Reporting","Business unit reporting package","Consolidation","Transaction Level","Manual","Validity, Accuracy, Completeness","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1426,"Cycle counts are performed in accordance with policy",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1426 Cycle counts are performed in accordance with policy"},"Inventory is subject to periodic cycle counts in accordance with documented policies and procedures.  A system generated cycle count report is reviewed to determine if predetermined thresholds are exceeded.  Differences are investigated and resolved on a timely basis.","Production & Inventory","Adjustments & period-end close - Production & Inventory","Inventory\nCost of sales","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1427,"Emergency changes to application configurations are adequately tested and authorized after implementation",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1427 Emergency changes to application configurations are adequately tested and authorized after implementation"},"Emergency application configuration changes are reviewed and approved after implementation according to the emergency change management policy/working practice.","Information Technology General Controls","Changes to application configurations","Program changes","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1428,"System closes sales orders when all goods are shipped and prevents additional shipments against the sales order",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1428 System closes sales orders when all goods are shipped and prevents additional shipments against the sales order"},"The system automatically closes sales orders when all goods are shipped and prevents additional shipments against the sales order.","Production & Inventory","Shipping","Inventory\nCost of sales","Transaction Level","Automated","Completeness","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1429,"Invoices are sequentially numbered",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1429 Invoices are sequentially numbered"},"Invoices are sequentially numbered and a check is performed to ensure documents are not missing or duplicated or fall outside of a specified range of numbers. Differences are investigated and resolved on a timely basis.","Revenue & Receivables","Invoicing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","Manual","Completeness","","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1430,"Spreadsheets - Property, Plant & Equipment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1430 Spreadsheets - Property, Plant & Equipment"},"Modifications to spreadsheets or other end-user computing (EUC) tools are controlled and access is restricted to properly authorized individuals.\r\n","Property, Plant & Equipment ","Process-wide considerations - Property, Plant & Equipment","Property, plant and equipment\nDepreciation expense","Transaction Level","IT Dependent Manual","Restricted Access, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1431,"Investment classification is reviewed and approved",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1431 Investment classification is reviewed and approved"},"Classification of investments is determined at inception. The determined classification is reviewed and approved by personnel with requisite knowledge.","Treasury - Cash & Investments","Investment transactions","Investments in debt and equity securities","Transaction Level","Manual","Validity, Accuracy","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1432,"System posts property, plant & equipment transactions based on a pre-defined account mapping",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1432 System posts property, plant & equipment transactions based on a pre-defined account mapping"},"The system automatically posts Property, plant & equipment transactions based on a pre-defined account mapping.","Property, Plant & Equipment ","Process-wide considerations - Property, Plant & Equipment","Property, plant and equipment\nDepreciation expense","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1433,"Manual three-way match for goods purchased",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1433 Manual three-way match for goods purchased"},"A manual three-way match is performed by comparing pertinent data (e.g. price, quantity, etc) between the purchase order, invoice and receiving document.  Differences exceeding a predetermined threshold are investigated and resolved on a timely basis.","Purchasing & Payables","Invoice processing","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1434,"System is configured to aggregate related accounts",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1434 System is configured to aggregate related accounts"},"System is configured to aggregate related accounts appropriately based on a predefined account aggregation structure.","Period-end Financial Reporting","Adjustments & period-end close - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1435,"Spreadsheets - Taxes",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1435 Spreadsheets - Taxes"},"Modifications to spreadsheets or other end-user computing (EUC) tools are controlled and access is restricted to properly authorized individuals.","Taxes","Process-wide considerations - Taxes","Current and deferred income taxes\nIncome tax expense","Transaction Level","IT Dependent Manual","Restricted Access, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1436,"Business performance reviews - Production & Inventory",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1436 Business performance reviews - Production & Inventory"},"Production & inventory business performance reviews are performed on a periodic basis. Such reviews include budget versus actual, prior periods versus actual, etc. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Production & Inventory","Process-wide considerations - Production & Inventory","Inventory\nCost of sales","Direct ELC","IT Dependent Manual","N/A","","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1437,"System posts revenue & receivable transactions based on a pre-defined account mapping",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1437 System posts revenue & receivable transactions based on a pre-defined account mapping"},"The system automatically posts revenue & receivable transactions based on a pre-defined account mapping.","Revenue & Receivables","Process-wide considerations - Revenue & Receivables","Accounts receivable\nAllowance for doubtful accounts\nCustomer returns, discounts and allowances\nDeferred and unearned revenue\nGross revenue","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1438,"Acquired intangible assets are compared to documentation supporting the asset value",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1438 Acquired intangible assets are compared to documentation supporting the asset value"},"Acquired intangible assets are compared to documentation supporting the asset value  (e.g., relative fair value calculations) prior to recording the asset. Exceptions are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Initial cost basis","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets","Transaction Level","Manual","Validity, Accuracy","A","","V","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1439,"System posts share-based compensation transactions based on a pre-defined account mapping",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1439 System posts share-based compensation transactions based on a pre-defined account mapping"},"The system automatically posts share-based compensation transactions based on a pre-defined account mapping.","Share-based Compensation Awards","Process-wide considerations - Share-based Compensation","Share-based compensation expense","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1440,"Spreadsheets - Treasury",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1440 Spreadsheets - Treasury"},"Modifications to spreadsheets or other end-user computing (EUC) tools are controlled and access is restricted to properly authorized individuals.\r\n","Treasury - Cash & Investments","Process-wide considerations - Treasury","Cash and cash equivalents\nInvestments in debt and equity securities\nInvestment income","Transaction Level","IT Dependent Manual","Restricted Access, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1441,"Review and approval of the capital and equity reconciliation",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1441 Review and approval of the capital and equity reconciliation"},"Capital and equity general ledger account activities reconciliations are reviewed and approved by an appropriate level of management on a periodic basis.","Capital & Equity","Adjustments & period-end close - Capital & Equity","Share capital and other equity accounts","Transaction Level","Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1442,"Passwords to the database/data file and security configurations are set in an effective manner",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1442 Passwords to the database/data file and security configurations are set in an effective manner"},"Access to the database/data file is password protected and comply with documented policy or working practices detailing password configurations (e.g., minimum length, expiration, complexity, etc.) and configurable security parameters (e.g., security mode settings, failed logon lock-out settings, etc.).","Information Technology General Controls","Database/Data file access","Access to programs and data","ITGC","IT Dependent Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1443,"Comparison between entries resulting from impairment testing to entries recorded - Goodwill",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1443 Comparison between entries resulting from impairment testing to entries recorded - Goodwill"},"A manual comparison is performed between entries resulting from goodwill impairment testing to entries recorded. Differences are investigated and resolved on a timely basis. ","Intangible Assets & Goodwill","Valuation & impairment","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets","Transaction Level","Manual","Validity, Accuracy","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1444,"Comparison of items on a list of period-end recurring entries to entries recorded - Revenue & Receivables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1444 Comparison of items on a list of period-end recurring entries to entries recorded - Revenue & Receivables"},"A list of standard period end recurring entries is maintained and compared against entries recorded each period.  Differences are investigated and resolved on a timely basis.","Revenue & Receivables","Adjustments & period-end close - Revenue & Receivables","Accounts receivable\nAllowance for doubtful accounts\nCustomer returns, discounts and allowances\nDeferred and unearned revenue\nGross revenue","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1445,"Impairment testing procedures compared to the Company's policy - Goodwill",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1445 Impairment testing procedures compared to the Company's policy - Goodwill"},"Goodwill impairment testing procedures are compared to the Company's policy. Differences are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Valuation & impairment","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets","Transaction Level","Manual","Validity, Accuracy, Completeness","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1446,"Terms of new grants are approved by the compensation committee",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1446 Terms of new grants are approved by the compensation committee"},"Specific terms of new grants (e.g., number of options granted by person, exercise price, vesting provisions, etc.) are approved by the compensation committee/board of directors.","Share-based Compensation Awards","Grants & assumptions","Share-based compensation expense","Transaction Level","Manual","Validity","","","","E/O","","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1447,"Manual review of information obtained from reporting units for inclusion in the financial statements and disclosures",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1447 Manual review of information obtained from reporting units for inclusion in the financial statements and disclosures"},"All information obtained from the reporting units/departments is reviewed for inclusion in the financial statements and disclosure items. Differences are investigated and resolved on a timely basis.","Period-end Financial Reporting","Financial statement presentation & disclosures","Financial statement preparation and disclosures","Transaction Level","Manual","Completeness","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1448,"Use of service organization - Benefits",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1448 Use of service organization - Benefits"},"The company outsources a portion of its processing to a third-party service organization.  Activities are in place to evaluate the processing and operating effectiveness of controls at the service organization upon which the company relies.","Benefits","Process-wide considerations - Benefits","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1449,"System posts treasury entries based on a pre-defined account mapping",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1449 System posts treasury entries based on a pre-defined account mapping"},"The system automatically posts cash and investment entries based on a pre-defined account mapping.","Treasury - Cash & Investments","Process-wide considerations - Treasury","Cash and cash equivalents\nInvestments in debt and equity securities\nInvestment income","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1450,"Access rights to the database/data file are periodically monitored for appropriateness",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1450 Access rights to the database/data file are periodically monitored for appropriateness"},"Management reviews database/data file access rights periodically to ensure individual access rights are commensurate with job responsibilities.  Exceptions noted are investigated and resolved on a timely basis.","Information Technology General Controls","Database/Data file access","Access to programs and data","ITGC","IT Dependent Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1451,"Lockbox interfaces with sub-ledger to create automatic postings",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1451 Lockbox interfaces with sub-ledger to create automatic postings"},"The electronic file of receipts into the lockbox interfaces with the accounts receivable sub-ledger and applies cash receipts to the customer accounts based on a matching of customer name, customer number, invoice number, etc. Unmatched cash receipts are placed into a suspense file to be investigated and manually applied on a timely basis.","Revenue & Receivables","Cash receipts","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1452,"Automated three/two-way match for goods purchased/services",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1452 Automated three/two-way match for goods purchased/services"},"The system performs a three/two-way match by comparing pertinent data (e.g. price, quantity, etc) among applicable documents, including the  purchase order, invoice and receiving document; further processing is blocked when differences exceed predetermined thresholds.","Purchasing & Payables","Invoice processing","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Automated","Validity, Accuracy","A","","","E/O","","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1453,"Access rights to applications are periodically monitored for appropriateness",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1453 Access rights to applications are periodically monitored for appropriateness"},"Management reviews application access rights periodically to ensure individual access rights are commensurate with job responsibilities.  Exceptions noted are investigated and resolved on a timely basis.","Information Technology General Controls","Application access","Access to programs and data","ITGC","IT Dependent Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1454,"Business performance reviews - Benefits",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1454 Business performance reviews - Benefits"},"Benefits business performance reviews are performed on a periodic basis. Such reviews include budget versus actual, prior periods versus actual, etc. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Benefits","Process-wide considerations - Benefits","Other liabilities - Pension, post-employment and other benefits","Direct ELC","IT Dependent Manual","N/A","","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1455,"Indirect tax law changes are monitored and updated in the system",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1455 Indirect tax law changes are monitored and updated in the system"},"Management monitors changes in laws, regulations and court decisions that will impact indirect taxes. The impact of identified tax rule changes on the collection of indirect tax is assessed and documented. A comparison between tax law changes and the indirect tax master file is performed. Differences are investigated and resolved on a timely basis.","Taxes","Indirect tax (VAT and other)","Current and deferred income taxes","Transaction Level","Manual","Completeness","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1456,"Purchases not received are reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1456 Purchases not received are reviewed"},"A listing of outstanding purchase orders for which ownership of goods is transferred prior to physical receipt is prepared. The listing is compared to the established accrual to ensure completeness. Differences or missing accruals are investigated and resolved on a timely basis.","Purchasing & Payables","Adjustments & period-end close - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1457,"Review of invoice account coding",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1457 Review of invoice account coding"},"Account coding of invoices is determined by personnel with requisite knowledge. All invoices are reviewed for proper account coding prior to entry into the system.","Purchasing & Payables","Invoice processing","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","IT Dependent Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1458,"Spreadsheets - Share-based Compensation Awards",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1458 Spreadsheets - Share-based Compensation Awards"},"Modifications to spreadsheets or other end-user computing (EUC) tools are controlled and access is restricted to properly authorized individuals.\r\n","Share-based Compensation Awards","Process-wide considerations - Share-based Compensation","Share-based compensation expense","Transaction Level","IT Dependent Manual","Restricted Access, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1459,"Review of amortization methods",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1459 Review of amortization methods"},"Management periodically reviews amortization (i.e. methods, useful life, etc.) to assess the appropriateness of these estimates in light of the current environment. Issues are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Amortization","Intangible assets subject to amortization\nAmortization expense","Transaction Level","Manual","Accuracy","A","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1460,"Orders compared to established credit limits",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1460 Orders compared to established credit limits"},"Sales orders and outstanding receivables are compared to established credit limits before a new order is processed.  Orders in excess of credit limits are placed on hold, investigated and resolved with appropriate approvals.","Revenue & Receivables","Order processing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","Automated","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1461,"Uncertain tax positions are reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1461 Uncertain tax positions are reviewed"},"Tax positions are analyzed to determine if recognition and measurement of such tax positions are appropriate; reserves are established for uncertain tax positions. Management reviews reserves. Exceptions are investigated and resolved on a timely basis.","Taxes","Adjustments & period-end close - Taxes","Current and deferred income taxes\nIncome tax expense","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1462,"System calculates and posts gains and losses on disposals based on a pre-defined account mapping",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1462 System calculates and posts gains and losses on disposals based on a pre-defined account mapping"},"The system automatically calculates and posts gains and losses on disposals/retirements based on disposal/retirement information (e.g. proceeds of disposition etc.) entered into the system and a pre-defined account mapping. System does not accept disposals without information necessary to compute the impact of the disposal.","Property, Plant & Equipment ","Disposals & retirements","Property, plant and equipment","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1463,"Approved traders/confirmers with counterparties are reviewed\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1463 Approved traders/confirmers with counterparties are reviewed\r\n"},"Company obtains a listing of approved personnel that can conduct derivative transactions (including initiation, confirmation, execution limits etc.) from counterparties and compares the list to Company records on a periodic basis. Differences are investigated and resolved on a timely basis.","Financial Instruments","Derivative transactions","Other assets or liabilities - Financial instruments","Transaction Level","Manual","Restricted Access, Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1464,"Passwords to applications and security configurations are set in an effective manner",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1464 Passwords to applications and security configurations are set in an effective manner"},"Access to applications are password protected and comply with documented policies or working practices detailing password configurations (e.g., minimum length, expiration, complexity, etc.) and configurable security parameters  (e.g., security mode settings, failed logon lock-out settings, etc.).","Information Technology General Controls","Application access","Access to programs and data","ITGC","IT Dependent Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1465,"System posts tax transactions based on a pre-defined account mapping",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1465 System posts tax transactions based on a pre-defined account mapping"},"The system automatically posts tax transactions based on a pre-defined account mapping.","Taxes","Process-wide considerations - Taxes","Current and deferred income taxes\nIncome tax expense","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1466,"System transfers correct accounts and balances to the reporting package\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1466 System transfers correct accounts and balances to the reporting package\r\n"},"The system automatically transfers correct accounts and balances to the reporting package based on a pre-defined account mapping.\r\n","Period-end Financial Reporting","Business unit reporting package","Consolidation","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1467,"System performs mathematical calculations during the payroll process",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1467 System performs mathematical calculations during the payroll process"},"The system performs payroll mathematical calculations automatically during the payroll process.\r\n","Payroll ","Payroll calculations","Salaries/payroll expense","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1468,"System creates packing lists based on approved sales orders",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1468 System creates packing lists based on approved sales orders"},"The system automatically creates shipping documents (e.g. packing lists) based on approved sales orders.","Production & Inventory","Shipping","Inventory\nCost of sales","Transaction Level","Automated","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1469,"Payroll expense distribution\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1469 Payroll expense distribution\r\n"},"An analysis of payroll expense distribution is performed on a periodic basis by personnel with requisite knowledge. Review addresses the reasonableness of payroll expense being distributed (appropriate P/L accounts, direct vs. indirect labor pools). Unusual items are investigated and resolved on a timely basis.","Payroll ","Adjustments & period-end close - Payroll","Salaries/payroll expense","Transaction Level","IT Dependent Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1470,"Use of service organization - Payroll\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1470 Use of service organization - Payroll\r\n"},"The company outsources a portion of its processing to a third-party service organization.  Activities are in place to evaluate the processing and operating effectiveness of controls at the service organization upon which the company relies.","Payroll ","Process-wide considerations - Payroll","Salaries/payroll expense","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1471,"Classification of investments is reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1471 Classification of investments is reviewed"},"Management reviews short-term investments to ensure assets to be classified as cash equivalents are identified. Unusual items are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Adjustments & period-end close - Treasury","Cash and cash equivalents\nInvestments in debt and equity securities\nInvestment income","Transaction Level","Manual","Accuracy","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1472,"Use of service organization - Share-based Compensation Awards",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1472 Use of service organization - Share-based Compensation Awards"},"The company outsources a portion of its processing to a third-party service organization.  Activities are in place to evaluate the processing and operating effectiveness of controls at the service organization upon which the company relies.","Share-based Compensation Awards","Process-wide considerations - Share-based Compensation","Share-based compensation expense","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1473,"ERP automated/configurable control considerations - Property, Plant & Equipment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1473 ERP automated/configurable control considerations - Property, Plant & Equipment"},"Management has implemented ERP automated/configurable controls for the Property, Plant & Equipment process. (ERP = Enterprise Resource Planning)","Property, Plant & Equipment ","Process-wide considerations - Property, Plant & Equipment","Property, plant and equipment\nDepreciation expense","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1474,"System relieves inventory quantity based on shipment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1474 System relieves inventory quantity based on shipment"},"The system automatically relieves inventory quantity based on shipment.","Production & Inventory","Shipping","Inventory\nCost of sales","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1475,"Review and approval of general ledger reconciliations - Share-based Compensation Awards",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1475 Review and approval of general ledger reconciliations - Share-based Compensation Awards"},"Share-based compensation awards general ledger account reconciliations are reviewed and approved by an appropriate level of management on a periodic basis.","Share-based Compensation Awards","Adjustments & period-end close - Share-based Compensation","Share-based compensation expense","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1476,"System applies costs from cost master file",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1476 System applies costs from cost master file"},"The system automatically applies the costs for raw materials, labor and overhead from the cost master file to the inventory sub-ledger based on quantity usage and related overhead.","Production & Inventory","Production & costing","Inventory\nCost of sales","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1477,"Management performs a periodic review of the funded status and classification of pension plans",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1477 Management performs a periodic review of the funded status and classification of pension plans"},"Management performs a periodic review of the funded status of pension plans, including reconciling amounts back to source documents and classification of balances in the financial statements.","Benefits","Adjustments & period-end close - Benefits","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Accuracy, Completeness","A","P&D","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1478,"System populates costs in the purchase order from the approved master based on the product entered",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1478 System populates costs in the purchase order from the approved master based on the product entered"},"The system populates price in the purchase order from the approved master file based on the product entered.","Purchasing & Payables","Ordering","Accounts payable\nOperating expenses","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1479,"Consigned inventory on hand is segregated",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1479 Consigned inventory on hand is segregated"},"A system generated consigned inventory on hand report is reviewed for identification and exclusion from the inventory sub ledger.","Production & Inventory","Adjustments & period-end close - Production & Inventory","Inventory\nCost of sales","Transaction Level","IT Dependent Manual","Completeness","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1480,"Business performance reviews - Capital & Equity",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1480 Business performance reviews - Capital & Equity"},"Capital & equity business performance reviews are performed. Such reviews include budget versus actual, prior periods versus actual, etc. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Capital & Equity","Process-wide considerations - Capital & Equity","Share capital and other equity accounts","Direct ELC","IT Dependent Manual","N/A","","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1481,"ERP automated/configurable control considerations - Purchasing & Payables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1481 ERP automated/configurable control considerations - Purchasing & Payables"},"Management has implemented ERP automated/configurable controls for the Purchase & Payables process. (ERP = Enterprise Resource Planning)","Purchasing & Payables","Process-wide considerations - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1482,"Comparison between adjustments posted and source documents - Payroll\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1482 Comparison between adjustments posted and source documents - Payroll\r\n"},"A comparison is performed between adjustments posted to the account and approved source documents.  Differences are investigated and resolved on a timely basis.\r\n","Payroll ","Adjustments & period-end close - Payroll","Salaries/payroll expense","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1483,"Comparison of items on a list of period-end recurring entries to entries recorded - Treasury",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1483 Comparison of items on a list of period-end recurring entries to entries recorded - Treasury"},"A list of standard period end recurring entries is maintained and compared against entries recorded each period.  Differences are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Adjustments & period-end close - Treasury","Cash and cash equivalents\nInvestments in debt and equity securities\nInvestment income","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1484,"Sub-ledgers are reconciled to the general ledger - Intangible Assets & Goodwill",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1484 Sub-ledgers are reconciled to the general ledger - Intangible Assets & Goodwill"},"Intangible assets & goodwill sub-ledgers are reconciled to the general ledger on a periodic basis.  Reconciling items are investigated and resolved in a timely basis.","Intangible Assets & Goodwill","Adjustments & period-end close - Intangible Assets & Goodwill","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets\nAmortization expense","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1485,"Review of reporting department's submission regarding intangible assets & goodwill for completeness",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1485 Review of reporting department's submission regarding intangible assets & goodwill for completeness"},"Reporting units/departments must communicate all information regarding the acquisition, disposal and impairment of intangible assets & goodwill to the accounting department in accordance with the company's policy. A review of the information is performed to ensure completeness. Missing or incomplete information is investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Adjustments & period-end close - Intangible Assets & Goodwill","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets\nAmortization expense","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1486,"Business performance reviews - Intangible Assets & Goodwill",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1486 Business performance reviews - Intangible Assets & Goodwill"},"Intangible assets & goodwill business performance reviews are performed on a periodic basis. Such reviews include budget versus actual, prior periods versus actual, etc. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Process-wide considerations - Intangible Assets & Goodwill","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets\nAmortization expense","Direct ELC","IT Dependent Manual","N/A","","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1487,"Adjustments are approved - Revenue & Receivables ",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1487 Adjustments are approved - Revenue & Receivables "},"All adjustments must be reviewed and approved by management prior to period end close. Management's review includes an examination of source documentation.","Revenue & Receivables","Adjustments & period-end close - Revenue & Receivables","Accounts receivable\nAllowance for doubtful accounts\nCustomer returns, discounts and allowances\nDeferred and unearned revenue\nGross revenue","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1488,"Exception report of unusual payments is reviewed\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1488 Exception report of unusual payments is reviewed\r\n"},"The system generated exception report indicating unusual payments (i.e. excessively large payments, multiple payments made to the same employee, etc.) is investigated and resolved prior to payment distribution.\r\n","Payroll ","Payroll calculations","Salaries/payroll expense","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1489,"Amounts in the reporting package are cross-referenced",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1489 Amounts in the reporting package are cross-referenced"},"All amounts in the reporting package are cross-referenced (e.g. net PP&E on a supplement PP&E schedule is reconciled to reporting package financial statements, etc.). All differences are investigated and resolved on a timely basis.","Period-end Financial Reporting","Business unit reporting package","Consolidation","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1490,"Business performance reviews - Revenue & Receivables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1490 Business performance reviews - Revenue & Receivables"},"Revenue and receivables business performance reviews are performed on a periodic basis. Such reviews include budget versus actual, prior periods versus actual, etc. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Revenue & Receivables","Process-wide considerations - Revenue & Receivables","Accounts receivable\nAllowance for doubtful accounts\nCustomer returns, discounts and allowances\nDeferred and unearned revenue\nGross revenue","Direct ELC","IT Dependent Manual","N/A","","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1491,"Comparison between new tax rates and the income tax master file",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1491 Comparison between new tax rates and the income tax master file"},"A process is in place to identify and maintain updated tax rates for all jurisdictions.  A comparison between updated tax rates and the income tax master file is performed. Differences are investigated and resolved on a timely basis.","Taxes","Income tax provision","Current and deferred income taxes\nIncome tax expense","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1492,"Changes processed to application programs are periodically monitored for appropriateness",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1492 Changes processed to application programs are periodically monitored for appropriateness"},"A manual comparison is performed between all application program changes promoted to the production environment to the appropriate approvals. Differences are investigated and resolved on a timely basis.","Information Technology General Controls","Changes to application programs","Program changes","ITGC","IT Dependent Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1493,"Write-offs are approved",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1493 Write-offs are approved"},"Management approval is required for recording inventory write-offs based on predetermined thresholds.","Production & Inventory","Adjustments & period-end close - Production & Inventory","Inventory\nCost of sales","Transaction Level","Manual","Validity, Accuracy","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1494,"Reconciliation between supplier statements and corresponding A/P balances",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1494 Reconciliation between supplier statements and corresponding A/P balances"},"Reconciliation is performed between supplier statements and the corresponding accounts payable balances.  Differences are investigated and resolved on a timely basis.","Purchasing & Payables","Adjustments & period-end close - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1495,"Impairment testing procedures compared to the Company's policy - Intangible Assets",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1495 Impairment testing procedures compared to the Company's policy - Intangible Assets"},"Intangible asset impairment testing procedures are compared to the Company's policy. Differences are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Valuation & impairment","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets","Transaction Level","Manual","Validity, Accuracy, Completeness","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1496,"System updates inventory quantities upon receipt",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1496 System updates inventory quantities upon receipt"},"For inventory receipts that are processed electronically (e.g. EDI, bar-coding, etc.), the system automatically updates the inventory quantities in the sub-ledger upon receipt.","Production & Inventory","Receiving","Inventory","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1497,"Product return exception report is reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1497 Product return exception report is reviewed"},"The system generated exception report indicating differences between the quantities received and the quantities authorized for return are investigated and resolved on a timely basis.","Production & Inventory","Receiving","Inventory","Transaction Level","IT Dependent Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1498,"Management reviews the classification of investments",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1498 Management reviews the classification of investments"},"Management reviews the classification of investments on a periodic basis. Unusual items are investigated and resolved.","Treasury - Cash & Investments","Valuation - Treasury","Investments in debt and equity securities","Transaction Level","Manual","Accuracy","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1499,"System posts financial instrument entries based on a pre-defined account mapping",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1499 System posts financial instrument entries based on a pre-defined account mapping"},"The system automatically posts financial instrument transactions based on a pre-defined account mapping.","Financial Instruments","Process-wide considerations - Financial Instruments","Other assets or liabilities - Financial instruments","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1500,"ERP automated/configurable control considerations - Intangible Assets & Goodwill",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1500 ERP automated/configurable control considerations - Intangible Assets & Goodwill"},"Management has implemented ERP automated/configurable controls for the Intangible Assets & Goodwill process. (ERP = Enterprise Resource Planning)","Intangible Assets & Goodwill","Process-wide considerations - Intangible Assets & Goodwill","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets\nAmortization expense","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1501,"Bank reconciliations are performed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1501 Bank reconciliations are performed"},"Bank statements are reconciled to the cash sub-ledger on a periodic basis.  Reconciling items are investigated and resolved in a timely basis.","Treasury - Cash & Investments","Banking & cash management","Cash and cash equivalents","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1502,"Management reviews third-party valuations of pension plan assets",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1502 Management reviews third-party valuations of pension plan assets"},"Management reviews and assesses the reasonableness of third-party valuations of pension plan assets on a periodic basis.  Unusual items are investigated and resolved on a timely basis.","Benefits","Pension assets management","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Accuracy","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1503,"Invoices are reviewed and approved prior to recording",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1503 Invoices are reviewed and approved prior to recording"},"Invoices are reviewed and approved prior to recording. A review includes a comparison of key inputs (price, quantity shipped, etc.) to approved customer orders and shipping documents. Differences are investigated and resolved for recording to occur.\r\n","Revenue & Receivables","Invoicing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","IT Dependent Manual","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1504,"Comparison of derivative transactions recorded to supporting documentation",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1504 Comparison of derivative transactions recorded to supporting documentation"},"A comparison is performed between derivative transactions recorded in the ledger and relevant source documents (e.g. effectiveness assessments, treasury correspondence, trade confirmations, settlements, counterparty statements, etc.). Differences are investigated and resolved on a timely basis.","Financial Instruments","Adjustments & period-end close - Financial Instruments","Other assets or liabilities - Financial instruments","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1505,"Manual review and approval of the equity roll-forward",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1505 Manual review and approval of the equity roll-forward"},"A roll-forward of equity is reviewed and approved by an appropriate level of management on a periodic basis.","Capital & Equity","Adjustments & period-end close - Capital & Equity","Share capital and other equity accounts","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1506,"Electronic card swipe updates employee time information\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1506 Electronic card swipe updates employee time information\r\n"},"An electronic card swipe machine or bio-metrics reader automatically updates employee time information to the payroll system.\r\n","Payroll ","Time recording","Salaries/payroll expense","Transaction Level","Automated","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1507,"Exception report of unbilled shipments is reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1507 Exception report of unbilled shipments is reviewed"},"The system generated exception report indicating shipments that remain unbilled for a predetermined amount of time is investigated and resolved on a timely basis.","Revenue & Receivables","Invoicing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","IT Dependent Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1508,"Analysis of the inventory margins to assess the reasonableness of the lower of cost or market (LCM) reserve",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1508 Analysis of the inventory margins to assess the reasonableness of the lower of cost or market (LCM) reserve"},"A report of inventory items at risk for impairment (e.g. low, rapidly declining, negative margins, etc.) is compared to the established lower of cost or market (LCM) reserve.  Differences are investigated and resolved on a timely basis.","Production & Inventory","Adjustments & period-end close - Production & Inventory","Inventory\nCost of sales","Transaction Level","IT Dependent Manual","Accuracy, Completeness","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1509,"Intangible asset accounts are reviewed for possible impairment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1509 Intangible asset accounts are reviewed for possible impairment"},"On a periodic basis, management assesses impairment indicators to determine whether events or changes in circumstances might have impacted the carrying value of intangible assets such that it may not be recoverable and, therefore, at risk for impairment. ","Intangible Assets & Goodwill","Valuation & impairment","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets","Transaction Level","Manual","Completeness","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1510,"Use of a service organization in IT is appropriately considered",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1510 Use of a service organization in IT is appropriately considered"},"Service organization auditor's reports or equivalent (i.e. SAS 70 report) are identified for service providers and properly classified as either Type I or Type II reports. When reliance is placed upon Type II reports, user controls are identified and mapped to existing company controls and processes. New reports are periodically obtained and reviewed for adequacy of period coverage and control deficiencies; issues are investigated and resolved on a timely basis.","Information Technology General Controls","IT process-wide considerations","ITGC-wide considerations","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1511,"Review and approval of general ledger reconciliations - Period-end Financial Reporting",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1511 Review and approval of general ledger reconciliations - Period-end Financial Reporting"},"General ledger accounts and sub-ledger reconciliations are reviewed and approved by an appropriate level of management on a periodic basis.\r\n","Period-end Financial Reporting","Adjustments & period-end close - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1512,"Manual reconciliation of approved timecards to hours entered into the payroll system\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1512 Manual reconciliation of approved timecards to hours entered into the payroll system\r\n"},"All approved hourly timecards are reconciled to the hours entered into the payroll system on a periodic basis.  Differences are investigated and resolved on a timely basis.\r\n","Payroll ","Time recording","Salaries/payroll expense","Transaction Level","IT Dependent Manual","Accuracy, Completeness","","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1513,"Purchase orders and return authorizations are closed by the system upon goods receipt",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1513 Purchase orders and return authorizations are closed by the system upon goods receipt"},"The system automatically closes purchase orders and return authorizations upon receipt of the goods into inventory and prevents additional receipts against the purchase order/return authorization.","Production & Inventory","Receiving","Inventory","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1514,"Standing data change controls - Capital & Equity",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1514 Standing data change controls - Capital & Equity"},"Modifications to the standing data file(s) are reviewed for completeness, accuracy and authorization by an appropriate level of management.  Consider the following:\r\n\r- Account mapping master data file","Capital & Equity","Process-wide considerations - Capital & Equity","Share capital and other equity accounts","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1515,"Access rights are reviewed by management - Purchasing & Payables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1515 Access rights are reviewed by management - Purchasing & Payables"},"Management reviews access rights periodically to ensure individual access rights are commensurate with job responsibilities.  Exceptions noted are investigated and resolved on a timely basis.","Purchasing & Payables","Process-wide considerations - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Manual","Restricted Access","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1516,"Data is properly migrated/converted",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1516 Data is properly migrated/converted"},"A comparison (one for one, sample based and/or overall metric) is performed between data from the \"legacy\" system and data loaded to the \"new\" system.  Differences are investigated and resolved on a timely basis.","Information Technology General Controls","Program development","Program development","ITGC","IT Dependent Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1517,"A reconciliation of exercises is performed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1517 A reconciliation of exercises is performed"},"A reconciliation is performed between the detail of exercises per the HR department or agent and the exercises per the recordkeeping system.  Differences are investigated and resolved on a timely basis. ","Share-based Compensation Awards","Exercises & modifications","Share-based compensation expense","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","E/O","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1518,"Overhead costs are reviewed for completeness and accuracy",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1518 Overhead costs are reviewed for completeness and accuracy"},"A system generated production overhead cost allocation to inventory report is reviewed for reasonableness (e.g. review of inventoriable costs, amount allocated, etc.) on a periodic basis.  Differences are investigated and resolved on a timely basis.","Production & Inventory","Production & costing","Inventory\nCost of sales","Direct ELC","IT Dependent Manual","N/A","A","","","","","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1519,"Segregation of duties - Financial Instruments",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1519 Segregation of duties - Financial Instruments"},"Management has implemented policies and procedures related to the objective of appropriately segregating duties for the Financial Instruments business process. Management considers the following: \r\n\r- Establishing/closing counterparty relationships is segregated from approval \r\n- Derivative reconciliation function is segregated from derivative functions \r\n- Trade execution/initiation is segregated from confirmation processing \r\n- Trade execution/initiation is segregated from the investment valuation function \r\n- Authorization of master data changes is segregated from processing of master data changes \r\n- Personnel processing transactions are segregated from personnel performing a control over the transactions","Financial Instruments","Process-wide considerations - Financial Instruments","Other assets or liabilities - Financial instruments","Transaction Level","IT Dependent Manual","Restricted Access","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1520,"Quantity adjustments are reviewed and approved",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1520 Quantity adjustments are reviewed and approved"},"Management reviews and approves results of physical inventory counts (periodic or cycle) before adjustments to quantities are made in the inventory sub-ledger.","Production & Inventory","Adjustments & period-end close - Production & Inventory","Inventory\nCost of sales","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1521,"Review of depreciation methods\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1521 Review of depreciation methods\r\n"},"Management periodically reviews a system generated depreciation report (i.e. methods, useful life, salvage value, etc.) to assess the appropriateness of these estimates in light of the current environment. Issues are investigated and resolved on a timely basis.","Property, Plant & Equipment ","Depreciation","Property, plant and equipment\nDepreciation expense","Direct ELC","IT Dependent Manual","N/A","A","","","","","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1522,"Property, plant & equipment is safeguarded",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1522 Property, plant & equipment is safeguarded"},"Property, plant & equipment is safeguarded (e.g. security system, security guards, key cards entry system, locked doors, etc.).","Property, Plant & Equipment ","Process-wide considerations - Property, Plant & Equipment","Property, plant and equipment\nDepreciation expense","Transaction Level","Manual","Restricted Access","","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1523,"Super-user/administrative database/data file transactions or activities and sensitive generic IDs are monitored",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1523 Super-user/administrative database/data file transactions or activities and sensitive generic IDs are monitored"},"High-risk/powerful (e.g., super-user, etc.) database/data file transactions or activities and sensitive generic IDs are monitored in accordance with the company's working practices/policies. Unexpected items are investigated and resolved on a timely basis.","Information Technology General Controls","Database/Data file access","Access to programs and data","ITGC","IT Dependent Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1524,"Disposal forms are sequentially numbered",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1524 Disposal forms are sequentially numbered"},"Property, plant & equipment disposal documents are sequentially numbered and a check is performed to ensure documents are not missing or duplicated or fall outside of a specified range of numbers. Differences are investigated and resolved on a timely basis.","Property, Plant & Equipment ","Disposals & retirements","Property, plant and equipment","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1525,"Valuations are compared each period",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1525 Valuations are compared each period"},"Company updates investment valuations in the investment sub-ledger. A system generated report detailing change in market value by investment is reviewed by management. Unusual items are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Valuation - Treasury","Investments in debt and equity securities","Transaction Level","IT Dependent Manual","Accuracy, Completeness","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1526,"Use of service organization - Treasury",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1526 Use of service organization - Treasury"},"The company outsources a portion of its processing to a third-party service organization.  Activities are in place to evaluate the processing and operating effectiveness of controls at the service organization upon which the company relies.","Treasury - Cash & Investments","Process-wide considerations - Treasury","Cash and cash equivalents\nInvestments in debt and equity securities\nInvestment income","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1527,"Topside financial entries are reviewed and approved",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1527 Topside financial entries are reviewed and approved"},"A system generated journal entry report of all topside entries (direct to the financial statements) is reviewed and approved prior to processing.  Differences are investigated and resolved on a timely basis.","Period-end Financial Reporting","Financial statement presentation & disclosures","Financial statement preparation and disclosures","Transaction Level","IT Dependent Manual","Validity","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1528,"Manual review and approval of reconciliation of Custodian/Investment statements to Recordkeeper/Investment statements",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1528 Manual review and approval of reconciliation of Custodian/Investment statements to Recordkeeper/Investment statements"},"Custodian/investment statements and actuarial reports reconciliations are reviewed and approved by an appropriate level of management on a periodic basis.","Benefits","Adjustments & period-end close - Benefits","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1529,"Review of mathematical calculations in the reporting package spreadsheet prior to submission to the parent company\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1529 Review of mathematical calculations in the reporting package spreadsheet prior to submission to the parent company\r\n"},"Mathematical calculations in the reporting package spreadsheet are reviewed at the unit/subsidiary level prior to submission to the parent company.\r\n","Period-end Financial Reporting","Business unit reporting package","Consolidation","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1530,"Inventory items shipped but not recorded are investigated and resolved",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1530 Inventory items shipped but not recorded are investigated and resolved"},"Inventory items shipped but not recorded are investigated and resolved.","Revenue & Receivables","Invoicing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","IT Dependent Manual","Completeness","","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1531,"Management reviews unrealized gains/losses",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1531 Management reviews unrealized gains/losses"},"Management reviews unrealized gains/losses for proper accounting treatment. Unusual items are investigated and resolved.","Treasury - Cash & Investments","Valuation - Treasury","Investments in debt and equity securities","Transaction Level","Manual","Accuracy","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1532,"Management reviews daily sales reports",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1532 Management reviews daily sales reports"},"Daily sales report is reviewed by management for reasonableness. Exceptions, discrepancies, and unusual items are investigated and resolved on a timely basis.","Revenue & Receivables","Invoicing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Direct ELC","IT Dependent Manual","N/A","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1533,"Derivative transactions are reviewed and approved",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1533 Derivative transactions are reviewed and approved"},"New derivative transactions are reviewed to determine if the derivative qualifies as a hedging instrument. For derivatives that qualify as a hedging instrument, management classifies the hedge strategy as an economic hedge, fair value hedge, cash flow hedge, or foreign currency hedge. Proper approvals are obtained for the designated hedging strategy.","Financial Instruments","Derivative transactions","Other assets or liabilities - Financial instruments","Transaction Level","Manual","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1534,"System transfers correct accounts and balances in the reporting package to the consolidation worksheet\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1534 System transfers correct accounts and balances in the reporting package to the consolidation worksheet\r\n"},"The system automatically transfers correct accounts and balances in the reporting package to the consolidation worksheet based on a pre-defined account mapping.\r\n","Period-end Financial Reporting","Consolidation","Consolidation","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1535,"Comparison between debt terms entered into the system and debt agreements",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1535 Comparison between debt terms entered into the system and debt agreements"},"A manual comparison is performed between the debt terms (e.g., principal balance, interest rate, payment terms, maturity date, etc.) inputted into the system/debt amortization schedule and debt agreements on a timely basis. Differences are investigated and resolved.","Financing","Debt management","Other assets - Deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1536,"Entries per the financial instruments sub-ledger are compared to the general ledger",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1536 Entries per the financial instruments sub-ledger are compared to the general ledger"},"Entries per the financial instruments sub-ledger (e.g., interest income, expense, foreign exchange gain/loss, mark-to-market on derivatives, basis adjustments to hedged items, deferred gains and losses released) are compared to the general ledger on a periodic basis. Differences are investigated and resolved.","Financial Instruments","Adjustments & period-end close - Financial Instruments","Other assets or liabilities - Financial instruments","Transaction Level","Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1537,"Development, testing and production environments are segregated for changes to application programs\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1537 Development, testing and production environments are segregated for changes to application programs\r\n"},"Management has established separate environments for development, test and production.  Only properly segregated personnel can migrate changes between environments.","Information Technology General Controls","Changes to application programs","Program changes","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1538,"Securities on hand are verified",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1538 Securities on hand are verified"},"Securities on hand are physically counted and compared quantities on hand per the investments sub-ledger.  Differences are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Investment transactions","Investments in debt and equity securities","Transaction Level","Manual","Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1539,"Manual comparison between control totals of invoices generated to total shipments",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1539 Manual comparison between control totals of invoices generated to total shipments"},"A manual comparison is performed between the control totals of invoices generated and total shipments per the shipping system.  Differences are investigated and resolved on a timely basis.","Revenue & Receivables","Invoicing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","IT Dependent Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1540,"Review and approval of hourly timecards in the system\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1540 Review and approval of hourly timecards in the system\r\n"},"Hourly timecards are reviewed and approved by appropriate personnel (e.g. department managers) in the system prior to processing.  Unusual items are investigated and resolved on a timely basis.\r\n","Payroll ","Time recording","Salaries/payroll expense","Transaction Level","Automated","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1541,"Manual review and approval of reconciliation of Custodian statements to Recordkeeper/Investment statements",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1541 Manual review and approval of reconciliation of Custodian statements to Recordkeeper/Investment statements"},"Custodian statements and Recordkeeper/Investment statements reconciliations are reviewed and approved by an appropriate level of management on a periodic basis.","Benefits","Adjustments & period-end close - Benefits","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1542,"Comparison of items on a list of period-end recurring entries to entries recorded - Share-based Compensation Awards",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1542 Comparison of items on a list of period-end recurring entries to entries recorded - Share-based Compensation Awards"},"A list of standard period-end recurring journal entries is maintained and compared against entries recorded each period.  Differences are investigated and resolved on a timely basis.","Share-based Compensation Awards","Adjustments & period-end close - Share-based Compensation","Share-based compensation expense","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1543,"Spreadsheets - Period-end Financial Reporting",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1543 Spreadsheets - Period-end Financial Reporting"},"Modifications to spreadsheets or other end-user computing (EUC) tools are controlled and access is restricted to properly authorized individuals.\r\n","Period-end Financial Reporting","Process-wide considerations - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Transaction Level","IT Dependent Manual","Restricted Access, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1544,"System performs mathematical calculations on the reporting package",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1544 System performs mathematical calculations on the reporting package"},"The system performs mathematical calculations on the reporting package.\r\n","Period-end Financial Reporting","Business unit reporting package","Consolidation","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1545,"System populates costs in the return authorization based on original inventory transaction",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1545 System populates costs in the return authorization based on original inventory transaction"},"The system populates costs in the product return authorization based on the costs of the original inventory transaction.","Production & Inventory","Receiving","Inventory","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1546,"One-for-one check of capital project status to system\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1546 One-for-one check of capital project status to system\r\n"},"A project status report is compared to the construction-in-process subsidiary ledger.  Unusual items (i.e. started projects not on the CIP ledger or closed projects on the CIP ledger) are investigated and resolved on a timely basis.\r\n","Property, Plant & Equipment ","Acquisitions & capital projects","Property, plant and equipment","Transaction Level","IT Dependent Manual","Validity, Completeness","","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1547,"System performs mathematical calculations on the consolidation worksheet\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1547 System performs mathematical calculations on the consolidation worksheet\r\n"},"The system performs mathematical calculations on the consolidation worksheet.\r\n","Period-end Financial Reporting","Consolidation","Consolidation","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1548,"Only approved and tested changes are made to the batch scheduler",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1548 Only approved and tested changes are made to the batch scheduler"},"Batch scheduler changes are reviewed for appropriate authorization and testing in accordance with the company's working practices/policy before being moved to production.","Information Technology General Controls","Computer operations","Computer operations","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1549,"Review of held-to-maturity schedules",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1549 Review of held-to-maturity schedules"},"Held-to-maturity schedules determining amortized cost (addresses receipts, interest income, accrued interest income, bond discount amortization, bond premium accretion, etc.) are manually prepared and maintained. The schedule is reviewed by personnel with requisite knowledge; issues are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Interest & dividends","Investment income","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1550,"Indirect Tax (VAT and other) business performance review",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1550 Indirect Tax (VAT and other) business performance review"},"Indirect tax (VAT and other) business performance reviews by jurisdiction are performed on a periodic basis. Such reviews include expected indirect tax (e.g., based on sales, tax rate, remittances, etc.) versus actual. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Taxes","Indirect tax (VAT and other)","Current and deferred income taxes","Direct ELC","IT Dependent Manual","N/A","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1551,"Adjustments are approved - Treasury",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1551 Adjustments are approved - Treasury"},"All adjustments must be reviewed and approved by management prior to period end close. Management’s review includes an examination of source documentation.","Treasury - Cash & Investments","Adjustments & period-end close - Treasury","Cash and cash equivalents\nInvestments in debt and equity securities\nInvestment income","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1552,"Manual roll-forward of Property, plant & equipment is performed and reconciled to the general ledger and source documents",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1552 Manual roll-forward of Property, plant & equipment is performed and reconciled to the general ledger and source documents"},"A roll-forward of Property, plant & equipment is performed incorporating opening balance, current period additions, current period disposals/retirements/transfers, current period depreciation, current period impairments, adjustments and ending balance. The roll-forward is reconciled to source documents and the general ledger and all differences are investigated and resolved on a timely basis.","Property, Plant & Equipment ","Adjustments & period-end close - Property, Plant & Equipment","Property, plant and equipment\nDepreciation expense","Transaction Level","Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1553,"Standing data change controls - Share-based Compensation Awards",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1553 Standing data change controls - Share-based Compensation Awards"},"Modifications to the standing data file(s) are reviewed for completeness, accuracy and authorization by an appropriate level of management. Consider the following:\n- Account mapping master file \r\n- Employee master file \r\n- Share register","Share-based Compensation Awards","Process-wide considerations - Share-based Compensation","Share-based compensation expense","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1554,"Investment strategy and guidelines are maintained",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1554 Investment strategy and guidelines are maintained"},"The company maintains and updates a defined investment strategy and policies (overall and individual limits on instruments/products, currencies, maturities, counterparties, etc.) that are communicated to the appropriate parties on a timely basis.","Treasury - Cash & Investments","Investment transactions","Investments in debt and equity securities","Direct ELC","Manual","N/A","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1555,"Invoices are automatically generated on shipment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1555 Invoices are automatically generated on shipment"},"The invoicing system automatically generates invoices on shipment.","Revenue & Receivables","Invoicing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","Automated","Validity, Completeness","","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1556,"Comparison of items on a list of period-end recurring entries to entries recorded - Taxes",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1556 Comparison of items on a list of period-end recurring entries to entries recorded - Taxes"},"A list of standard period end recurring journal entries is maintained and compared against entries recorded each period.  Differences are investigated and resolved on a timely basis.","Taxes","Adjustments & period-end close - Taxes","Current and deferred income taxes\nIncome tax expense","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1557,"System applies the foreign exchange rate based on the foreign exchange master file\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1557 System applies the foreign exchange rate based on the foreign exchange master file\r\n"},"The system applies the foreign exchange rate included in the foreign exchange master file to the balances denominated in a foreign currency.\r\n","Period-end Financial Reporting","Consolidation","Consolidation","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1558,"Manual review of mathematical calculations in the consolidation worksheet\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1558 Manual review of mathematical calculations in the consolidation worksheet\r\n"},"Mathematical calculations in the consolidation worksheet are reviewed on a periodic basis.\r\n","Period-end Financial Reporting","Consolidation","Consolidation","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1559,"Deferred tax reconciliation is reviewed and approved",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1559 Deferred tax reconciliation is reviewed and approved"},"Book and tax accounts are analyzed and differences are quantified to prepare a schedule of deferred taxes. Deferred taxes are compared to the general ledger; differences are investigated and resolved on a timely basis.","Taxes","Income tax provision","Current and deferred income taxes\nIncome tax expense","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1560,"System consolidates all subsidiaries based on consolidation rules\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1560 System consolidates all subsidiaries based on consolidation rules\r\n"},"The system automatically consolidates all subsidiaries based on consolidation rules.\r\n","Period-end Financial Reporting","Consolidation","Consolidation","Transaction Level","Automated","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1561,"System updates shipments for the correct accounting period based on the shipment date",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1561 System updates shipments for the correct accounting period based on the shipment date"},"The system updates the inventory sub-ledger for shipments in the correct accounting period based on the shipment date entered into the system.","Production & Inventory","Shipping","Inventory\nCost of sales","Transaction Level","Automated","Accuracy","","","","","","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1562,"Policies are maintained for segregation of duties within IT",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1562 Policies are maintained for segregation of duties within IT"},"Management has implemented policies and procedures related to the objective of appropriately segregating duties for the IT department. Consider the following:\n-Development and update to production activities are segregated\r\n-Access to IT functions and application/transactions are segregated\r\n-Development and operations activities are segregated.","Information Technology General Controls","IT process-wide considerations","ITGC-wide considerations","ITGC","IT Dependent Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1563,"Standing data change controls - Benefits",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1563 Standing data change controls - Benefits"},"Modifications to the standing data file(s) are reviewed for completeness, accuracy and authorization by an appropriate level of management.  Consider the following:\r\n\r- Account mapping master file\r\n- Human resource master file\r\n- Pension master file","Benefits","Process-wide considerations - Benefits","Other liabilities - Pension, post-employment and other benefits","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1564,"Accounting policies are documented and approved\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1564 Accounting policies are documented and approved\r\n"},"Accounting policies are maintained and updated as necessary to reflect current GAAP. Accounting policies are approved by appropriate level of management on a timely basis.","Period-end Financial Reporting","Process-wide considerations - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Direct ELC","Manual","N/A","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1565,"Access rights are reviewed by management - Treasury",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1565 Access rights are reviewed by management - Treasury"},"Management reviews access rights periodically to ensure individual access rights are commensurate with job responsibilities.  Exceptions noted are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Process-wide considerations - Treasury","Cash and cash equivalents\nInvestments in debt and equity securities\nInvestment income","Transaction Level","Manual","Restricted Access","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1566,"System enforced spending limits and approval procedures",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1566 System enforced spending limits and approval procedures"},"Established policies and procedures define spending limits and approval procedures for purchase orders. Spending limits and approval procedures are system enforced.","Purchasing & Payables","Ordering","Accounts payable\nOperating expenses","Transaction Level","Automated","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1567,"Access rights are reviewed by management - Intangible Assets & Goodwill",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1567 Access rights are reviewed by management - Intangible Assets & Goodwill"},"Management reviews access rights periodically to ensure individual access rights are commensurate with job responsibilities.  Exceptions noted are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Process-wide considerations - Intangible Assets & Goodwill","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets\nAmortization expense","Transaction Level","Manual","Restricted Access","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1568,"Sub-ledgers are reconciled to the general ledger - Purchasing & Payables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1568 Sub-ledgers are reconciled to the general ledger - Purchasing & Payables"},"Purchasing & Payables sub-ledgers are reconciled to the general ledger on a periodic basis.  Reconciling items are investigated and resolved in a timely basis.","Purchasing & Payables","Adjustments & period-end close - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1569,"System calculates the tax provision based on data inputs",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1569 System calculates the tax provision based on data inputs"},"The system calculates the tax provision based on data inputs and programmed procedures.","Taxes","Income tax provision","Current and deferred income taxes\nIncome tax expense","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1570,"Terminated application user access rights are removed on a timely basis",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1570 Terminated application user access rights are removed on a timely basis"},"User access rights to the application are removed for terminated employees on a timely basis.","Information Technology General Controls","Application access","Access to programs and data","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1571,"Reasonableness check of equity adjustments",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1571 Reasonableness check of equity adjustments"},"Management reviews the reasonableness of adjustments made to equity accounts. Review ensures that adjustments relate to equity or other comprehensive income (e.g., unrealized gains and losses on available for sale securities, foreign exchange translation adjustments, minimum pension liability adjustments, etc.). Unusual items are investigated and resolved on a timely basis.","Capital & Equity","Adjustments & period-end close - Capital & Equity","Share capital and other equity accounts","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1572,"Management reviews the income tax provision to ensure non-routine tax transactions have been incorporated",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1572 Management reviews the income tax provision to ensure non-routine tax transactions have been incorporated"},"Management reviews the income tax provision to ensure non-routine tax transactions (e.g. acquisitions, entering major new jurisdictions, etc.) have been incorporated. Exceptions are investigated and resolved on a timely basis.","Taxes","Income tax provision","Current and deferred income taxes\nIncome tax expense","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1573,"System calculates the depreciation amount based on useful life entered\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1573 System calculates the depreciation amount based on useful life entered\r\n"},"The system calculates the depreciation amount based on useful life entered.\r\n","Property, Plant & Equipment ","Depreciation","Property, plant and equipment\nDepreciation expense","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1574,"System calculates the amortization amount based on useful life entered",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1574 System calculates the amortization amount based on useful life entered"},"The system calculates the amortization amount based on useful life entered (or assigned asset category) and programmed procedures.","Intangible Assets & Goodwill","Amortization","Intangible assets subject to amortization\nAmortization expense","Transaction Level","Automated","Accuracy","A","","","","","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1575,"Access rights are reviewed by management - Period-end Financial Reporting",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1575 Access rights are reviewed by management - Period-end Financial Reporting"},"Management reviews access rights periodically to ensure individual access rights are commensurate with job responsibilities.  Exceptions noted are investigated and resolved. ","Period-end Financial Reporting","Process-wide considerations - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Transaction Level","Manual","Restricted Access","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1576,"Management reviews the classification of awards",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1576 Management reviews the classification of awards"},"Management reviews awards for classification of all awards (liability vs. equity) based on the terms of new grants or modification of previous grants.","Share-based Compensation Awards","Grants & assumptions","Share-based compensation expense","Transaction Level","Manual","Accuracy","A","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1577,"Segregation of duties - Intangible Assets & Goodwill",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1577 Segregation of duties - Intangible Assets & Goodwill"},"Management has implemented policies and procedures related to the objective of appropriately segregating duties for the Intangible Assets & Goodwill business process. Management considers the following: \r\n\r- Valuation function is segregated from the acquisition function \r\n- Authorization of master data changes is segregated from processing of master data changes \r\n- Personnel processing transactions are segregated from personnel performing a control over the transactions","Intangible Assets & Goodwill","Process-wide considerations - Intangible Assets & Goodwill","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets\nAmortization expense","Transaction Level","IT Dependent Manual","Restricted Access","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1578,"Write-off of the deferred tax asset is reviewed for accuracy",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1578 Write-off of the deferred tax asset is reviewed for accuracy"},"The entry to book the deferred tax asset entries are reviewed upon settlement of awards (e.g., exercise, termination).  Unusual items are investigated and resolved on a timely basis. ","Share-based Compensation Awards","Exercises & modifications","Share-based compensation expense","Transaction Level","Manual","Accuracy, Completeness","A","","V","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1579,"Segregation of duties - Benefits",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1579 Segregation of duties - Benefits"},"Management has implemented policies and procedures related to the objective of appropriately segregating duties for the Benefits business process. Management considers the following: \r\n\r- Approval of plan participants is segregated from processing of participants in the benefits system \r\n- Authorization of master data changes is segregated from processing of master data changes \r\n- Personnel processing transactions are segregated from personnel performing a control over the transactions","Benefits","Process-wide considerations - Benefits","Other liabilities - Pension, post-employment and other benefits","Transaction Level","IT Dependent Manual","Restricted Access","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1580,"Review and approval of general ledger reconciliations - Property, Plant & Equipment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1580 Review and approval of general ledger reconciliations - Property, Plant & Equipment"},"Property, plant & equipment general ledger account reconciliations are reviewed and approved by an appropriate level of management on a periodic basis.","Property, Plant & Equipment ","Adjustments & period-end close - Property, Plant & Equipment","Property, plant and equipment\nDepreciation expense","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1581,"Manual review and approval of vacation accruals\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1581 Manual review and approval of vacation accruals\r\n"},"Vacation accruals are reviewed for reasonableness of assumptions, mathematical accuracy, and completeness and accuracy of data inputs (approved vacation hours from supervisors, pay rates, etc.). Resulting accruals are approved prior to recording.\r\n","Payroll ","Adjustments & period-end close - Payroll","Salaries/payroll expense","Transaction Level","Manual","Validity, Accuracy","A","","","","C","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1582,"Customer complaints/disputes are investigated and resolved\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1582 Customer complaints/disputes are investigated and resolved\r\n"},"Reported customer complaints/disputes are investigated and resolved on a timely basis.\r\n","Revenue & Receivables","Cash receipts","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","Manual","Accuracy","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1583,"Manual review of receiving documents around period end to ensure accruals have been recorded",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1583 Manual review of receiving documents around period end to ensure accruals have been recorded"},"A manual review of receiving documents is performed for goods received around the period end date to ensure the related accrual is recorded.  Differences are investigated and resolved on a timely basis.","Purchasing & Payables","Adjustments & period-end close - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Manual","Accuracy, Completeness","","","","","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1584,"Review and approval of general ledger reconciliations - Purchasing & Payables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1584 Review and approval of general ledger reconciliations - Purchasing & Payables"},"Purchasing & Payables general ledger account reconciliations are reviewed and approved by an appropriate level of management on a periodic basis.","Purchasing & Payables","Adjustments & period-end close - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1585,"Review of debt information obtained from the treasury department",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1585 Review of debt information obtained from the treasury department"},"The treasury department must communicate all information regarding debt (e.g., debt issuances, payments, extinguishments, etc.) to the accounting department in accordance with the company's policy (e.g. certification, e-mail, etc). A review of the information is performed to ensure completeness. Missing or incomplete information is investigated and resolved on a timely basis.","Financing","Debt management","Other assets - Deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1586,"One-for-one check between impairment testing inputs and assumptions and source documents - Goodwill",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1586 One-for-one check between impairment testing inputs and assumptions and source documents - Goodwill"},"A manual one-for-one check is performed between goodwill impairment testing inputs and assumptions and source documents.  Differences are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Valuation & impairment","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets","Transaction Level","Manual","Accuracy, Completeness","A","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1587,"Automated two-way match for services",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1587 Automated two-way match for services"},"The system performs a two-way match by comparing pertinent data between the approved invoice (i.e. evidencing that services were received) and the purchase order; further processing is blocked when differences exceeding a predetermined threshold are noted.","Purchasing & Payables","Invoice processing","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Automated","Validity, Accuracy","A","","","E/O","","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1588,"System updates inventory costs in the sub-ledger based on the return authorization costs when goods are received",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1588 System updates inventory costs in the sub-ledger based on the return authorization costs when goods are received"},"The system updates the inventory costs in the sub-ledger based on the product return authorization costs when goods are received.","Production & Inventory","Receiving","Inventory","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1589,"Approval in the system for purchase order costs outside those specified in the approved master file",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1589 Approval in the system for purchase order costs outside those specified in the approved master file"},"Purchase order price outside those specified in the approved master file must be approved in the system by authorized personnel for processing to continue.","Purchasing & Payables","Ordering","Accounts payable\nOperating expenses","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1590,"Physical access to inventory is restricted",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1590 Physical access to inventory is restricted"},"Inventory is stored in secured areas and security systems prevent unauthorized personnel from gaining access to warehouses.  Satisfactory security measures exist over vehicles entering or leaving the site (e.g., weighing or spot counts). ","Production & Inventory","Process-wide considerations - Production & Inventory","Inventory\nCost of sales","Transaction Level","Manual","Restricted Access","","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1591,"Investment detail review",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1591 Investment detail review"},"Investment details/activity (e.g., interest income, gain or loss on sale, market value, etc.) are reviewed on a periodic basis. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Investment transactions","Investments in debt and equity securities","Direct ELC","Manual","N/A","A","","","E/O","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1592,"System posts benefits entries based on a pre-defined account mapping",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1592 System posts benefits entries based on a pre-defined account mapping"},"The system automatically posts benefits entries based on a pre-defined account mapping.","Benefits","Process-wide considerations - Benefits","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1593,"Only properly approved changes to operating system/network are migrated into production",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1593 Only properly approved changes to operating system/network are migrated into production"},"Changes to operating system/network are reviewed for approval of testing, approval to promote and confirmation of the approved version prior to being moved to production.  Changes are promoted to production by a person other than the developer.","Information Technology General Controls","Changes to operating system/network","Program changes","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1594,"Income tax provision policy and procedure",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1594 Income tax provision policy and procedure"},"Management maintains and updates policies and procedures detailing the preparation of the tax provision by jurisdiction. Management reviews the income tax provision to ensure it is calculated in accordance with policies and procedures. Exceptions are investigated and resolved on a timely basis.","Taxes","Income tax provision","Current and deferred income taxes\nIncome tax expense","Direct ELC","Manual","N/A","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1595,"New or amended debt agreements are approved",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1595 New or amended debt agreements are approved"},"New or amended debt agreements require review and approval from the appropriate level of management or Board of Directors.","Financing","Debt management","Other assets - Deferred charges\nNotes payable and long-term debt\nInterest expense","Transaction Level","Manual","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1596,"Account analysis of details and adjustments - Financial Instruments",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1596 Account analysis of details and adjustments - Financial Instruments"},"An account analysis is performed on a periodic basis by personnel with requisite knowledge. Review considers derivative asset/liability movements, derivative P&L gain/losses, interest income and expense, other comprehensive income and releases, etc. Unusual and/or missing items are investigated and resolved on a timely basis.","Financial Instruments","Adjustments & period-end close - Financial Instruments","Other assets or liabilities - Financial instruments","Direct ELC","IT Dependent Manual","N/A","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1597,"Management reviews completed financial statements and disclosure checklist",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1597 Management reviews completed financial statements and disclosure checklist"},"A checklist of items to be included in the financial statements and disclosures is completed as part of the period-end financial reporting process. Management reviews the completed checklist for completeness and accuracy. Unusual and missing items are investigated and resolved.","Period-end Financial Reporting","Financial statement presentation & disclosures","Financial statement preparation and disclosures","Transaction Level","Manual","Accuracy, Completeness","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1598,"Comparison of items on a list of period-end recurring entries to entries recorded - Capital & Equity",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1598 Comparison of items on a list of period-end recurring entries to entries recorded - Capital & Equity"},"A list of standard period end recurring journal entries is maintained and compared against entries recorded each period.  Differences are investigated and resolved on a timely basis.","Capital & Equity","Adjustments & period-end close - Capital & Equity","Share capital and other equity accounts","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1599,"Income tax provision calculation is reviewed for reasonableness",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1599 Income tax provision calculation is reviewed for reasonableness"},"The income tax provision calculation is reviewed for reasonableness. Exceptions are investigated and resolved on a timely basis.","Taxes","Income tax provision","Current and deferred income taxes\nIncome tax expense","Direct ELC","Manual","N/A","A","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1600,"Purchase orders are reconciled to planned requisitions",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1600 Purchase orders are reconciled to planned requisitions"},"Reports detailing differences between planned purchase orders, purchase requisitions and purchase orders are reviewed regularly and differences are investigated and resolved on a timely basis.","Purchasing & Payables","Ordering","Accounts payable\nOperating expenses","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1601,"Manual comparison is performed between participant information per the final actuarial report and participant data submitted",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1601 Manual comparison is performed between participant information per the final actuarial report and participant data submitted"},"Manual comparison is performed between participant information included in the final actuarial report (e.g., total active, terminated vested, retired employees) and participant data submitted to the actuary. Differences are investigated and resolved on a timely basis.","Benefits","Pension & OPEB expense","Other liabilities - Pension, post-employment and other benefits","Transaction Level","Manual","Accuracy, Completeness","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1602,"Account analysis of details and adjustments - Benefits",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1602 Account analysis of details and adjustments - Benefits"},"An account analysis is performed on a periodic basis by personnel with requisite knowledge; review includes analysis of account details and adjustments recorded during the period. Unusual and/or missing items are investigated and resolved on a timely basis.","Benefits","Adjustments & period-end close - Benefits","Other liabilities - Pension, post-employment and other benefits","Direct ELC","IT Dependent Manual","N/A","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1603,"Segregation of duties - Treasury",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1603 Segregation of duties - Treasury"},"Management has implemented policies and procedures related to the objective of appropriately segregating duties for the Treasury - Cash & Investments business process. Management considers the following: \r\n\r- Opening/closing of banks accounts is segregated from approval \r\n- Disbursement (e.g., wire-transfers, manual checks) approval function is segregated from the disbursement processing function \r\n- Bank reconciliation function is segregated from cash receipts or disbursements functions\r\n- Investment reconciliation function is segregated from investment functions\r\n- Trade execution/initiation is segregated from confirmation processing \r\n- Trade execution/initiation is segregated from the investment valuation function \r\n- Authorization of master data changes is segregated from processing of master data changes \r\n- Personnel processing transactions are segregated from personnel performing a control over the transactions","Treasury - Cash & Investments","Process-wide considerations - Treasury","Cash and cash equivalents\nInvestments in debt and equity securities\nInvestment income","Transaction Level","IT Dependent Manual","Restricted Access","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1604,"Manual review for mathematical accuracy of invoices",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1604 Manual review for mathematical accuracy of invoices"},"Manual review for mathematical accuracy of invoices.","Purchasing & Payables","Invoice processing","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1605,"Manual approval of payroll rates granted outside of those specified in the payroll master file\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1605 Manual approval of payroll rates granted outside of those specified in the payroll master file\r\n"},"Payroll rates granted outside those specified in the payroll master file must be approved in the system by authorized personnel for processing to continue.\r\n","Payroll ","Payroll calculations","Salaries/payroll expense","Transaction Level","IT Dependent Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1606,"Management monitors customer complaints for processing issues",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1606 Management monitors customer complaints for processing issues"},"Management monitors performance measures, including the number of invoice-related customer inquiries and complaints per month, and the number and amount of adjustments to prior invoices.  Issues are investigated and resolved on a timely basis.","Revenue & Receivables","Customer returns, discounts & allowances","Customer returns, discounts and allowances","Direct ELC","IT Dependent Manual","N/A","A","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1607,"Manual review of mathematical calculations in the financial statements and disclosures\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1607 Manual review of mathematical calculations in the financial statements and disclosures\r\n"},"Mathematical calculations in the financial statements and disclosure items are manually performed and reviewed.\r\n","Period-end Financial Reporting","Financial statement presentation & disclosures","Financial statement preparation and disclosures","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1608,"Comparison of items on a list of period-end recurring entries to entries recorded - Purchasing & Payables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1608 Comparison of items on a list of period-end recurring entries to entries recorded - Purchasing & Payables"},"A list of standard period end recurring entries is maintained and compared against entries recorded each period.  Differences are investigated and resolved on a timely basis.","Purchasing & Payables","Adjustments & period-end close - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1609,"Payment vouchers are reconciled to disbursements register",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1609 Payment vouchers are reconciled to disbursements register"},"Payments recorded in the general ledger are reconciled to the cheque register to ensure that all disbursements are recorded and in the correct period.  Differences are investigated and resolved on a timely basis.","Purchasing & Payables","Payments","Accounts payable\nOperating expenses","Transaction Level","Manual","Validity, Accuracy, Completeness","","","","","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1610,"Management reviews impairment testing for reasonableness - Goodwill",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1610 Management reviews impairment testing for reasonableness - Goodwill"},"Management reviews and approves goodwill impairment testing and ensures the calculation was performed in accordance with company policy. Unusual items are investigated and resolved on a timely basis.","Intangible Assets & Goodwill","Valuation & impairment","Intangible assets subject to amortization\nGoodwill and indefinite-lived intangible assets","Transaction Level","Manual","Validity, Accuracy, Completeness","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1611,"One-for-one check of sales return receipt documents to credit memos",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1611 One-for-one check of sales return receipt documents to credit memos"},"A one-for-one completeness check is performed by tracing all sales return receipt documents to credit memos issued for sales return transactions. Differences are investigated and resolved on a timely basis.","Revenue & Receivables","Customer returns, discounts & allowances","Customer returns, discounts and allowances","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1612,"Manual comparison between the information in the consolidation worksheet and the source documents\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1612 Manual comparison between the information in the consolidation worksheet and the source documents\r\n"},"A manual comparison is performed between the information entered into the consolidation worksheet and the source documents (i.e. information in the reporting package and consolidation adjustments). Differences are investigated and resolved on a timely basis.","Period-end Financial Reporting","Consolidation","Consolidation","Transaction Level","Manual","Validity, Accuracy, Completeness","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1613,"Adjustments are approved - Period-end Financial Reporting",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1613 Adjustments are approved - Period-end Financial Reporting"},"All adjustments (i.e. manual journal entries) must be reviewed and approved by management prior to period-end close. Management’s review includes an examination of source documentation. ","Period-end Financial Reporting","Adjustments & period-end close - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1614,"Comparison of items on a list of period-end recurring entries to entries recorded - Financial Instruments",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1614 Comparison of items on a list of period-end recurring entries to entries recorded - Financial Instruments"},"A list of standard period end recurring journal entries is maintained and compared against entries recorded each period.  Differences are investigated and resolved on a timely basis.","Financial Instruments","Adjustments & period-end close - Financial Instruments","Other assets or liabilities - Financial instruments","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1615,"New plans and amendments are approved by the compensation committee",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1615 New plans and amendments are approved by the compensation committee"},"New plans or amendments to existing plans are approved by the compensation committee/board of directors and shareholders (as required).","Share-based Compensation Awards","Pricing model","Share-based compensation expense","Transaction Level","Manual","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1616,"Account analysis of details and adjustments - Purchasing & Payables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1616 Account analysis of details and adjustments - Purchasing & Payables"},"An account analysis is performed on a periodic basis by personnel with requisite knowledge; review includes analysis of account details and adjustments (e.g. aged invoices, debit items, etc.) recorded during the period. Unusual and/or missing items are investigated and resolved on a timely basis.","Purchasing & Payables","Adjustments & period-end close - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Direct ELC","IT Dependent Manual","N/A","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1617,"Access requests to the operating system/network are properly reviewed and authorized by management",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1617 Access requests to the operating system/network are properly reviewed and authorized by management"},"All access requests for either new or existing operating system/network users are reviewed for compliance with the company's working practices/policies to ensure access rights are commensurate with job responsibilities, approved by an appropriate individual and entered accurately into the system.","Information Technology General Controls","Operating system/Network access","Access to programs and data","ITGC","Manual","N/A","A","P&D","V","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1618,"Sales invoice indirect tax account postings are reviewed",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1618 Sales invoice indirect tax account postings are reviewed"},"Sales invoice tax postings are reviewed to ensure all indirect tax elements are posted to correct indirect tax sub-ledger accounts. Unusual and missing items are investigated and resolved on a timely basis. ","Taxes","Indirect tax (VAT and other)","Current and deferred income taxes","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1619,"Management maintains and updates policy regarding investments",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1619 Management maintains and updates policy regarding investments"},"Management maintains and updates a policy regarding investments (e.g., accounting treatment and reporting for investments in equity securities that have readily determinable fair values and for all investments in debt securities, investments accounted for under equity method, etc.). The investment policy is communicated to the appropriate parties on a timely basis.","Treasury - Cash & Investments","Investment transactions","Investments in debt and equity securities","Direct ELC","Manual","N/A","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1620,"Access rights are reviewed by management - Revenue & Receivables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1620 Access rights are reviewed by management - Revenue & Receivables"},"Management reviews access rights periodically to ensure individual access rights are commensurate with job responsibilities.  Exceptions noted are investigated and resolved on a timely basis.","Revenue & Receivables","Process-wide considerations - Revenue & Receivables","Accounts receivable\nAllowance for doubtful accounts\nCustomer returns, discounts and allowances\nDeferred and unearned revenue\nGross revenue","Transaction Level","Manual","Restricted Access","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1621,"Use of service organization - Capital & Equity",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1621 Use of service organization - Capital & Equity"},"The company outsources a portion of its processing to a third-party service organization.  Activities are in place to evaluate the processing and operating effectiveness of controls at the service organization upon which the company relies.","Capital & Equity","Process-wide considerations - Capital & Equity","Share capital and other equity accounts","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1622,"Management maintains and updates policy for fair value",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1622 Management maintains and updates policy for fair value"},"The company maintains and updates a policy regarding determination of fair value in accordance with GAAP (market-based approach). The fair value policy is communicated to the appropriate parties on a timely basis.","Treasury - Cash & Investments","Valuation - Treasury","Investments in debt and equity securities","Direct ELC","Manual","N/A","","","V","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1623,"Review and approval of general ledger reconciliations - Payroll",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1623 Review and approval of general ledger reconciliations - Payroll"},"Payroll general ledger account reconciliations are reviewed and approved by an appropriate level of management on a periodic basis.\r\n","Payroll ","Adjustments & period-end close - Payroll","Salaries/payroll expense","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1624,"Review of repairs & maintenance account\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1624 Review of repairs & maintenance account\r\n"},"An account analysis of repairs and maintenance is performed on a periodic basis by personnel with requisite knowledge. The review assesses the reasonableness and proper treatment of the expenses recorded (capitalizable or expensed). Unusual and/or missing items are investigated and resolved on a timely basis.","Property, Plant & Equipment ","Adjustments & period-end close - Property, Plant & Equipment","Property, plant and equipment\nDepreciation expense","Direct ELC","IT Dependent Manual","N/A","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1625,"Hedge accounting template used to document all derivatives",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1625 Hedge accounting template used to document all derivatives"},"Management maintains a hedge accounting template used to capture the required documentation at the inception of the hedge designation. The template includes the hedge relationship, risk management objective, strategy, hedging instrument (including key terms), hedged item, nature of risk being hedged, effectiveness and ineffectiveness measurement methods, etc. The template is to be reviewed and approved by appropriate personnel prior to trade initiation.","Financial Instruments","Derivative transactions","Other assets or liabilities - Financial instruments","Transaction Level","Manual","Validity","","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1626,"Sub-ledgers are reconciled to the general ledger - Period-end Financial Reporting",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1626 Sub-ledgers are reconciled to the general ledger - Period-end Financial Reporting"},"General ledger accounts and sub-ledgers are reconciled on a periodic basis.  Unusual items and differences are investigated and resolved on a timely basis.","Period-end Financial Reporting","Adjustments & period-end close - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1627,"Review and approval of general ledger reconciliations - Production & Inventory",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1627 Review and approval of general ledger reconciliations - Production & Inventory"},"Production & Inventory general ledger account reconciliations are reviewed and approved by an appropriate level of management on a periodic basis.","Production & Inventory","Adjustments & period-end close - Production & Inventory","Inventory\nCost of sales","Transaction Level","IT Dependent Manual","Accuracy, Completeness","A","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1628,"List of related party transactions that require reporting is compared against transactions received from key personnel\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1628 List of related party transactions that require reporting is compared against transactions received from key personnel\r\n"},"A list of related party transactions (such as receiving or providing accounting, management or other services by or for related parties at no charge or a major stockholder absorbing corporate expenses, etc.) that require recording to and/or disclosure in the financial statements is maintained. This list is compared against related party transactions received from key personnel. Differences are investigated and resolved on a timely basis.","Period-end Financial Reporting","Financial statement presentation & disclosures","Financial statement preparation and disclosures","Transaction Level","Manual","Completeness","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1629,"System performs mathematical calculations for invoices",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1629 System performs mathematical calculations for invoices"},"The system performs mathematical calculations automatically for invoices.","Revenue & Receivables","Invoicing","Accounts receivable\nDeferred and unearned revenue\nGross revenue","Transaction Level","Automated","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1630,"System cut-off by recording credit memos based on receiving date",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1630 System cut-off by recording credit memos based on receiving date"},"The system achieves transaction cut-off by recording credit memos in the correct accounting period based on the receiving document date.","Revenue & Receivables","Customer returns, discounts & allowances","Customer returns, discounts and allowances","Transaction Level","Automated","Accuracy, Completeness","","","","","","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1631,"Invoices without a purchase order are approved for payment",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1631 Invoices without a purchase order are approved for payment"},"Invoices without a purchase order are approved by personnel with requisite knowledge and appropriate authority. Only approved invoices are processed for payments.","Purchasing & Payables","Payments","Accounts payable\nOperating expenses","Transaction Level","IT Dependent Manual","Validity, Accuracy","A","","","E/O","","R&O","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1632,"Comparison between the approved tax provision calculation to the tax sub-ledger/general ledger",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1632 Comparison between the approved tax provision calculation to the tax sub-ledger/general ledger"},"A comparison is performed between the approved income tax provision calculation to the tax sub-ledger/general ledger. Differences are investigated and resolved on a timely basis.","Taxes","Income tax provision","Current and deferred income taxes\nIncome tax expense","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1633,"Reconciliation of investment sub-ledger to third-party statements",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1633 Reconciliation of investment sub-ledger to third-party statements"},"Investment sub-ledger is reconciled to third-party statements (i.e., recordkeeper, custodian, broker statements) on a periodic basis.  Differences are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Adjustments & period-end close - Treasury","Cash and cash equivalents\nInvestments in debt and equity securities\nInvestment income","Transaction Level","Manual","Validity, Accuracy, Completeness","A","","","E/O","C","R&O","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1634,"Interest expenses are reviewed against budget",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1634 Interest expenses are reviewed against budget"},"Interest expense is reviewed for reasonableness on a periodic basis. Such reviews include budget (incorporating average interest rate, average debt balance over period, capitalized interest, deferred financing costs, impact of interest rate swaps, accretion, etc.) versus actual. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Financing","Debt management","Other assets - Deferred charges\nNotes payable and long-term debt\nInterest expense","Direct ELC","Manual","N/A","A","","","E/O","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1635,"Cheques are accounted for",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1635 Cheques are accounted for"},"Cheques are sequentially numbered. Cheque runs are reviewed for any missing or unusual item (e.g., voids, rejected, duplicate numbers, numbers that fall outside a specified range, etc.). Missing or unusual items are investigated and resolved on a timely basis.","Treasury - Cash & Investments","Banking & cash management","Cash and cash equivalents","Transaction Level","Manual","Completeness","","","","E/O","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1636,"Reporting package business performance reviews\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1636 Reporting package business performance reviews\r\n"},"At the unit/subsidiary level (reporting package), business performance reviews are performed. Such reviews include budget versus actual, prior periods versus actual, etc. Variances from expectation outside a predetermined threshold and unusual items are investigated and resolved on a timely basis.","Period-end Financial Reporting","Business unit reporting package","Consolidation","Direct ELC","IT Dependent Manual","N/A","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1637,"Standing data change controls - Revenue & Receivables",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1637 Standing data change controls - Revenue & Receivables"},"Modifications to the standing data file(s) are reviewed for completeness, accuracy and authorization by an appropriate level of management. Consider the following\r\n- Data that impacts the determination of sales price (e.g. customer master file, product master file, contract master file, etc.) \r\n- Account mapping master file","Revenue & Receivables","Process-wide considerations - Revenue & Receivables","Accounts receivable\nAllowance for doubtful accounts\nCustomer returns, discounts and allowances\nDeferred and unearned revenue\nGross revenue","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1638,"Use of service organization - Revenue & Receivables\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1638 Use of service organization - Revenue & Receivables\r\n"},"The company outsources a portion of its processing to a third-party service organization. Activities are in place to evaluate the processing and operating effectiveness of controls at the service organization upon which the company relies.","Revenue & Receivables","Process-wide considerations - Revenue & Receivables","Accounts receivable\nAllowance for doubtful accounts\nCustomer returns, discounts and allowances\nDeferred and unearned revenue\nGross revenue","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1639,"Segregation of duties - Capital & Equity",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1639 Segregation of duties - Capital & Equity"},"Management has implemented policies and procedures related to the objective of appropriately segregating duties for the Capital & Equity business process. Management considers the following: \r\n\r- Issuance of equity shares (e.g., stock certificate, options) is segregated from the recordkeeping function \r\n- Approval of equity transactions are segregated from processing/recording \r\n- Authorization of master data changes is segregated from processing of master data changes \r\n- Personnel processing transactions are segregated from personnel performing a control over the transactions","Capital & Equity","Process-wide considerations - Capital & Equity","Share capital and other equity accounts","Transaction Level","IT Dependent Manual","Restricted Access","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1640,"Manual comparison between list of consolidating subsidiaries and those in the consolidation worksheet\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1640 Manual comparison between list of consolidating subsidiaries and those in the consolidation worksheet\r\n"},"A manual comparison is performed between the detailed listing of units/subsidiaries to be consolidated to the units/subsidiaries within the consolidation worksheet.  Differences are investigated and resolved on a timely basis.","Period-end Financial Reporting","Consolidation","Consolidation","Transaction Level","Manual","Completeness","","","","","C","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1641,"Adjustments are approved - Taxes",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1641 Adjustments are approved - Taxes"},"All adjustments must be reviewed and approved by management prior to period end close. Management’s review includes an examination of source documentation.","Taxes","Adjustments & period-end close - Taxes","Current and deferred income taxes\nIncome tax expense","Transaction Level","Manual","Validity, Accuracy","A","","","E/O","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1642,"Manual review of financial statements and disclosures to ensure completeness and accuracy",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1642 Manual review of financial statements and disclosures to ensure completeness and accuracy"},"Disclosure items are reviewed for reasonableness of assumptions, mathematical accuracy, and completeness and accuracy of data inputs in accordance with documented policies and procedures. Resulting changes are approved prior to updating the financial statements and disclosure items.","Period-end Financial Reporting","Financial statement presentation & disclosures","Financial statement preparation and disclosures","Transaction Level","Manual","Accuracy","","P&D","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1643,"Account analysis of details and adjustments - Payroll\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1643 Account analysis of details and adjustments - Payroll\r\n"},"An account analysis is performed on a periodic basis by personnel with requisite knowledge; review includes analysis of account details and adjustments recorded during the period. Unusual and/or missing items are investigated and resolved on a timely basis.","Payroll ","Adjustments & period-end close - Payroll","Salaries/payroll expense","Direct ELC","IT Dependent Manual","N/A","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1644,"Use of service organization - Purchasing & Payables\r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1644 Use of service organization - Purchasing & Payables\r\n"},"The company outsources a portion of its processing to a third-party service organization.  Activities are in place to evaluate the processing and operating effectiveness of controls at the service organization upon which the company relies.","Purchasing & Payables","Process-wide considerations - Purchasing & Payables","Accounts payable\nAccruals, provisions and other liabilities \nOperating expenses","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1645,"Account analysis of details and adjustments - Financing",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1645 Account analysis of details and adjustments - Financing"},"An account analysis is performed on a periodic basis by personnel with requisite knowledge; review includes analysis of account details and adjustments recorded during the period. Unusual and/or missing items are investigated and resolved on a timely basis.","Financing","Adjustments & period-end close - Financing","Other assets - deferred charges\nNotes payable and long-term debt\nInterest expense","Direct ELC","IT Dependent Manual","N/A","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1646,"System automatically calculates payroll related accruals \r\n",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1646 System automatically calculates payroll related accruals \r\n"},"The system automatically calculates payroll related accruals (including vacation, holiday, sick pay, etc.) based on employee master data and timesheets processed.\r\n","Payroll ","Adjustments & period-end close - Payroll","Salaries/payroll expense","Transaction Level","Automated","Validity, Accuracy, Completeness","","","","","C","","CO",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[1647,"Use of service organization - Period-end Financial Reporting",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1647 Use of service organization - Period-end Financial Reporting"},"The company outsources a portion of its processing to a third-party service organization.  Activities are in place to evaluate the processing and operating effectiveness of controls at the service organization upon which the company relies.","Period-end Financial Reporting","Process-wide considerations - Period-end Financial Reporting","Financial statement preparation and disclosures\nConsolidation","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1648,"Use of service organization - Production & Inventory",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1648 Use of service organization - Production & Inventory"},"The company outsources a portion of its processing to a third-party service organization.  Activities are in place to evaluate the processing and operating effectiveness of controls at the service organization upon which the company relies.","Production & Inventory","Process-wide considerations - Production & Inventory","Inventory\nCost of sales","Transaction Level","Manual","Accuracy","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[1649,"Standing data change controls - Financial Instruments",{"$f":"tblCtrlsLibraryEN[[#This Row],[No.]]&\" \"&tblCtrlsLibraryEN[[#This Row],[Title]]","v":"1649 Standing data change controls - Financial Instruments"},"Modifications to the standing data file(s) are reviewed for completeness, accuracy and authorization by an appropriate level of management. Consider the following:\n- Account mapping master data file","Financial Instruments","Process-wide considerations - Financial Instruments","Other assets or liabilities - Financial instruments","Transaction Level","IT Dependent Manual","Validity, Accuracy, Completeness","A","","","","","","",null,{"$f":"IF(OR(tblCtrlsLibraryEN[[#This Row],[A]]<>\"\",tblCtrlsLibraryEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]

{"sheet":"Substantive Procedures EN","index":15,"n_rows":1630,"n_cols":19,"rows_kept":1630,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,"Assertions"]
[]
["No.","Title","Concat","Description","Acronym","Procedure Title","FSLI","Control Type","Automated/Manual","All Assertions","A","P&D","V","E/O","C","R&O","CO","Au","A&V"]
[2001,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2001 P_01016E IFRS - CASH & EQV Lead schedule - Cash and cash equivalents—Cash and cash equivalents"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Cash and cash equivalents—Cash and cash equivalents"},"CASH & EQV","Lead schedule - Cash and cash equivalents—Cash and cash equivalents","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J4)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J4)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J4)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J4)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J4)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J4)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J4)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2002,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2002 P_00324E IFRS - CASH & EQV Year-end rollforward testing - Cash and cash equivalents—Cash and cash equivalents"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Cash and cash equivalents—Cash and cash equivalents"},"CASH & EQV","Year-end rollforward testing - Cash and cash equivalents—Cash and cash equivalents","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J5)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J5)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J5)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J5)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J5)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J5)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J5)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2003,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2003 P_00326E IFRS - CASH & EQV Plan response - Segregation of duties risk - Treasury—Treasury"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Treasury—Treasury"},"CASH & EQV","Plan response - Segregation of duties risk - Treasury—Treasury","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J6)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J6)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J6)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J6)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J6)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J6)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J6)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2004,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2004 P_00327E IFRS - CASH & EQV Plan response - Unauthorized changes are made to master file data risk - Treasury—Treasury"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Treasury—Treasury"},"CASH & EQV","Plan response - Unauthorized changes are made to master file data risk - Treasury—Treasury","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J7)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J7)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J7)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J7)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J7)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J7)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J7)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2005,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2005 P_01599E IFRS - CASH & EQV Confirm bank accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01599E Confirm bank accounts"},"CASH & EQV","Confirm bank accounts","P_01599E_IFRS_Confirm_Bank_Accts",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J8)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J8)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J8)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J8)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J8)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J8)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J8)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2006,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2006 P_01600E IFRS - CASH & EQV Confirm accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01600E Confirm accounts receivable"},"CASH & EQV","Confirm accounts receivable","P_01600E_IFRS_Confirm_AR",null,null,"C, A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J9)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J9)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J9)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J9)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J9)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J9)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J9)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2007,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2007 P_00328E IFRS - CASH & EQV Consider financial condition of depositories"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00328E Consider financial condition of depositories"},"CASH & EQV","Consider financial condition of depositories","P_00328E_IFRS_Consider_FinCond_Depositories",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J10)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J10)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J10)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J10)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J10)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J10)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J10)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2008,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2008 P_00329E IFRS - CASH & EQV Identify and test restrictions over cash and cash equivalents"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00329E Identify and test restrictions over cash and cash equivalents"},"CASH & EQV","Identify and test restrictions over cash and cash equivalents","P_00329E_IFRS_IdentTest_Restrict_Cash_CashEquiv",null,null,"C, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J11)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J11)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J11)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J11)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J11)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J11)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J11)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2009,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2009 P_00330E IFRS - CASH & EQV Test bank account transfers"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00330E Test bank account transfers"},"CASH & EQV","Test bank account transfers","P_00330E_IFRS_Test_Bank_Transfers",null,null,"C, CO",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J12)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J12)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J12)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J12)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J12)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J12)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J12)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2010,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2010 P_00331E IFRS - CASH & EQV Test bank reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00331E Test bank reconciliations"},"CASH & EQV","Test bank reconciliations","P_00331E_IFRS_Test_Bank_Reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J13)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J13)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J13)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J13)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J13)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J13)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J13)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2011,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2011 P_00332E IFRS - CASH & EQV Test cash on hand"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00332E Test cash on hand"},"CASH & EQV","Test cash on hand","P_00332E_IFRS_Test_Cash_on_Hand",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J14)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J14)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J14)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J14)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J14)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J14)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J14)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2012,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2012 P_00333E IFRS - CASH & EQV Test supplier statement reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00333E Test supplier statement reconciliations"},"CASH & EQV","Test supplier statement reconciliations","P_00333E_IFRS_Test_Supplier_Stmt_Rec",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J15)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J15)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J15)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J15)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J15)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J15)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J15)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2013,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2013 P_00334E IFRS - CASH & EQV Test translation of foreign currency - Cash and cash equivalents—Cash and cash equivalents"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00334E Test translation of foreign currency - Cash and cash equivalents—Cash and cash equivalents"},"CASH & EQV","Test translation of foreign currency - Cash and cash equivalents—Cash and cash equivalents","P_00334E_IFRS_Test_Foreign_Currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J16)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J16)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J16)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J16)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J16)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J16)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J16)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2014,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2014 P_00810E IFRS - CASH & EQV Review cash and cash equivalents"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00810E Review cash and cash equivalents"},"CASH & EQV","Review cash and cash equivalents","P_00810E_IFRS_Cash_Equivalents",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J17)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J17)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J17)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J17)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J17)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J17)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J17)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2015,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2015 P_00335E IFRS - CASH & EQV Verify presentation and disclosure - Cash and cash equivalents"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00335E Verify presentation and disclosure - Cash and cash equivalents"},"CASH & EQV","Verify presentation and disclosure - Cash and cash equivalents","P_00335E_IFRS_Verify_PD_Cash_CashEq",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J18)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J18)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J18)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J18)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J18)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J18)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J18)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2016,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2016 P_01016E IFRS - ACCTS REC Lead schedule - Accounts receivable—Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Accounts receivable—Accounts receivable"},"ACCTS REC","Lead schedule - Accounts receivable—Accounts receivable","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J19)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J19)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J19)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J19)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J19)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J19)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J19)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2017,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2017 P_00324E IFRS - ACCTS REC Year-end rollforward testing - Accounts receivable—Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Accounts receivable—Accounts receivable"},"ACCTS REC","Year-end rollforward testing - Accounts receivable—Accounts receivable","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J20)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J20)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J20)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J20)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J20)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J20)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J20)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2018,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2018 P_00988E IFRS - ACCTS REC Substantive Analytics - Accounts receivable—Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Accounts receivable—Accounts receivable"},"ACCTS REC","Substantive Analytics - Accounts receivable—Accounts receivable","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J21)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J21)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J21)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J21)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J21)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J21)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J21)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2019,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2019 P_00326E IFRS - ACCTS REC Plan response - Segregation of duties risk - Revenue & Receivables—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Revenue & Receivables—Revenue & Receivables"},"ACCTS REC","Plan response - Segregation of duties risk - Revenue & Receivables—Revenue & Receivables","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J22)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J22)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J22)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J22)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J22)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J22)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J22)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2020,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2020 P_00327E IFRS - ACCTS REC Plan response - Unauthorized changes are made to master file data risk - Revenue & Receivables—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Revenue & Receivables—Revenue & Receivables"},"ACCTS REC","Plan response - Unauthorized changes are made to master file data risk - Revenue & Receivables—Revenue & Receivables","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J23)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J23)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J23)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J23)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J23)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J23)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J23)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2022,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2022 P_01600E IFRS - ACCTS REC Confirm accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01600E Confirm accounts receivable"},"ACCTS REC","Confirm accounts receivable","P_01600E_IFRS_Confirm_AR",null,null,"C, A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J24)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J24)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J24)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J24)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J24)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J24)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J24)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2023,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2023 P_01601E IFRS - ACCTS REC Confirm intercompany balances and transactions (PWC Confirmations)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01601E Confirm intercompany balances and transactions (PWC Confirmations)"},"ACCTS REC","Confirm intercompany balances and transactions (PWC Confirmations)","P_01601E_IFRS_Confirm_InterCo_BalTrans",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J25)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J25)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J25)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J25)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J25)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J25)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J25)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2850,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2850 P_01102E IFRS - ACCTS REC Evaluate classification - Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01102E Evaluate classification - Accounts receivable"},"ACCTS REC","Evaluate classification - Accounts receivable","P_01102E_IFRS_Classification_AR",null,null,"A, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J26)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J26)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J26)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J26)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J26)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J26)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J26)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2024,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2024 P_01602E IFRS - ACCTS REC Obtain detailed listings and test intercompany accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01602E Obtain detailed listings and test intercompany accounts"},"ACCTS REC","Obtain detailed listings and test intercompany accounts","P_01602E_IFRS_List_InterCo",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J27)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J27)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J27)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J27)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J27)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J27)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J27)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2025,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2025 P_01603E IFRS - ACCTS REC Subsequent receipts testing"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01603E Subsequent receipts testing"},"ACCTS REC","Subsequent receipts testing","P_01603E_IFRS_Subsequent_Receipt_Test",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J28)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J28)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J28)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J28)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J28)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J28)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J28)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2026,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2026 P_00340E IFRS - ACCTS REC Subsequent receipts testing (CAAT)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00340E Subsequent receipts testing (CAAT)"},"ACCTS REC","Subsequent receipts testing (CAAT)","P_00340E_IFRS_Subsequent_Receipt_Test_CAAT",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J29)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J29)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J29)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J29)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J29)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J29)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J29)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2027,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2027 P_01021E IFRS - ACCTS REC Test accounts receivable factored and assigned"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01021E Test accounts receivable factored and assigned"},"ACCTS REC","Test accounts receivable factored and assigned","P_01021E_IFRS_Test_AR_Factored_Assigned",null,null,"R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J30)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J30)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J30)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J30)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J30)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J30)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J30)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2028,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2028 P_00342E IFRS - ACCTS REC Test accounts receivable reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00342E Test accounts receivable reconciliations"},"ACCTS REC","Test accounts receivable reconciliations","P_00342E_IFRS_Test_AR_Reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J31)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J31)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J31)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J31)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J31)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J31)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J31)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2029,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2029 P_00343E IFRS - ACCTS REC Test accounts receivable suspense accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00343E Test accounts receivable suspense accounts"},"ACCTS REC","Test accounts receivable suspense accounts","P_00343E_IFRS_Test_AR_Suspense_Account",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J32)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J32)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J32)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J32)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J32)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J32)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J32)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2030,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2030 P_00331E IFRS - ACCTS REC Test bank reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00331E Test bank reconciliations"},"ACCTS REC","Test bank reconciliations","P_00331E_IFRS_Test_Bank_Reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J33)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J33)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J33)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J33)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J33)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J33)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J33)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2031,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2031 P_01022E IFRS - ACCTS REC Test completeness of revenue transactions from sale of goods"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01022E Test completeness of revenue transactions from sale of goods"},"ACCTS REC","Test completeness of revenue transactions from sale of goods","P_01022E_IFRS_Completeness_SaleGds",null,null,"C, A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J34)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J34)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J34)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J34)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J34)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J34)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J34)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2851,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2851 P_01101E IFRS - ACCTS REC Test contract assets - Contract assets other than capitalized contract costs"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01101E Test contract assets - Contract assets other than capitalized contract costs"},"ACCTS REC","Test contract assets - Contract assets other than capitalized contract costs","P_01101E_IFRS_CA_Not_Capital_Contract_Costs",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J35)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J35)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J35)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J35)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J35)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J35)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J35)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2032,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2032 P_00345E IFRS - ACCTS REC Test credit notes issued after period end"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00345E Test credit notes issued after period end"},"ACCTS REC","Test credit notes issued after period end","P_00345E_IFRS_Test_Credit_Notes_Issued_After_Period_End",null,null,"C, A, CO, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J36)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J36)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J36)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J36)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J36)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J36)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J36)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2034,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2034 P_01023E IFRS - ACCTS REC Test discounting of accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01023E Test discounting of accounts receivable"},"ACCTS REC","Test discounting of accounts receivable","P_01023E_IFRS_Discounting_AR",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J37)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J37)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J37)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J37)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J37)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J37)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J37)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2852,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2852 P_01604E IFRS - ACCTS REC Test loss allowance for ECL - Accounts receivable (Simplified approach) (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01604E Test loss allowance for ECL - Accounts receivable (Simplified approach) (ISA 540 (R))"},"ACCTS REC","Test loss allowance for ECL - Accounts receivable (Simplified approach) (ISA 540 (R))","P_01604E_IFRS_Loss_allow_AR_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J38)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J38)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J38)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J38)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J38)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J38)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J38)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2853,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2853 P_01605E IFRS - ACCTS REC Test loss allowance for ECL - Use of general 3 stage model - Accounts receivable (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01605E Test loss allowance for ECL - Use of general 3 stage model - Accounts receivable (ISA 540 (R))"},"ACCTS REC","Test loss allowance for ECL - Use of general 3 stage model - Accounts receivable (ISA 540 (R))","P_01605E_IFRS_Loss_allow_3Stage_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J39)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J39)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J39)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J39)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J39)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J39)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J39)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2035,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2035 P_01606E IFRS - ACCTS REC Test other receivables (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01606E Test other receivables (ISA 540 (R))"},"ACCTS REC","Test other receivables (ISA 540 (R))","P_01606E_IFRS_Test_Other_Receiv_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J40)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J40)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J40)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J40)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J40)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J40)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J40)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2854,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2854 P_01607E IFRS - ACCTS REC Test revenue transactions (Steps 1 - 5) (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01607E Test revenue transactions (Steps 1 - 5) (ISA 540 (R))"},"ACCTS REC","Test revenue transactions (Steps 1 - 5) (ISA 540 (R))","P_01607E_IFRS_RevSteps1_5_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J41)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J41)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J41)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J41)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J41)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J41)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J41)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2033,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2033 P_01608E IFRS - ACCTS REC Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time (ISA 540 (R)) - [Revenue type]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01608E Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time (ISA 540 (R)) - [Revenue type]"},"ACCTS REC","Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time (ISA 540 (R)) - [Revenue type]","P_01608E_IFRS_Single_perf_ob__point_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J42)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J42)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J42)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J42)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J42)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J42)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J42)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2890,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2890 P_01609E IFRS - ACCTS REC Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time (ISA 540 (R)) - [Revenue type]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01609E Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time (ISA 540 (R)) - [Revenue type]"},"ACCTS REC","Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time (ISA 540 (R)) - [Revenue type]","P_01609E_IFRS_Single_perf_ob_over_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J43)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J43)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J43)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J43)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J43)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J43)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J43)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2040,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2040 P_01493E IFRS - ACCTS REC Test sales/accounts receivable cut-off - [Revenue Type]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01493E Test sales/accounts receivable cut-off - [Revenue Type]"},"ACCTS REC","Test sales/accounts receivable cut-off - [Revenue Type]","P_01493E_IFRS_Sales_AR_CutOff",null,null,"C, CO",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J44)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J44)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J44)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J44)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J44)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J44)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J44)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2041,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2041 P_00354E IFRS - ACCTS REC Test sales discounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00354E Test sales discounts"},"ACCTS REC","Test sales discounts","P_00354E_IFRS_Test_Sale_Discounts",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J45)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J45)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J45)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J45)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J45)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J45)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J45)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2042,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2042 P_00355E IFRS - ACCTS REC Test sales returns"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00355E Test sales returns"},"ACCTS REC","Test sales returns","P_00355E_IFRS_Test_Sales_Returns",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J46)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J46)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J46)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J46)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J46)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J46)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J46)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2855,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2855 P_01610E IFRS - ACCTS REC Test standalone selling price (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01610E Test standalone selling price (ISA 540 (R))"},"ACCTS REC","Test standalone selling price (ISA 540 (R))","P_01610E_IFRS_Sell_Price_CAS540",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J47)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J47)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J47)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J47)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J47)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J47)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J47)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2043,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2043 P_00334E IFRS - ACCTS REC Test translation of foreign currency - Accounts receivable—Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00334E Test translation of foreign currency - Accounts receivable—Accounts receivable"},"ACCTS REC","Test translation of foreign currency - Accounts receivable—Accounts receivable","P_00334E_IFRS_Test_Foreign_Currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J48)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J48)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J48)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J48)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J48)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J48)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J48)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2047,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2047 P_01028E IFRS - ACCTS REC Verify presentation and disclosure - Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01028E Verify presentation and disclosure - Accounts receivable"},"ACCTS REC","Verify presentation and disclosure - Accounts receivable","P_01028E_IFRS_Verify_PD_AR",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J49)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J49)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J49)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J49)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J49)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J49)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J49)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2048,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2048 P_00615E IFRS - ACCTS REC Verify presentation and disclosure - Intercompany accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00615E Verify presentation and disclosure - Intercompany accounts"},"ACCTS REC","Verify presentation and disclosure - Intercompany accounts","P_00615E_IFRS_Verify_PD_InterComp_Account",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J50)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J50)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J50)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J50)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J50)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J50)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J50)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2049,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2049 P_01016E IFRS - DERIVATIVES Lead schedule - Derivatives—Derivatives"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Derivatives—Derivatives"},"DERIVATIVES","Lead schedule - Derivatives—Derivatives","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J51)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J51)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J51)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J51)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J51)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J51)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J51)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2050,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2050 P_00324E IFRS - DERIVATIVES Year-end rollforward testing - Derivatives—Derivatives"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Derivatives—Derivatives"},"DERIVATIVES","Year-end rollforward testing - Derivatives—Derivatives","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J52)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J52)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J52)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J52)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J52)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J52)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J52)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2051,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2051 P_00326E IFRS - DERIVATIVES Plan response - Segregation of duties risk - Derivatives & hedge accounting—Derivatives & hedge accounting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Derivatives & hedge accounting—Derivatives & hedge accounting"},"DERIVATIVES","Plan response - Segregation of duties risk - Derivatives & hedge accounting—Derivatives & hedge accounting","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J53)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J53)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J53)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J53)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J53)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J53)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J53)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2052,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2052 P_00327E IFRS - DERIVATIVES Plan response - Unauthorized changes are made to master file data risk - Derivatives & hedge accounting—Derivatives & hedge accounting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Derivatives & hedge accounting—Derivatives & hedge accounting"},"DERIVATIVES","Plan response - Unauthorized changes are made to master file data risk - Derivatives & hedge accounting—Derivatives & hedge accounting","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J54)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J54)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J54)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J54)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J54)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J54)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J54)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2053,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2053 P_01029E IFRS - DERIVATIVES Assess counterparty and own credit risk"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01029E Assess counterparty and own credit risk"},"DERIVATIVES","Assess counterparty and own credit risk","P_01029E_IFRS_Counterparty_Risk",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J55)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J55)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J55)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J55)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J55)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J55)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J55)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2054,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2054 P_01611E IFRS - DERIVATIVES Confirm derivatives (PWC Confirmations)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01611E Confirm derivatives (PWC Confirmations)"},"DERIVATIVES","Confirm derivatives (PWC Confirmations)","P_01611E_IFRS_Confirm_Derivatives",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J56)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J56)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J56)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J56)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J56)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J56)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J56)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2856,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2856 P_01592E IFRS - DERIVATIVES Examine hedge effectiveness tests (IFRS 9)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01592E Examine hedge effectiveness tests (IFRS 9)"},"DERIVATIVES","Examine hedge effectiveness tests (IFRS 9)","P_01592E_IFRS_IFRS9_Hedge_Effect",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J57)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J57)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J57)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J57)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J57)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J57)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J57)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2055,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2055 P_01593E IFRS - DERIVATIVES Examine prospective hedge effectiveness tests (IAS 39)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01593E Examine prospective hedge effectiveness tests (IAS 39)"},"DERIVATIVES","Examine prospective hedge effectiveness tests (IAS 39)","P_01593E_IFRS_IAS39_Prosp_Hedge",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J58)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J58)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J58)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J58)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J58)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J58)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J58)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2056,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2056 P_01594E IFRS - DERIVATIVES Examine retrospective hedge effectiveness tests (IAS 39)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01594E Examine retrospective hedge effectiveness tests (IAS 39)"},"DERIVATIVES","Examine retrospective hedge effectiveness tests (IAS 39)","P_01594E_IFRS_IAS39_Retro_Hedge",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J59)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J59)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J59)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J59)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J59)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J59)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J59)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2057,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2057 P_01059E IFRS - DERIVATIVES Obtain movement schedule and detailed listings - Derivatives"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01059E Obtain movement schedule and detailed listings - Derivatives"},"DERIVATIVES","Obtain movement schedule and detailed listings - Derivatives","P_01059E_IFRS_Movement_Sched_Derivatives",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J60)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J60)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J60)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J60)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J60)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J60)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J60)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2058,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2058 P_01595E IFRS - DERIVATIVES Obtain detailed listings and examine hedge documentation (IAS 39)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01595E Obtain detailed listings and examine hedge documentation (IAS 39)"},"DERIVATIVES","Obtain detailed listings and examine hedge documentation (IAS 39)","P_01595E_IFRS_IAS39_List_Hedge",null,null,"C, A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J61)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J61)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J61)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J61)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J61)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J61)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J61)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2857,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2857 P_01596E IFRS - DERIVATIVES Obtain detailed listings and examine hedge documentation (IFRS 9)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01596E Obtain detailed listings and examine hedge documentation (IFRS 9)"},"DERIVATIVES","Obtain detailed listings and examine hedge documentation (IFRS 9)","P_01596E_IFRS_IFRS9_List_Hedge",null,null,"C, A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J62)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J62)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J62)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J62)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J62)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J62)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J62)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2858,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2858 P_01119E IFRS - DERIVATIVES Reconcile components of equity relating to hedging (IFRS 9)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01119E Reconcile components of equity relating to hedging (IFRS 9)"},"DERIVATIVES","Reconcile components of equity relating to hedging (IFRS 9)","P_01119E_IFRS_Comp_equity_hedging",null,null,"C, A, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J63)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J63)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J63)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J63)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J63)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J63)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J63)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2059,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2059 P_01612E IFRS - DERIVATIVES Test initial and subsequent measurement at fair value of derivatives (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01612E Test initial and subsequent measurement at fair value of derivatives (ISA 540 (R))"},"DERIVATIVES","Test initial and subsequent measurement at fair value of derivatives (ISA 540 (R))","P_01612E_IFRS_Test_InitSub_Measure_FV_Deriv_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J64)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J64)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J64)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J64)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J64)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J64)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J64)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2060,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2060 P_01613E IFRS - DERIVATIVES Test initial and subsequent measurement at fair value of embedded derivatives (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01613E Test initial and subsequent measurement at fair value of embedded derivatives (ISA 540 (R))"},"DERIVATIVES","Test initial and subsequent measurement at fair value of embedded derivatives (ISA 540 (R))","P_01613E_IFRS_InitSub_Meas_FV_Emb_Deriv_CAS540",null,null,"C, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J65)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J65)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J65)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J65)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J65)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J65)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J65)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2061,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2061 P_01035E IFRS - DERIVATIVES Test the amortization of the adjustment in fair value hedges when the effective interest method is used (IAS 39)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01035E Test the amortization of the adjustment in fair value hedges when the effective interest method is used (IAS 39)"},"DERIVATIVES","Test the amortization of the adjustment in fair value hedges when the effective interest method is used (IAS 39)","P_01035E_IFRS_IAS39_Amort_FV_Hedge",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J66)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J66)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J66)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J66)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J66)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J66)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J66)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2859,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2859 P_01106E IFRS - DERIVATIVES Test the amortization of the adjustment in fair value hedges when the effective interest method is used (IFRS 9)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01106E Test the amortization of the adjustment in fair value hedges when the effective interest method is used (IFRS 9)"},"DERIVATIVES","Test the amortization of the adjustment in fair value hedges when the effective interest method is used (IFRS 9)","P_01106E_IFRS_IFRS9_Amort_FV_Hedge",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J67)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J67)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J67)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J67)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J67)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J67)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J67)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2062,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2062 P_01597E IFRS - DERIVATIVES Test the reclassification of gains and losses on cash flow hedges (IAS 39)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01597E Test the reclassification of gains and losses on cash flow hedges (IAS 39)"},"DERIVATIVES","Test the reclassification of gains and losses on cash flow hedges (IAS 39)","P_01597E_IFRS_IAS39_Reclass_GL_CF_Hedge",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J68)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J68)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J68)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J68)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J68)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J68)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J68)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2860,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2860 P_01598E IFRS - DERIVATIVES Test the reclassification of gains and losses on cash flow hedges (IFRS 9)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01598E Test the reclassification of gains and losses on cash flow hedges (IFRS 9)"},"DERIVATIVES","Test the reclassification of gains and losses on cash flow hedges (IFRS 9)","P_01598E_IFRS_IFRS9_Reclass_GL_CF_Hedge",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J69)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J69)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J69)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J69)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J69)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J69)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J69)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2063,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2063 P_01037E IFRS - DERIVATIVES Test the reclassification of gains and losses on net investment hedges (IAS 39)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01037E Test the reclassification of gains and losses on net investment hedges (IAS 39)"},"DERIVATIVES","Test the reclassification of gains and losses on net investment hedges (IAS 39)","P_01037E_IFRS_IAS39_Reclass_GL_NIH",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J70)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J70)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J70)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J70)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J70)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J70)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J70)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2861,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2861 P_01108E IFRS - DERIVATIVES Test the reclassification of gains and losses on net investment hedges (IFRS 9)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01108E Test the reclassification of gains and losses on net investment hedges (IFRS 9)"},"DERIVATIVES","Test the reclassification of gains and losses on net investment hedges (IFRS 9)","P_01108E_IFRS_IFRS9_Reclass_GL_NIH",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J71)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J71)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J71)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J71)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J71)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J71)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J71)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2066,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2066 P_01039E IFRS - DERIVATIVES Verify discontinuance of cash flow hedge accounting (IAS 39)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01039E Verify discontinuance of cash flow hedge accounting (IAS 39)"},"DERIVATIVES","Verify discontinuance of cash flow hedge accounting (IAS 39)","P_01039E_IFRS_IAS39_Discont_CF_Hedge",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J72)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J72)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J72)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J72)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J72)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J72)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J72)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2863,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2863 P_01109E IFRS - DERIVATIVES Verify discontinuance of cash flow hedge accounting (IFRS 9)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01109E Verify discontinuance of cash flow hedge accounting (IFRS 9)"},"DERIVATIVES","Verify discontinuance of cash flow hedge accounting (IFRS 9)","P_01109E_IFRS_IFRS9_Discont_CF_Hedge",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J73)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J73)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J73)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J73)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J73)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J73)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J73)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2067,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2067 P_01040E IFRS - DERIVATIVES Verify discontinuance of fair value hedge accounting (IAS 39)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01040E Verify discontinuance of fair value hedge accounting (IAS 39)"},"DERIVATIVES","Verify discontinuance of fair value hedge accounting (IAS 39)","P_01040E_IFRS_IAS39_Discont_FV_Hedge",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J74)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J74)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J74)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J74)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J74)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J74)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J74)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2864,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2864 P_01110E IFRS - DERIVATIVES Verify discontinuance of fair value hedge accounting (IFRS 9)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01110E Verify discontinuance of fair value hedge accounting (IFRS 9)"},"DERIVATIVES","Verify discontinuance of fair value hedge accounting (IFRS 9)","P_01110E_IFRS_IFRS9_Discont_FV_Hedge",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J75)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J75)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J75)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J75)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J75)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J75)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J75)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2068,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2068 P_01041E IFRS - DERIVATIVES Verify discontinuance of net investment hedge accounting (IAS 39)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01041E Verify discontinuance of net investment hedge accounting (IAS 39)"},"DERIVATIVES","Verify discontinuance of net investment hedge accounting (IAS 39)","P_01041E_IFRS_IAS39_Discont_NIH",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J76)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J76)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J76)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J76)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J76)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J76)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J76)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2865,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2865 P_01111E IFRS - DERIVATIVES Verify discontinuance of net investment hedge accounting (IFRS 9)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01111E Verify discontinuance of net investment hedge accounting (IFRS 9)"},"DERIVATIVES","Verify discontinuance of net investment hedge accounting (IFRS 9)","P_01111E_IFRS_IFRS9_Discont_NIH",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J77)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J77)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J77)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J77)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J77)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J77)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J77)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2069,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2069 P_01042E IFRS - DERIVATIVES Verify recognition of gains and losses on cash flow hedges (IAS 39)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01042E Verify recognition of gains and losses on cash flow hedges (IAS 39)"},"DERIVATIVES","Verify recognition of gains and losses on cash flow hedges (IAS 39)","P_01042E_IFRS_IAS39_Recog_GL_CF_Hedge",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J78)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J78)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J78)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J78)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J78)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J78)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J78)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2866,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2866 P_01112E IFRS - DERIVATIVES Verify recognition of gains and losses on cash flow hedges (IFRS 9)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01112E Verify recognition of gains and losses on cash flow hedges (IFRS 9)"},"DERIVATIVES","Verify recognition of gains and losses on cash flow hedges (IFRS 9)","P_01112E_IFRS_IFRS9_Recog_GL_CF_Hedge",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J79)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J79)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J79)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J79)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J79)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J79)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J79)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2070,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2070 P_01043E IFRS - DERIVATIVES Verify recognition of gains and losses on fair value hedges (IAS 39)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01043E Verify recognition of gains and losses on fair value hedges (IAS 39)"},"DERIVATIVES","Verify recognition of gains and losses on fair value hedges (IAS 39)","P_01043E_IFRS_IAS39_Recog_GL_FV_Hedge",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J80)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J80)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J80)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J80)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J80)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J80)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J80)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2867,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2867 P_01113E IFRS - DERIVATIVES Verify recognition of gains and losses on fair value hedges (IFRS 9)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01113E Verify recognition of gains and losses on fair value hedges (IFRS 9)"},"DERIVATIVES","Verify recognition of gains and losses on fair value hedges (IFRS 9)","P_01113E_IFRS_IFRS9_Recog_GL_FV_Hedge",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J81)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J81)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J81)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J81)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J81)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J81)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J81)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2071,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2071 P_01044E IFRS - DERIVATIVES Verify recognition of gains and losses on net investment hedges (IAS 39)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01044E Verify recognition of gains and losses on net investment hedges (IAS 39)"},"DERIVATIVES","Verify recognition of gains and losses on net investment hedges (IAS 39)","P_01044E_IFRS_IAS39_Recog_GL_NIH",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J82)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J82)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J82)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J82)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J82)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J82)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J82)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2868,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2868 P_01114E IFRS - DERIVATIVES Verify recognition of gains and losses on net investment hedges (IFRS 9)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01114E Verify recognition of gains and losses on net investment hedges (IFRS 9)"},"DERIVATIVES","Verify recognition of gains and losses on net investment hedges (IFRS 9)","P_01114E_IFRS_IFRS9_Recog_GL_NIH",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J83)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J83)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J83)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J83)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J83)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J83)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J83)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2072,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2072 P_01045E IFRS - DERIVATIVES Verify the appropriate presentation of hedges (IAS 39)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01045E Verify the appropriate presentation of hedges (IAS 39)"},"DERIVATIVES","Verify the appropriate presentation of hedges (IAS 39)","P_01045E_IFRS_IAS39_Pres_Hedges",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J84)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J84)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J84)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J84)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J84)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J84)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J84)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2869,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2869 P_01115E IFRS - DERIVATIVES Verify the appropriate presentation of hedges (IFRS 9)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01115E Verify the appropriate presentation of hedges (IFRS 9)"},"DERIVATIVES","Verify the appropriate presentation of hedges (IFRS 9)","P_01115E_IFRS_IFRS9_Pres_Hedges",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J85)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J85)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J85)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J85)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J85)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J85)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J85)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2073,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2073 P_01161E IFRS - DERIVATIVES Verify the appropriateness of derecognition - Derivatives"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01161E Verify the appropriateness of derecognition - Derivatives"},"DERIVATIVES","Verify the appropriateness of derecognition - Derivatives","P_01161E_IFRS_Verify_AppDerecog_Deriv",null,null,"A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J86)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J86)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J86)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J86)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J86)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J86)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J86)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2074,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2074 P_01614E IFRS - DERIVATIVES Verify presentation and disclosure - Derivatives"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01614E Verify presentation and disclosure - Derivatives"},"DERIVATIVES","Verify presentation and disclosure - Derivatives","P_01614E_IFRS_Verify_PD_Derivatives",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J87)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J87)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J87)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J87)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J87)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J87)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J87)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2894,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2894 P_01615E IFRS - DERIVATIVES Test impact of interest rate benchmark reform - [FSLI or type of instrument etc.]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01615E Test impact of interest rate benchmark reform - [FSLI or type of instrument etc.]"},"DERIVATIVES","Test impact of interest rate benchmark reform - [FSLI or type of instrument etc.]","P_01615E_IFRS_Impact_interest_rate_bench_ref",null,null,"C, A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J88)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J88)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J88)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J88)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J88)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J88)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J88)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2075,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2075 P_01016E IFRS - ALLW FOR DBTFL ACCTS Lead schedule - Accounts receivable—Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Accounts receivable—Accounts receivable"},"ALLW FOR DBTFL ACCTS","Lead schedule - Accounts receivable—Accounts receivable","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J89)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J89)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J89)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J89)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J89)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J89)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J89)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2076,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2076 P_00324E IFRS - ALLW FOR DBTFL ACCTS Year-end rollforward testing - Accounts receivable—Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Accounts receivable—Accounts receivable"},"ALLW FOR DBTFL ACCTS","Year-end rollforward testing - Accounts receivable—Accounts receivable","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J90)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J90)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J90)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J90)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J90)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J90)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J90)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2077,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2077 P_00326E IFRS - ALLW FOR DBTFL ACCTS Plan response - Segregation of duties risk - Revenue & Receivables—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Revenue & Receivables—Revenue & Receivables"},"ALLW FOR DBTFL ACCTS","Plan response - Segregation of duties risk - Revenue & Receivables—Revenue & Receivables","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J91)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J91)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J91)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J91)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J91)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J91)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J91)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2078,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2078 P_00327E IFRS - ALLW FOR DBTFL ACCTS Plan response - Unauthorized changes are made to master file data risk - Revenue & Receivables—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Revenue & Receivables—Revenue & Receivables"},"ALLW FOR DBTFL ACCTS","Plan response - Unauthorized changes are made to master file data risk - Revenue & Receivables—Revenue & Receivables","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J92)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J92)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J92)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J92)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J92)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J92)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J92)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2080,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2080 P_01600E IFRS - ALLW FOR DBTFL ACCTS Confirm accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01600E Confirm accounts receivable"},"ALLW FOR DBTFL ACCTS","Confirm accounts receivable","P_01600E_IFRS_Confirm_AR",null,null,"C, A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J93)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J93)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J93)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J93)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J93)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J93)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J93)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2081,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2081 P_00342E IFRS - ALLW FOR DBTFL ACCTS Test accounts receivable reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00342E Test accounts receivable reconciliations"},"ALLW FOR DBTFL ACCTS","Test accounts receivable reconciliations","P_00342E_IFRS_Test_AR_Reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J94)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J94)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J94)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J94)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J94)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J94)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J94)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2082,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2082 P_00343E IFRS - ALLW FOR DBTFL ACCTS Test accounts receivable suspense accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00343E Test accounts receivable suspense accounts"},"ALLW FOR DBTFL ACCTS","Test accounts receivable suspense accounts","P_00343E_IFRS_Test_AR_Suspense_Account",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J95)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J95)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J95)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J95)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J95)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J95)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J95)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2870,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2870 P_01604E IFRS - ALLW FOR DBTFL ACCTS Test loss allowance for ECL - Accounts receivable (Simplified approach) (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01604E Test loss allowance for ECL - Accounts receivable (Simplified approach) (ISA 540 (R))"},"ALLW FOR DBTFL ACCTS","Test loss allowance for ECL - Accounts receivable (Simplified approach) (ISA 540 (R))","P_01604E_IFRS_Loss_allow_AR_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J96)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J96)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J96)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J96)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J96)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J96)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J96)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2084,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2084 P_01028E IFRS - ALLW FOR DBTFL ACCTS Verify presentation and disclosure - Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01028E Verify presentation and disclosure - Accounts receivable"},"ALLW FOR DBTFL ACCTS","Verify presentation and disclosure - Accounts receivable","P_01028E_IFRS_Verify_PD_AR",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J97)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J97)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J97)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J97)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J97)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J97)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J97)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2104,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2104 P_01016E IFRS - INVENTORY Lead schedule - Inventory—Inventory"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Inventory—Inventory"},"INVENTORY","Lead schedule - Inventory—Inventory","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J98)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J98)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J98)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J98)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J98)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J98)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J98)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2105,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2105 P_00324E IFRS - INVENTORY Year-end rollforward testing - Inventory—Inventory"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Inventory—Inventory"},"INVENTORY","Year-end rollforward testing - Inventory—Inventory","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J99)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J99)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J99)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J99)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J99)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J99)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J99)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2106,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2106 P_00988E IFRS - INVENTORY Substantive Analytics - Cost of sales—Cost of sales"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Cost of sales—Cost of sales"},"INVENTORY","Substantive Analytics - Cost of sales—Cost of sales","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J100)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J100)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J100)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J100)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J100)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J100)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J100)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2107,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2107 P_00988E IFRS - INVENTORY Substantive Analytics - Inventory—Inventory"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Inventory—Inventory"},"INVENTORY","Substantive Analytics - Inventory—Inventory","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J101)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J101)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J101)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J101)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J101)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J101)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J101)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2108,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2108 P_00326E IFRS - INVENTORY Plan response - Segregation of duties risk - Production & Inventory—Production & Inventory"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Production & Inventory—Production & Inventory"},"INVENTORY","Plan response - Segregation of duties risk - Production & Inventory—Production & Inventory","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J102)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J102)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J102)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J102)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J102)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J102)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J102)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2109,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2109 P_00327E IFRS - INVENTORY Plan response - Unauthorized changes are made to master file data risk - Production & Inventory—Production & Inventory"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Production & Inventory—Production & Inventory"},"INVENTORY","Plan response - Unauthorized changes are made to master file data risk - Production & Inventory—Production & Inventory","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J103)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J103)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J103)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J103)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J103)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J103)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J103)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2111,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2111 P_01616E IFRS - INVENTORY Confirm inventory in the custody of third parties, owned by the entity (PWC Confirmations)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01616E Confirm inventory in the custody of third parties, owned by the entity (PWC Confirmations)"},"INVENTORY","Confirm inventory in the custody of third parties, owned by the entity (PWC Confirmations)","P_01616E_IFRS_Confirm_Inv_Cust3Pty",null,null,"C, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J104)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J104)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J104)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J104)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J104)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J104)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J104)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2112,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2112 P_00384E IFRS - INVENTORY Execute and evaluate cycle count observations and inspection"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00384E Execute and evaluate cycle count observations and inspection"},"INVENTORY","Execute and evaluate cycle count observations and inspection","P_00384E_IFRS_ExecEval_CycleCntObs_Inspect",null,null,"C, A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J105)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J105)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J105)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J105)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J105)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J105)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J105)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2113,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2113 P_00385E IFRS - INVENTORY Execute and evaluate physical inventory observation"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00385E Execute and evaluate physical inventory observation"},"INVENTORY","Execute and evaluate physical inventory observation","P_00385E_IFRS_ExecEval_PhysInvObs",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J106)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J106)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J106)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J106)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J106)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J106)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J106)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2114,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2114 P_01638E IFRS - INVENTORY Test borrowing costs capitalized (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01638E Test borrowing costs capitalized (ISA 540 (R))"},"INVENTORY","Test borrowing costs capitalized (ISA 540 (R))","P_01638E_IFRS_Test_Borrow_Costs_Cap_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J107)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J107)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J107)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J107)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J107)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J107)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J107)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2115,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2115 P_00889E IFRS - INVENTORY Test the cost of inventory of a service provider"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00889E Test the cost of inventory of a service provider"},"INVENTORY","Test the cost of inventory of a service provider","P_00889E_IFRS_Test_CostInv_ServProvider",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J108)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J108)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J108)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J108)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J108)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J108)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J108)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2116,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2116 P_01502E IFRS - INVENTORY Test cost of sales and operating expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01502E Test cost of sales and operating expenses"},"INVENTORY","Test cost of sales and operating expenses","P_01502E_IFRS_COS_Operating",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J109)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J109)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J109)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J109)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J109)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J109)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J109)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2117,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2117 P_00345E IFRS - INVENTORY Test credit notes issued after period end"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00345E Test credit notes issued after period end"},"INVENTORY","Test credit notes issued after period end","P_00345E_IFRS_Test_Credit_Notes_Issued_After_Period_End",null,null,"C, A, CO, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J110)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J110)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J110)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J110)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J110)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J110)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J110)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2118,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2118 P_00389E IFRS - INVENTORY Test credit notes received after period end"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00389E Test credit notes received after period end"},"INVENTORY","Test credit notes received after period end","P_00389E_IFRS_Credit_Notes_Received_After_Period_End",null,null,"C, A, CO, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J111)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J111)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J111)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J111)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J111)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J111)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J111)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2119,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2119 P_00390E IFRS - INVENTORY Test goods in transit"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00390E Test goods in transit"},"INVENTORY","Test goods in transit","P_00390E_IFRS_Test_Goods_In_Transit",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J112)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J112)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J112)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J112)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J112)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J112)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J112)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2120,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2120 P_01503E IFRS - INVENTORY Test inventory receipts cut-off"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01503E Test inventory receipts cut-off"},"INVENTORY","Test inventory receipts cut-off","P_01503E_IFRS_InvRecs_CutOff",null,null,"C, CO",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J113)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J113)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J113)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J113)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J113)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J113)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J113)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2121,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2121 P_00392E IFRS - INVENTORY Test inventory reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00392E Test inventory reconciliations"},"INVENTORY","Test inventory reconciliations","P_00392E_IFRS_Test_InvRecs",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J114)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J114)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J114)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J114)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J114)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J114)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J114)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2122,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2122 P_00393E IFRS - INVENTORY Test inventory suspense accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00393E Test inventory suspense accounts"},"INVENTORY","Test inventory suspense accounts","P_00393E_IFRS_Test_InvSusp_Accts",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J115)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J115)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J115)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J115)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J115)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J115)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J115)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2123,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2123 P_01617E IFRS - INVENTORY Test net realizable value of inventory (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01617E Test net realizable value of inventory (ISA 540 (R))"},"INVENTORY","Test net realizable value of inventory (ISA 540 (R))","P_01617E_IFRS_NRV_Inv_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J116)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J116)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J116)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J116)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J116)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J116)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J116)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2125,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2125 P_01618E IFRS - INVENTORY Test supplier rebates, discounts or other incentives (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01618E Test supplier rebates, discounts or other incentives (ISA 540 (R))"},"INVENTORY","Test supplier rebates, discounts or other incentives (ISA 540 (R))","P_01618E_IFRS_Test_supp_Rebate_Disc_Other_CAS540",null,null,"C, A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J117)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J117)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J117)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J117)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J117)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J117)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J117)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2126,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2126 P_01493E IFRS - INVENTORY Test sales/accounts receivable cut-off - [Revenue Type]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01493E Test sales/accounts receivable cut-off - [Revenue Type]"},"INVENTORY","Test sales/accounts receivable cut-off - [Revenue Type]","P_01493E_IFRS_Sales_AR_CutOff",null,null,"C, CO",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J118)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J118)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J118)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J118)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J118)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J118)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J118)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2127,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2127 P_00333E IFRS - INVENTORY Test supplier statement reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00333E Test supplier statement reconciliations"},"INVENTORY","Test supplier statement reconciliations","P_00333E_IFRS_Test_Supplier_Stmt_Rec",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J119)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J119)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J119)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J119)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J119)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J119)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J119)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2128,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2128 P_01619E IFRS - INVENTORY Test the cost of inventory - capitalized standard cost variances (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01619E Test the cost of inventory - capitalized standard cost variances (ISA 540 (R))"},"INVENTORY","Test the cost of inventory - capitalized standard cost variances (ISA 540 (R))","P_01619E_IFRS_Test_CostInv_Cap_Std_Cost_Var_CAS540",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J120)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J120)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J120)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J120)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J120)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J120)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J120)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2129,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2129 P_01620E IFRS - INVENTORY Test the cost of manufactured inventory - finished goods and work-in-progress (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01620E Test the cost of manufactured inventory - finished goods and work-in-progress (ISA 540 (R))"},"INVENTORY","Test the cost of manufactured inventory - finished goods and work-in-progress (ISA 540 (R))","P_01620E_IFRS_Test_CostMfdInv_FinGds_WIP_CAS540",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J121)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J121)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J121)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J121)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J121)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J121)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J121)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2130,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2130 P_00893E IFRS - INVENTORY Test the cost of manufactured inventory - raw materials"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00893E Test the cost of manufactured inventory - raw materials"},"INVENTORY","Test the cost of manufactured inventory - raw materials","P_00893E_IFRS_Test_CostMfdInv_RawMtls",null,null,"A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J122)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J122)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J122)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J122)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J122)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J122)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J122)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2131,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2131 P_00894E IFRS - INVENTORY Test the cost of resale inventory - goods for resale"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00894E Test the cost of resale inventory - goods for resale"},"INVENTORY","Test the cost of resale inventory - goods for resale","P_00894E_IFRS_Test_CostResaleInv_GdsResale",null,null,"A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J123)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J123)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J123)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J123)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J123)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J123)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J123)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2132,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2132 P_00401E IFRS - INVENTORY Test the reinstatement of writedowns"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00401E Test the reinstatement of writedowns"},"INVENTORY","Test the reinstatement of writedowns","P_00401E_IFRS_Test_Reinstate_WD",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J124)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J124)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J124)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J124)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J124)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J124)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J124)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2133,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2133 P_00402E IFRS - INVENTORY Trace test counts to/from detailed inventory listing"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00402E Trace test counts to/from detailed inventory listing"},"INVENTORY","Trace test counts to/from detailed inventory listing","P_00402E_IFRS_Trace_Test_Counts_Detailed_Inv_List",null,null,"C, A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J125)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J125)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J125)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J125)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J125)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J125)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J125)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2135,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2135 P_00901E IFRS - INVENTORY Understand the costing of joint products and by-products"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00901E Understand the costing of joint products and by-products"},"INVENTORY","Understand the costing of joint products and by-products","P_00901E_IFRS_Understd_Costing_JtProd_ByProd",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J126)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J126)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J126)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J126)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J126)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J126)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J126)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2136,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2136 P_00405E IFRS - INVENTORY Verify inventory in the custody of third parties, owned by the entity"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00405E Verify inventory in the custody of third parties, owned by the entity"},"INVENTORY","Verify inventory in the custody of third parties, owned by the entity","P_00405E_IFRS_Verify_Inv_Cust3Pty_EntOwned",null,null,"C, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J127)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J127)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J127)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J127)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J127)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J127)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J127)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2137,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2137 P_00659E IFRS - INVENTORY Verify inventory in the entity's custody, owned by third parties"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00659E Verify inventory in the entity's custody, owned by third parties"},"INVENTORY","Verify inventory in the entity's custody, owned by third parties","P_00659E_IFRS_Verify_Inv_EntCust_3PtyOwned",null,null,"R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J128)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J128)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J128)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J128)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J128)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J128)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J128)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2138,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2138 P_00882E IFRS - INVENTORY Verify presentation and disclosure - Inventory"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00882E Verify presentation and disclosure - Inventory"},"INVENTORY","Verify presentation and disclosure - Inventory","P_00882E_IFRS_Verify_PD_Inventory",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J129)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J129)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J129)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J129)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J129)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J129)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J129)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2139,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2139 P_01016E IFRS - CONTRACT ASSETS Lead schedule - Contract assets (e.g., IFRS 15)—Contract assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Contract assets (e.g., IFRS 15)—Contract assets"},"CONTRACT ASSETS","Lead schedule - Contract assets (e.g., IFRS 15)—Contract assets","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J130)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J130)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J130)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J130)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J130)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J130)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J130)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2140,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2140 P_00324E IFRS - CONTRACT ASSETS Year-end rollforward testing - Contract assets (e.g., IFRS 15)—Contract assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Contract assets (e.g., IFRS 15)—Contract assets"},"CONTRACT ASSETS","Year-end rollforward testing - Contract assets (e.g., IFRS 15)—Contract assets","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J131)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J131)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J131)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J131)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J131)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J131)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J131)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2141,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2141 P_00988E IFRS - CONTRACT ASSETS Substantive Analytics - Contract assets (e.g., IFRS 15)—Contract assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Contract assets (e.g., IFRS 15)—Contract assets"},"CONTRACT ASSETS","Substantive Analytics - Contract assets (e.g., IFRS 15)—Contract assets","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J132)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J132)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J132)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J132)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J132)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J132)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J132)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2142,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2142 P_00326E IFRS - CONTRACT ASSETS Plan response - Segregation of duties risk - Revenue & Receivables—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Revenue & Receivables—Revenue & Receivables"},"CONTRACT ASSETS","Plan response - Segregation of duties risk - Revenue & Receivables—Revenue & Receivables","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J133)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J133)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J133)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J133)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J133)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J133)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J133)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2143,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2143 P_00327E IFRS - CONTRACT ASSETS Plan response - Unauthorized changes are made to master file data risk - Revenue & Receivables—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Revenue & Receivables—Revenue & Receivables"},"CONTRACT ASSETS","Plan response - Unauthorized changes are made to master file data risk - Revenue & Receivables—Revenue & Receivables","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J134)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J134)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J134)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J134)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J134)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J134)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J134)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2144,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2144 P_01600E IFRS - CONTRACT ASSETS Confirm accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01600E Confirm accounts receivable"},"CONTRACT ASSETS","Confirm accounts receivable","P_01600E_IFRS_Confirm_AR",null,null,"C, A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J135)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J135)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J135)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J135)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J135)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J135)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J135)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2021,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2021 P_01101E IFRS - CONTRACT ASSETS Test contract assets - Contract assets other than capitalized contract costs"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01101E Test contract assets - Contract assets other than capitalized contract costs"},"CONTRACT ASSETS","Test contract assets - Contract assets other than capitalized contract costs","P_01101E_IFRS_CA_Not_Capital_Contract_Costs",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J136)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J136)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J136)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J136)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J136)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J136)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J136)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2145,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2145 P_01621E IFRS - CONTRACT ASSETS Test contract assets - Carrying value of costs incurred to obtain and fulfill contracts and other deferred contract costs (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01621E Test contract assets - Carrying value of costs incurred to obtain and fulfill contracts and other deferred contract costs (ISA 540 (R))"},"CONTRACT ASSETS","Test contract assets - Carrying value of costs incurred to obtain and fulfill contracts and other deferred contract costs (ISA 540 (R))","P_01621E_IFRS_CA_Deferred_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J137)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J137)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J137)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J137)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J137)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J137)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J137)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2146,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2146 P_01604E IFRS - CONTRACT ASSETS Test loss allowance for ECL - Accounts receivable (Simplified approach) (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01604E Test loss allowance for ECL - Accounts receivable (Simplified approach) (ISA 540 (R))"},"CONTRACT ASSETS","Test loss allowance for ECL - Accounts receivable (Simplified approach) (ISA 540 (R))","P_01604E_IFRS_Loss_allow_AR_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J138)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J138)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J138)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J138)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J138)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J138)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J138)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2156,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2156 P_01504E IFRS - CONTRACT ASSETS Verify presentation and disclosure - Revenue from contracts with customers (e.g., IFRS 15)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01504E Verify presentation and disclosure - Revenue from contracts with customers (e.g., IFRS 15)"},"CONTRACT ASSETS","Verify presentation and disclosure - Revenue from contracts with customers (e.g., IFRS 15)","P_01504E_IFRS_Verify_PD_Revenue",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J139)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J139)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J139)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J139)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J139)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J139)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J139)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2157,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2157 P_01016E IFRS - PREPAID EXP Lead schedule - Prepaid expenses—Prepaid expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Prepaid expenses—Prepaid expenses"},"PREPAID EXP","Lead schedule - Prepaid expenses—Prepaid expenses","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J140)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J140)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J140)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J140)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J140)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J140)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J140)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2158,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2158 P_00324E IFRS - PREPAID EXP Year-end rollforward testing - Prepaid expenses—Prepaid expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Prepaid expenses—Prepaid expenses"},"PREPAID EXP","Year-end rollforward testing - Prepaid expenses—Prepaid expenses","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J141)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J141)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J141)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J141)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J141)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J141)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J141)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2159,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2159 P_00988E IFRS - PREPAID EXP Substantive Analytics - Prepaid expenses—Prepaid expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Prepaid expenses—Prepaid expenses"},"PREPAID EXP","Substantive Analytics - Prepaid expenses—Prepaid expenses","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J142)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J142)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J142)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J142)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J142)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J142)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J142)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2160,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2160 P_00326E IFRS - PREPAID EXP Plan response - Segregation of duties risk - Purchasing & Payables—Purchasing & Payables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Purchasing & Payables—Purchasing & Payables"},"PREPAID EXP","Plan response - Segregation of duties risk - Purchasing & Payables—Purchasing & Payables","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J143)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J143)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J143)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J143)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J143)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J143)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J143)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2161,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2161 P_00327E IFRS - PREPAID EXP Plan response - Unauthorized changes are made to master file data risk - Purchasing & Payables—Purchasing & Payables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Purchasing & Payables—Purchasing & Payables"},"PREPAID EXP","Plan response - Unauthorized changes are made to master file data risk - Purchasing & Payables—Purchasing & Payables","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J144)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J144)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J144)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J144)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J144)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J144)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J144)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2162,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2162 P_01051E IFRS - PREPAID EXP Obtain detailed listings and test prepaid expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01051E Obtain detailed listings and test prepaid expenses"},"PREPAID EXP","Obtain detailed listings and test prepaid expenses","P_01051E_IFRS_Detail_List_Test_Prepaid_Exp",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J145)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J145)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J145)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J145)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J145)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J145)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J145)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2163,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2163 P_00415E IFRS - PREPAID EXP Test accounts payable reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00415E Test accounts payable reconciliations"},"PREPAID EXP","Test accounts payable reconciliations","P_00415E_IFRS_Test_AP_Reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J146)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J146)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J146)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J146)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J146)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J146)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J146)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2164,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2164 P_00416E IFRS - PREPAID EXP Test accounts payable suspense accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00416E Test accounts payable suspense accounts"},"PREPAID EXP","Test accounts payable suspense accounts","P_00416E_IFRS_Test_AP_Suspense_Accounts",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J147)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J147)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J147)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J147)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J147)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J147)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J147)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2165,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2165 P_01606E IFRS - PREPAID EXP Test other receivables (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01606E Test other receivables (ISA 540 (R))"},"PREPAID EXP","Test other receivables (ISA 540 (R))","P_01606E_IFRS_Test_Other_Receiv_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J148)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J148)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J148)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J148)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J148)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J148)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J148)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2166,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2166 P_00621E IFRS - PREPAID EXP Verify presentation and disclosure - Prepaid expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00621E Verify presentation and disclosure - Prepaid expenses"},"PREPAID EXP","Verify presentation and disclosure - Prepaid expenses","P_00621E_IFRS_Verify_PD_Prepaid_Expenses",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J149)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J149)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J149)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J149)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J149)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J149)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J149)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2167,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2167 P_01016E IFRS - NOTES REC Lead schedule - Notes receivable—Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Notes receivable—Notes receivable"},"NOTES REC","Lead schedule - Notes receivable—Notes receivable","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J150)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J150)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J150)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J150)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J150)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J150)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J150)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2168,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2168 P_00324E IFRS - NOTES REC Year-end rollforward testing - Notes receivable—Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Notes receivable—Notes receivable"},"NOTES REC","Year-end rollforward testing - Notes receivable—Notes receivable","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J151)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J151)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J151)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J151)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J151)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J151)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J151)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2169,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2169 P_00988E IFRS - NOTES REC Substantive Analytics - Notes receivable—Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Notes receivable—Notes receivable"},"NOTES REC","Substantive Analytics - Notes receivable—Notes receivable","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J152)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J152)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J152)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J152)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J152)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J152)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J152)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2170,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2170 P_00326E IFRS - NOTES REC Plan response - Segregation of duties risk - Treasury—Treasury"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Treasury—Treasury"},"NOTES REC","Plan response - Segregation of duties risk - Treasury—Treasury","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J153)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J153)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J153)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J153)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J153)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J153)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J153)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2171,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2171 P_00327E IFRS - NOTES REC Plan response - Unauthorized changes are made to master file data risk - Treasury—Treasury"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Treasury—Treasury"},"NOTES REC","Plan response - Unauthorized changes are made to master file data risk - Treasury—Treasury","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J154)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J154)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J154)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J154)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J154)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J154)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J154)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2172,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2172 P_01622E IFRS - NOTES REC Confirm notes receivable (PWC Confirmations)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01622E Confirm notes receivable (PWC Confirmations)"},"NOTES REC","Confirm notes receivable (PWC Confirmations)","P_01622E_IFRS_Confirm_NR",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J155)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J155)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J155)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J155)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J155)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J155)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J155)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2173,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2173 P_01053E IFRS - NOTES REC Obtain movement schedule - Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01053E Obtain movement schedule - Notes receivable"},"NOTES REC","Obtain movement schedule - Notes receivable","P_01053E_IFRS_Movement_NR",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J156)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J156)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J156)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J156)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J156)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J156)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J156)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2174,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2174 P_00419E IFRS - NOTES REC Obtain movement schedule and test components of equity"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00419E Obtain movement schedule and test components of equity"},"NOTES REC","Obtain movement schedule and test components of equity","P_00419E_IFRS_Movement_Sched_Test_Component_Equity",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J157)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J157)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J157)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J157)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J157)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J157)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J157)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2175,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2175 P_00331E IFRS - NOTES REC Test bank reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00331E Test bank reconciliations"},"NOTES REC","Test bank reconciliations","P_00331E_IFRS_Test_Bank_Reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J158)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J158)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J158)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J158)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J158)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J158)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J158)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2176,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2176 P_01054E IFRS - NOTES REC Evaluate classification - Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01054E Evaluate classification - Notes receivable"},"NOTES REC","Evaluate classification - Notes receivable","P_01054E_IFRS_Classification_NR",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J159)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J159)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J159)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J159)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J159)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J159)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J159)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2177,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2177 P_01605E IFRS - NOTES REC Test loss allowance for ECL - Use of general 3 stage model - Notes receivable (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01605E Test loss allowance for ECL - Use of general 3 stage model - Notes receivable (ISA 540 (R))"},"NOTES REC","Test loss allowance for ECL - Use of general 3 stage model - Notes receivable (ISA 540 (R))","P_01605E_IFRS_Loss_allow_3Stage_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J160)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J160)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J160)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J160)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J160)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J160)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J160)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2178,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2178 P_01417E IFRS - NOTES REC Test initial recognition and measurement - Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01417E Test initial recognition and measurement - Notes receivable"},"NOTES REC","Test initial recognition and measurement - Notes receivable","P_01417E_IFRS_InitRecog_Measure_NR",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J161)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J161)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J161)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J161)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J161)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J161)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J161)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2180,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2180 P_01058E IFRS - NOTES REC Test subsequent measurement at amortized cost - Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01058E Test subsequent measurement at amortized cost - Notes receivable"},"NOTES REC","Test subsequent measurement at amortized cost - Notes receivable","P_01058E_IFRS_SubMeas_AmortCost_NR",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J162)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J162)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J162)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J162)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J162)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J162)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J162)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2181,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2181 P_01623E IFRS - NOTES REC Test subsequent measurement at fair value - Notes receivable (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01623E Test subsequent measurement at fair value - Notes receivable (ISA 540 (R))"},"NOTES REC","Test subsequent measurement at fair value - Notes receivable (ISA 540 (R))","P_01623E_IFRS_Test_SubMeas_FV_NR_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J163)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J163)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J163)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J163)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J163)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J163)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J163)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2182,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2182 P_00334E IFRS - NOTES REC Test translation of foreign currency - Notes receivable—Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00334E Test translation of foreign currency - Notes receivable—Notes receivable"},"NOTES REC","Test translation of foreign currency - Notes receivable—Notes receivable","P_00334E_IFRS_Test_Foreign_Currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J164)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J164)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J164)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J164)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J164)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J164)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J164)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2183,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2183 P_00426E IFRS - NOTES REC Understand and update agreement information - Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00426E Understand and update agreement information - Notes receivable"},"NOTES REC","Understand and update agreement information - Notes receivable","P_00426E_IFRS_UnderstdUpdate_AgreementInfo_NR",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J165)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J165)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J165)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J165)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J165)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J165)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J165)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2184,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2184 P_01060E IFRS - NOTES REC Verify the appropriateness of derecognition - Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01060E Verify the appropriateness of derecognition - Notes receivable"},"NOTES REC","Verify the appropriateness of derecognition - Notes receivable","P_01060E_IFRS_Derecog_NR",null,null,"A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J166)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J166)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J166)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J166)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J166)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J166)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J166)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2185,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2185 P_01061E IFRS - NOTES REC Vouch additions and repayments - Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01061E Vouch additions and repayments - Notes receivable"},"NOTES REC","Vouch additions and repayments - Notes receivable","P_01061E_IFRS_AddRepymts_NR",null,null,"C, A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J167)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J167)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J167)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J167)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J167)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J167)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J167)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2186,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2186 P_00919E IFRS - NOTES REC Verify presentation and disclosure - Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00919E Verify presentation and disclosure - Notes receivable"},"NOTES REC","Verify presentation and disclosure - Notes receivable","P_00919E_IFRS_Verify_PD_NR",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J168)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J168)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J168)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J168)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J168)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J168)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J168)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2187,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2187 P_00623E IFRS - NOTES REC Verify presentation and disclosure - Share capital and other equity accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00623E Verify presentation and disclosure - Share capital and other equity accounts"},"NOTES REC","Verify presentation and disclosure - Share capital and other equity accounts","P_00623E_IFRS_Verify_PD_ShareCap_OtherEq",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J169)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J169)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J169)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J169)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J169)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J169)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J169)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2895,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2895 P_01615E IFRS - NOTES REC Test impact of interest rate benchmark reform - [FSLI or type of instrument etc.]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01615E Test impact of interest rate benchmark reform - [FSLI or type of instrument etc.]"},"NOTES REC","Test impact of interest rate benchmark reform - [FSLI or type of instrument etc.]","P_01615E_IFRS_Impact_interest_rate_bench_ref",null,null,"C, A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J170)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J170)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J170)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J170)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J170)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J170)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J170)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2036,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2036 P_01016E IFRS - LEASE REC Lead schedule - Lease receivable - Net investment in leases—Lease receivable - Net investment in leases"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Lease receivable - Net investment in leases—Lease receivable - Net investment in leases"},"LEASE REC","Lead schedule - Lease receivable - Net investment in leases—Lease receivable - Net investment in leases","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J171)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J171)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J171)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J171)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J171)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J171)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J171)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2037,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2037 P_00324E IFRS - LEASE REC Year-end rollforward testing - Lease receivable - Net investment in leases—Lease receivable - Net investment in leases"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Lease receivable - Net investment in leases—Lease receivable - Net investment in leases"},"LEASE REC","Year-end rollforward testing - Lease receivable - Net investment in leases—Lease receivable - Net investment in leases","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J172)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J172)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J172)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J172)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J172)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J172)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J172)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2038,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2038 P_00988E IFRS - LEASE REC Substantive Analytics - Lease receivable - Net investment in leases—Lease receivable - Net investment in leases"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Lease receivable - Net investment in leases—Lease receivable - Net investment in leases"},"LEASE REC","Substantive Analytics - Lease receivable - Net investment in leases—Lease receivable - Net investment in leases","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J173)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J173)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J173)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J173)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J173)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J173)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J173)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2039,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2039 P_00326E IFRS - LEASE REC Plan response - Segregation of duties risk - Leases—Leases"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Leases—Leases"},"LEASE REC","Plan response - Segregation of duties risk - Leases—Leases","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J174)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J174)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J174)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J174)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J174)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J174)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J174)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2044,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2044 P_00327E IFRS - LEASE REC Plan response - Unauthorized changes are made to master file data risk - Leases—Leases"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Leases—Leases"},"LEASE REC","Plan response - Unauthorized changes are made to master file data risk - Leases—Leases","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J175)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J175)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J175)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J175)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J175)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J175)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J175)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2046,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2046 P_01454E IFRS - LEASE REC Obtain movement schedule - Lease receivable - Net investment in leases"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01454E Obtain movement schedule - Lease receivable - Net investment in leases"},"LEASE REC","Obtain movement schedule - Lease receivable - Net investment in leases","P_01454E_IFRS_Mvmt_Lease_rec_NIL",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J176)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J176)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J176)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J176)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J176)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J176)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J176)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2202,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2202 P_01624E IFRS - LEASE REC Test classification and initial recognition and measurement - Lessor accounting (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01624E Test classification and initial recognition and measurement - Lessor accounting (ISA 540 (R))"},"LEASE REC","Test classification and initial recognition and measurement - Lessor accounting (ISA 540 (R))","P_01624E_IFRS_Lessors_Test_Initial_Acctg_CAS540",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J177)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J177)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J177)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J177)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J177)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J177)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J177)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2079,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2079 P_01455E IFRS - LEASE REC Test lease income - Finance leases"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01455E Test lease income - Finance leases"},"LEASE REC","Test lease income - Finance leases","P_01455E_IFRS_LeaseInc_Finance",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J178)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J178)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J178)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J178)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J178)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J178)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J178)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2083,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2083 P_01456E IFRS - LEASE REC Test lease income - Operating leases"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01456E Test lease income - Operating leases"},"LEASE REC","Test lease income - Operating leases","P_01456E_IFRS_LeaseInc_Operating",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J179)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J179)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J179)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J179)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J179)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J179)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J179)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2203,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2203 P_01625E IFRS - LEASE REC Test subsequent measurement - Lessor accounting - Finance leases (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01625E Test subsequent measurement - Lessor accounting - Finance leases (ISA 540 (R))"},"LEASE REC","Test subsequent measurement - Lessor accounting - Finance leases (ISA 540 (R))","P_01625E_IFRS_Subs_Meas_Lessor_Fin_CAS540",null,null,"C, A, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J180)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J180)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J180)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J180)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J180)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J180)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J180)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2891,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2891 P_01604E IFRS - LEASE REC Test loss allowance for ECL - Accounts receivable (Simplified approach) (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01604E Test loss allowance for ECL - Accounts receivable (Simplified approach) (ISA 540 (R))"},"LEASE REC","Test loss allowance for ECL - Accounts receivable (Simplified approach) (ISA 540 (R))","P_01604E_IFRS_Loss_allow_AR_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J181)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J181)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J181)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J181)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J181)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J181)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J181)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2086,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2086 P_01459E IFRS - LEASE REC Verify presentation and disclosure - Lessor accounting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01459E Verify presentation and disclosure - Lessor accounting"},"LEASE REC","Verify presentation and disclosure - Lessor accounting","P_01459E_IFRS_Verify_PD_Lessor",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J182)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J182)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J182)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J182)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J182)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J182)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J182)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2189,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2189 P_01016E IFRS - PP&E Lead schedule - Property, plant and equipment—Property, plant & equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Property, plant and equipment—Property, plant & equipment"},"PP&E","Lead schedule - Property, plant and equipment—Property, plant & equipment","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J183)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J183)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J183)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J183)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J183)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J183)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J183)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2190,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2190 P_00324E IFRS - PP&E Year-end rollforward testing - Property, plant and equipment—Property, plant & equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Property, plant and equipment—Property, plant & equipment"},"PP&E","Year-end rollforward testing - Property, plant and equipment—Property, plant & equipment","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J184)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J184)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J184)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J184)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J184)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J184)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J184)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2192,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2192 P_00988E IFRS - PP&E Substantive Analytics - Property, plant and equipment—Property, plant & equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Property, plant and equipment—Property, plant & equipment"},"PP&E","Substantive Analytics - Property, plant and equipment—Property, plant & equipment","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J185)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J185)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J185)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J185)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J185)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J185)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J185)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2901,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2901 P_01639E IFRS - PP&E Substantive Analytics - Depreciation expense (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01639E Substantive Analytics - Depreciation expense (ISA 540 (R))"},"PP&E","Substantive Analytics - Depreciation expense (ISA 540 (R))","P_01639E_Subst_analytics_Dep_Exp_CAS540",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J186)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J186)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J186)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J186)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J186)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J186)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J186)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2193,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2193 P_00326E IFRS - PP&E Plan response - Segregation of duties risk - Property, plant & equipment—Property, plant & equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Property, plant & equipment—Property, plant & equipment"},"PP&E","Plan response - Segregation of duties risk - Property, plant & equipment—Property, plant & equipment","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J187)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J187)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J187)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J187)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J187)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J187)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J187)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2194,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2194 P_00327E IFRS - PP&E Plan response - Unauthorized changes are made to master file data risk - Property, plant & equipment—Property, plant & equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Property, plant & equipment—Property, plant & equipment"},"PP&E","Plan response - Unauthorized changes are made to master file data risk - Property, plant & equipment—Property, plant & equipment","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J188)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J188)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J188)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J188)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J188)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J188)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J188)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2196,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2196 P_01420E IFRS - PP&E Consider the need for reversal of impairment charge - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01420E Consider the need for reversal of impairment charge - Property, plant and equipment"},"PP&E","Consider the need for reversal of impairment charge - Property, plant and equipment","P_01420E_IFRS_ConsNeed_RevImpair_PPE",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J189)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J189)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J189)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J189)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J189)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J189)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J189)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2197,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2197 P_00431E IFRS - PP&E Examine repairs and maintenance accounts - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00431E Examine repairs and maintenance accounts - Property, plant and equipment"},"PP&E","Examine repairs and maintenance accounts - Property, plant and equipment","P_00431E_IFRS_Exam_RepMtce_PPE",null,null,"C, A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J190)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J190)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J190)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J190)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J190)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J190)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J190)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2902,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2902 P_01681E IFRS - PP&E Test contingent assets (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01681E Test contingent assets (ISA 540 (R))"},"PP&E","Test contingent assets (ISA 540 (R))","P_01681E_Test_Cont_Assets_CAS540",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J191)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J191)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J191)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J191)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J191)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J191)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J191)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2198,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2198 P_01626E IFRS - PP&E Test contingent liabilities (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01626E Test contingent liabilities (ISA 540 (R))"},"PP&E","Test contingent liabilities (ISA 540 (R))","P_01626E_IFRS_Test_ContingLiab_CAS540",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J192)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J192)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J192)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J192)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J192)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J192)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J192)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2199,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2199 P_00432E IFRS - PP&E Identify whether fully depreciated assets are utilized - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00432E Identify whether fully depreciated assets are utilized - Property, plant and equipment"},"PP&E","Identify whether fully depreciated assets are utilized - Property, plant and equipment","P_00432E_IFRS_Ident_FullDepAssetsUtilized_PPE",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J193)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J193)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J193)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J193)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J193)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J193)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J193)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2204,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2204 P_01421E IFRS - PP&E Obtain movement schedule and detailed listings - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01421E Obtain movement schedule and detailed listings - Property, plant and equipment"},"PP&E","Obtain movement schedule and detailed listings - Property, plant and equipment","P_01421E_IFRS_Movement_DetailList_PPE",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J194)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J194)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J194)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J194)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J194)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J194)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J194)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2205,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2205 P_01627E IFRS - PP&E Obtain movement schedule and test provisions associated with exit or disposal activities (including restructurings) (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01627E Obtain movement schedule and test provisions associated with exit or disposal activities (including restructurings) (ISA 540 (R))"},"PP&E","Obtain movement schedule and test provisions associated with exit or disposal activities (including restructurings) (ISA 540 (R))","P_01627E_IFRS_Mvmt_Sched_Prov_Exit_Disp_Act_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J195)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J195)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J195)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J195)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J195)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J195)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J195)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2206,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2206 P_00439E IFRS - PP&E Physically inspect property, plant and equipment items"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00439E Physically inspect property, plant and equipment items"},"PP&E","Physically inspect property, plant and equipment items","P_00439E_IFRS_Inspect_PPE",null,null,"C, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J196)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J196)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J196)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J196)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J196)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J196)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J196)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2208,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2208 P_00441E IFRS - PP&E Search for unrecorded liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00441E Search for unrecorded liabilities"},"PP&E","Search for unrecorded liabilities","P_00441E_IFRS_Search_Unrecorded_Liabilities",null,null,"C, A, CO, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J197)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J197)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J197)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J197)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J197)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J197)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J197)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2209,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2209 P_01422E IFRS - PP&E Test additions - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01422E Test additions - Property, plant and equipment"},"PP&E","Test additions - Property, plant and equipment","P_01422E_IFRS_Additions_PPE",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J198)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J198)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J198)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J198)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J198)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J198)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J198)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2210,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2210 P_01628E IFRS - PP&E Test asset retirement obligation liabilities (AROs) (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01628E Test asset retirement obligation liabilities (AROs) (ISA 540 (R))"},"PP&E","Test asset retirement obligation liabilities (AROs) (ISA 540 (R))","P_01628E_IFRS_Test_AROs_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J199)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J199)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J199)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J199)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J199)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J199)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J199)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2211,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2211 P_01638E IFRS - PP&E Test borrowing costs capitalized (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01638E Test borrowing costs capitalized (ISA 540 (R))"},"PP&E","Test borrowing costs capitalized (ISA 540 (R))","P_01638E_IFRS_Test_Borrow_Costs_Cap_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J200)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J200)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J200)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J200)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J200)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J200)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J200)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2212,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2212 P_01629E IFRS - PP&E Test construction in progress additions (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01629E Test construction in progress additions (ISA 540 (R))"},"PP&E","Test construction in progress additions (ISA 540 (R))","P_01629E_IFRS_Test_CIP_Add_CAS540",null,null,"A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J201)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J201)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J201)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J201)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J201)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J201)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J201)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2213,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2213 P_01630E IFRS - PP&E Test depreciation expense - Property, plant and equipment (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01630E Test depreciation expense - Property, plant and equipment (ISA 540 (R))"},"PP&E","Test depreciation expense - Property, plant and equipment (ISA 540 (R))","P_01630E_IFRS_Test_Dep_Exp_PPE_CAS540",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J202)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J202)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J202)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J202)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J202)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J202)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J202)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2214,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2214 P_01631E IFRS - PP&E Test disposals - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01631E Test disposals - Property, plant and equipment"},"PP&E","Test disposals - Property, plant and equipment","P_01631E_IFRS_Test_Disposals_PPE",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J203)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J203)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J203)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J203)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J203)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J203)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J203)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2215,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2215 P_00447E IFRS - PP&E Test grants for property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00447E Test grants for property, plant and equipment"},"PP&E","Test grants for property, plant and equipment","P_00447E_IFRS_Test_Grants_PPE",null,null,"A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J204)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J204)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J204)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J204)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J204)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J204)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J204)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2216,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2216 P_01685E IFRS - PP&E Test recoverable amount - Property, plant and equipment (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01685E Test recoverable amount - Property, plant and equipment (ISA 540 (R))"},"PP&E","Test recoverable amount - Property, plant and equipment (ISA 540 (R))","P_01685E_IFRS_Recov_Amount_PPE_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J205)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J205)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J205)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J205)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J205)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J205)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J205)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2217,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2217 P_01632E IFRS - PP&E Test measurement of non-current assets held for sale (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01632E Test measurement of non-current assets held for sale (ISA 540 (R))"},"PP&E","Test measurement of non-current assets held for sale (ISA 540 (R))","P_01632E_IFRS_Test_NonCur_Assets_HeldForSale_CAS540",null,null,"A, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J206)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J206)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J206)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J206)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J206)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J206)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J206)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2219,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2219 P_01633E IFRS - PP&E Test subsequent measurement ('revaluation model') - Property, plant and equipment (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01633E Test subsequent measurement ('revaluation model') - Property, plant and equipment (ISA 540 (R))"},"PP&E","Test subsequent measurement ('revaluation model') - Property, plant and equipment (ISA 540 (R))","P_01633E_IFRS_Test_SubMeas_RevMod_PPE_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J207)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J207)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J207)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J207)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J207)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J207)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J207)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2222,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2222 P_01426E IFRS - PP&E Verify presentation and disclosure - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01426E Verify presentation and disclosure - Property, plant and equipment"},"PP&E","Verify presentation and disclosure - Property, plant and equipment","P_01426E_IFRS_Verify_PD_PPE",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J208)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J208)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J208)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J208)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J208)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J208)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J208)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2223,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2223 P_01016E IFRS - INVSTMT PROPERTIES Lead schedule - Investment properties—Investment properties"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Investment properties—Investment properties"},"INVSTMT PROPERTIES","Lead schedule - Investment properties—Investment properties","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J209)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J209)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J209)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J209)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J209)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J209)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J209)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2224,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2224 P_00324E IFRS - INVSTMT PROPERTIES Year-end rollforward testing - Investment properties—Investment properties"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Investment properties—Investment properties"},"INVSTMT PROPERTIES","Year-end rollforward testing - Investment properties—Investment properties","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J210)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J210)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J210)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J210)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J210)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J210)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J210)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2225,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2225 P_00988E IFRS - INVSTMT PROPERTIES Substantive Analytics - Investment properties—Investment properties"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Investment properties—Investment properties"},"INVSTMT PROPERTIES","Substantive Analytics - Investment properties—Investment properties","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J211)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J211)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J211)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J211)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J211)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J211)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J211)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2226,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2226 P_00326E IFRS - INVSTMT PROPERTIES Plan response - Segregation of duties risk - Property, plant & equipment—Property, plant & equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Property, plant & equipment—Property, plant & equipment"},"INVSTMT PROPERTIES","Plan response - Segregation of duties risk - Property, plant & equipment—Property, plant & equipment","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J212)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J212)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J212)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J212)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J212)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J212)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J212)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2227,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2227 P_00327E IFRS - INVSTMT PROPERTIES Plan response - Unauthorized changes are made to master file data risk - Property, plant & equipment—Property, plant & equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Property, plant & equipment—Property, plant & equipment"},"INVSTMT PROPERTIES","Plan response - Unauthorized changes are made to master file data risk - Property, plant & equipment—Property, plant & equipment","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J213)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J213)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J213)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J213)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J213)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J213)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J213)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2228,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2228 P_00454E IFRS - INVSTMT PROPERTIES Consider the need for reversal of impairment charge - Investment properties"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00454E Consider the need for reversal of impairment charge - Investment properties"},"INVSTMT PROPERTIES","Consider the need for reversal of impairment charge - Investment properties","P_00454E_IFRS_ConsNeed_RevImpair_InvProp",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J214)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J214)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J214)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J214)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J214)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J214)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J214)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2230,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2230 P_00456E IFRS - INVSTMT PROPERTIES Examine repairs and maintenance accounts - Investment properties"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00456E Examine repairs and maintenance accounts - Investment properties"},"INVSTMT PROPERTIES","Examine repairs and maintenance accounts - Investment properties","P_00456E_IFRS_Exam_RepMtce_InvProp",null,null,"C, A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J215)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J215)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J215)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J215)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J215)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J215)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J215)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2231,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2231 P_00457E IFRS - INVSTMT PROPERTIES Identify whether fully depreciated assets are utilized - Investment properties"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00457E Identify whether fully depreciated assets are utilized - Investment properties"},"INVSTMT PROPERTIES","Identify whether fully depreciated assets are utilized - Investment properties","P_00457E_IFRS_Ident_FullDepAssetsUtilized_InvProp",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J216)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J216)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J216)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J216)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J216)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J216)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J216)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2232,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2232 P_01427E IFRS - INVSTMT PROPERTIES Obtain movement schedule and detailed listings - Investment properties"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01427E Obtain movement schedule and detailed listings - Investment properties"},"INVSTMT PROPERTIES","Obtain movement schedule and detailed listings - Investment properties","P_01427E_IFRS_Movement_InvestProp",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J217)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J217)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J217)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J217)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J217)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J217)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J217)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2233,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2233 P_01428E IFRS - INVSTMT PROPERTIES Test additions - Investment properties"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01428E Test additions - Investment properties"},"INVSTMT PROPERTIES","Test additions - Investment properties","P_01428E_IFRS_Test_Add_InvestProp",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J218)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J218)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J218)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J218)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J218)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J218)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J218)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2234,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2234 P_01638E IFRS - INVSTMT PROPERTIES Test borrowing costs capitalized (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01638E Test borrowing costs capitalized (ISA 540 (R))"},"INVSTMT PROPERTIES","Test borrowing costs capitalized (ISA 540 (R))","P_01638E_IFRS_Test_Borrow_Costs_Cap_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J219)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J219)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J219)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J219)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J219)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J219)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J219)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2235,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2235 P_01640E IFRS - INVSTMT PROPERTIES Test depreciation expense (cost model) - Investment properties (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01640E Test depreciation expense (cost model) - Investment properties (ISA 540 (R))"},"INVSTMT PROPERTIES","Test depreciation expense (cost model) - Investment properties (ISA 540 (R))","P_01640E_IFRS_DepExp_CostMod_InvProp_CAS540",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J220)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J220)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J220)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J220)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J220)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J220)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J220)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2236,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2236 P_01634E IFRS - INVSTMT PROPERTIES Test disposals - Investment properties"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01634E Test disposals - Investment properties"},"INVSTMT PROPERTIES","Test disposals - Investment properties","P_01634E_IFRS_Test_Dispos_InvestProp",null,null,"A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J221)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J221)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J221)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J221)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J221)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J221)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J221)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2237,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2237 P_01635E IFRS - INVSTMT PROPERTIES Test recoverable amount (cost model) - Investment properties (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01635E Test recoverable amount (cost model) - Investment properties (ISA 540 (R))"},"INVSTMT PROPERTIES","Test recoverable amount (cost model) - Investment properties (ISA 540 (R))","P_01635E_IFRS_Recov_Amount_InvestProp_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J222)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J222)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J222)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J222)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J222)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J222)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J222)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2238,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2238 P_01636E IFRS - INVSTMT PROPERTIES Test subsequent measurement ('fair value model') - Investment properties (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01636E Test subsequent measurement ('fair value model') - Investment properties (ISA 540 (R))"},"INVSTMT PROPERTIES","Test subsequent measurement ('fair value model') - Investment properties (ISA 540 (R))","P_01636E_IFRS_Test_SubMeas_FV_Mod_InvProp_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J223)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J223)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J223)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J223)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J223)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J223)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J223)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2241,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2241 P_00904E IFRS - INVSTMT PROPERTIES Verify presentation and disclosure - Investment properties"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00904E Verify presentation and disclosure - Investment properties"},"INVSTMT PROPERTIES","Verify presentation and disclosure - Investment properties","P_00904E_IFRS_Verify_PD_InvProp",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J224)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J224)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J224)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J224)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J224)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J224)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J224)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2242,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2242 P_01016E IFRS - INVSTMT SUBS & AFFIL Lead schedule - Investments in subsidiaries and affiliates—Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Investments in subsidiaries and affiliates—Investments in subsidiaries and affiliates"},"INVSTMT SUBS & AFFIL","Lead schedule - Investments in subsidiaries and affiliates—Investments in subsidiaries and affiliates","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J225)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J225)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J225)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J225)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J225)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J225)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J225)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2243,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2243 P_00324E IFRS - INVSTMT SUBS & AFFIL Year-end rollforward testing - Investments in subsidiaries and affiliates—Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Investments in subsidiaries and affiliates—Investments in subsidiaries and affiliates"},"INVSTMT SUBS & AFFIL","Year-end rollforward testing - Investments in subsidiaries and affiliates—Investments in subsidiaries and affiliates","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J226)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J226)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J226)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J226)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J226)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J226)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J226)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2244,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2244 P_00326E IFRS - INVSTMT SUBS & AFFIL Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting"},"INVSTMT SUBS & AFFIL","Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J227)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J227)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J227)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J227)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J227)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J227)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J227)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2245,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2245 P_00327E IFRS - INVSTMT SUBS & AFFIL Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting"},"INVSTMT SUBS & AFFIL","Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J228)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J228)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J228)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J228)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J228)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J228)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J228)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2246,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2246 P_01431E IFRS - INVSTMT SUBS & AFFIL Examine the accounting for associates and joint arrangements"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01431E Examine the accounting for associates and joint arrangements"},"INVSTMT SUBS & AFFIL","Examine the accounting for associates and joint arrangements","P_01431E_IFRS_Assoc_JtArrange",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J229)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J229)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J229)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J229)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J229)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J229)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J229)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2247,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2247 P_01432E IFRS - INVSTMT SUBS & AFFIL Obtain movement schedule - Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01432E Obtain movement schedule - Investments in subsidiaries and affiliates"},"INVSTMT SUBS & AFFIL","Obtain movement schedule - Investments in subsidiaries and affiliates","P_01432E_IFRS_Movement_Sched_Subs_Affiliates",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J230)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J230)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J230)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J230)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J230)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J230)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J230)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2248,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2248 P_00468E IFRS - INVSTMT SUBS & AFFIL Test additions - Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00468E Test additions - Investments in subsidiaries and affiliates"},"INVSTMT SUBS & AFFIL","Test additions - Investments in subsidiaries and affiliates","P_00468E_IFRS_Test_Add_Subs_Affiliates",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J231)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J231)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J231)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J231)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J231)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J231)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J231)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2249,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2249 P_00469E IFRS - INVSTMT SUBS & AFFIL Test disposals or partial disposals of investments in subsidiaries or affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00469E Test disposals or partial disposals of investments in subsidiaries or affiliates"},"INVSTMT SUBS & AFFIL","Test disposals or partial disposals of investments in subsidiaries or affiliates","P_00469E_IFRS_Test_Dispos_Subs_Affiliates",null,null,"A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J232)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J232)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J232)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J232)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J232)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J232)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J232)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2250,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2250 P_01637E IFRS - INVSTMT SUBS & AFFIL Test recoverable amount - Investments in subsidiaries and affiliates (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01637E Test recoverable amount - Investments in subsidiaries and affiliates (ISA 540 (R))"},"INVSTMT SUBS & AFFIL","Test recoverable amount - Investments in subsidiaries and affiliates (ISA 540 (R))","P_01637E_IFRS_Recov_Amount_Subs_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J233)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J233)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J233)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J233)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J233)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J233)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J233)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2251,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2251 P_00334E IFRS - INVSTMT SUBS & AFFIL Test translation of foreign currency - Investments in subsidiaries and affiliates—Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00334E Test translation of foreign currency - Investments in subsidiaries and affiliates—Investments in subsidiaries and affiliates"},"INVSTMT SUBS & AFFIL","Test translation of foreign currency - Investments in subsidiaries and affiliates—Investments in subsidiaries and affiliates","P_00334E_IFRS_Test_Foreign_Currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J234)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J234)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J234)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J234)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J234)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J234)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J234)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2253,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2253 P_00911E IFRS - INVSTMT SUBS & AFFIL Verify presentation and disclosure - Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00911E Verify presentation and disclosure - Investments in subsidiaries and affiliates"},"INVSTMT SUBS & AFFIL","Verify presentation and disclosure - Investments in subsidiaries and affiliates","P_00911E_IFRS_Verify_PD_Invest_SubsAffils",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J235)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J235)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J235)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J235)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J235)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J235)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J235)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2254,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2254 P_01016E IFRS - INVSTMT DEBT & EQTY Lead schedule - Investments in debt and equity securities—Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Investments in debt and equity securities—Investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Lead schedule - Investments in debt and equity securities—Investments in debt and equity securities","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J236)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J236)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J236)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J236)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J236)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J236)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J236)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2255,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2255 P_00324E IFRS - INVSTMT DEBT & EQTY Year-end rollforward testing - Investments in debt and equity securities—Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Investments in debt and equity securities—Investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Year-end rollforward testing - Investments in debt and equity securities—Investments in debt and equity securities","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J237)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J237)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J237)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J237)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J237)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J237)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J237)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2256,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2256 P_00988E IFRS - INVSTMT DEBT & EQTY Substantive Analytics - Investment income—Investment income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Investment income—Investment income"},"INVSTMT DEBT & EQTY","Substantive Analytics - Investment income—Investment income","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J238)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J238)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J238)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J238)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J238)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J238)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J238)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2257,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2257 P_00988E IFRS - INVSTMT DEBT & EQTY Substantive Analytics - Investments in debt and equity securities—Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Investments in debt and equity securities—Investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Substantive Analytics - Investments in debt and equity securities—Investments in debt and equity securities","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J239)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J239)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J239)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J239)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J239)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J239)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J239)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2258,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2258 P_00326E IFRS - INVSTMT DEBT & EQTY Plan response - Segregation of duties risk - Treasury—Treasury"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Treasury—Treasury"},"INVSTMT DEBT & EQTY","Plan response - Segregation of duties risk - Treasury—Treasury","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J240)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J240)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J240)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J240)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J240)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J240)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J240)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2259,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2259 P_00327E IFRS - INVSTMT DEBT & EQTY Plan response - Unauthorized changes are made to master file data risk - Treasury—Treasury"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Treasury—Treasury"},"INVSTMT DEBT & EQTY","Plan response - Unauthorized changes are made to master file data risk - Treasury—Treasury","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J241)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J241)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J241)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J241)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J241)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J241)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J241)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2260,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2260 P_01641E IFRS - INVSTMT DEBT & EQTY Confirm investments in debt and equity securities (PWC Confirmations)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01641E Confirm investments in debt and equity securities (PWC Confirmations)"},"INVSTMT DEBT & EQTY","Confirm investments in debt and equity securities (PWC Confirmations)","P_01641E_IFRS_Confirm_Inv_Debt_Equity_Securities",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J242)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J242)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J242)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J242)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J242)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J242)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J242)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2261,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2261 P_00473E IFRS - INVSTMT DEBT & EQTY Consider financial condition of custodians"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00473E Consider financial condition of custodians"},"INVSTMT DEBT & EQTY","Consider financial condition of custodians","P_00473E_IFRS_Consider_FinCond_Custodians",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J243)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J243)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J243)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J243)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J243)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J243)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J243)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2262,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2262 P_00791E IFRS - INVSTMT DEBT & EQTY Identify special purpose entities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00791E Identify special purpose entities"},"INVSTMT DEBT & EQTY","Identify special purpose entities","P_00791E_IFRS_Identify_SE",null,null,"C, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J244)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J244)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J244)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J244)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J244)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J244)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J244)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2263,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2263 P_01070E IFRS - INVSTMT DEBT & EQTY Obtain movement schedule - Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01070E Obtain movement schedule - Investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Obtain movement schedule - Investments in debt and equity securities","P_01070E_IFRS_Movement_Inv_Debt_Equity",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J245)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J245)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J245)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J245)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J245)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J245)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J245)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2264,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2264 P_00476E IFRS - INVSTMT DEBT & EQTY Physically inspect securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00476E Physically inspect securities"},"INVSTMT DEBT & EQTY","Physically inspect securities","P_00476E_IFRS_Inspect_Securities",null,null,"C, A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J246)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J246)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J246)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J246)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J246)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J246)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J246)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2265,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2265 P_01071E IFRS - INVSTMT DEBT & EQTY Evaluate classification - Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01071E Evaluate classification - Investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Evaluate classification - Investments in debt and equity securities","P_01071E_IFRS_Classification_Inv_DE",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J247)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J247)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J247)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J247)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J247)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J247)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J247)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2266,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2266 P_00478E IFRS - INVSTMT DEBT & EQTY Test purchase or sales commitments"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00478E Test purchase or sales commitments"},"INVSTMT DEBT & EQTY","Test purchase or sales commitments","P_00478E_IFRS_Test_Purch_Sales_Commit",null,null,"C, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J248)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J248)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J248)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J248)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J248)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J248)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J248)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2267,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2267 P_01605E IFRS - INVSTMT DEBT & EQTY Test loss allowance for ECL - Use of general 3 stage model - Investments in debt and equity securities (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01605E Test loss allowance for ECL - Use of general 3 stage model - Investments in debt and equity securities (ISA 540 (R))"},"INVSTMT DEBT & EQTY","Test loss allowance for ECL - Use of general 3 stage model - Investments in debt and equity securities (ISA 540 (R))","P_01605E_IFRS_Loss_allow_3Stage_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J249)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J249)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J249)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J249)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J249)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J249)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J249)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2268,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2268 P_00480E IFRS - INVSTMT DEBT & EQTY Test investment and interest income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00480E Test investment and interest income"},"INVSTMT DEBT & EQTY","Test investment and interest income","P_00480E_IFRS_Test_InvestInt_Income",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J250)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J250)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J250)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J250)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J250)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J250)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J250)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2269,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2269 P_01073E IFRS - INVSTMT DEBT & EQTY Test sales of investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01073E Test sales of investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Test sales of investments in debt and equity securities","P_01073E_IFRS_Sales_Invest_DE",null,null,"A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J251)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J251)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J251)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J251)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J251)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J251)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J251)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2270,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2270 P_01434E IFRS - INVSTMT DEBT & EQTY Test purchases (initial measurement) of investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01434E Test purchases (initial measurement) of investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Test purchases (initial measurement) of investments in debt and equity securities","P_01434E_IFRS_Purch_InitMeas_DE",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J252)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J252)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J252)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J252)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J252)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J252)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J252)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2272,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2272 P_01076E IFRS - INVSTMT DEBT & EQTY Test subsequent measurement at amortized cost - Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01076E Test subsequent measurement at amortized cost - Investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Test subsequent measurement at amortized cost - Investments in debt and equity securities","P_01076E_IFRS_SubMeas_AmortCost_InvDE",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J253)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J253)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J253)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J253)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J253)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J253)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J253)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2274,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2274 P_01642E IFRS - INVSTMT DEBT & EQTY Test subsequent measurement at fair value - Investments in debt and equity securities (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01642E Test subsequent measurement at fair value - Investments in debt and equity securities (ISA 540 (R))"},"INVSTMT DEBT & EQTY","Test subsequent measurement at fair value - Investments in debt and equity securities (ISA 540 (R))","P_01642E_IFRS_SubMeas_FV_InvDE_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J254)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J254)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J254)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J254)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J254)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J254)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J254)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2275,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2275 P_00334E IFRS - INVSTMT DEBT & EQTY Test translation of foreign currency - Investments in debt and equity securities—Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00334E Test translation of foreign currency - Investments in debt and equity securities—Investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Test translation of foreign currency - Investments in debt and equity securities—Investments in debt and equity securities","P_00334E_IFRS_Test_Foreign_Currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J255)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J255)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J255)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J255)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J255)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J255)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J255)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2277,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2277 P_01079E IFRS - INVSTMT DEBT & EQTY Verify the appropriateness of derecognition - Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01079E Verify the appropriateness of derecognition - Investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Verify the appropriateness of derecognition - Investments in debt and equity securities","P_01079E_IFRS_Derecog_InvDE",null,null,"A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J256)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J256)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J256)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J256)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J256)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J256)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J256)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2278,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2278 P_00489E IFRS - INVSTMT DEBT & EQTY Verify third party owned investments"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00489E Verify third party owned investments"},"INVSTMT DEBT & EQTY","Verify third party owned investments","P_00489E_IFRS_Verify_3PtyOwn_Invest",null,null,"R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J257)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J257)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J257)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J257)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J257)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J257)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J257)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2279,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2279 P_00909E IFRS - INVSTMT DEBT & EQTY Verify presentation and disclosure - Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00909E Verify presentation and disclosure - Investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Verify presentation and disclosure - Investments in debt and equity securities","P_00909E_IFRS_Verify_PD_Invest_DebtEqSec",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J258)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J258)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J258)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J258)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J258)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J258)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J258)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2896,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2896 P_01615E IFRS - INVSTMT DEBT & EQTY Test impact of interest rate benchmark reform - [FSLI or type of instrument etc.]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01615E Test impact of interest rate benchmark reform - [FSLI or type of instrument etc.]"},"INVSTMT DEBT & EQTY","Test impact of interest rate benchmark reform - [FSLI or type of instrument etc.]","P_01615E_IFRS_Impact_interest_rate_bench_ref",null,null,"C, A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J259)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J259)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J259)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J259)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J259)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J259)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J259)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2280,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2280 P_01016E IFRS - INTGBL ASSETS SUB AMORT Lead schedule - Intangible assets subject to amortization—Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Intangible assets subject to amortization—Intangible assets subject to amortization"},"INTGBL ASSETS SUB AMORT","Lead schedule - Intangible assets subject to amortization—Intangible assets subject to amortization","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J260)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J260)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J260)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J260)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J260)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J260)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J260)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2281,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2281 P_00324E IFRS - INTGBL ASSETS SUB AMORT Year-end rollforward testing - Intangible assets subject to amortization—Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Intangible assets subject to amortization—Intangible assets subject to amortization"},"INTGBL ASSETS SUB AMORT","Year-end rollforward testing - Intangible assets subject to amortization—Intangible assets subject to amortization","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J261)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J261)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J261)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J261)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J261)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J261)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J261)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2282,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2282 P_01643E IFRS - INTGBL ASSETS SUB AMORT Substantive Analytics - Amortization expense (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01643E Substantive Analytics - Amortization expense (ISA 540 (R))"},"INTGBL ASSETS SUB AMORT","Substantive Analytics - Amortization expense (ISA 540 (R))","P_01643E_Subst_analyt_Amort_Exp_Int_CAS540",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J262)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J262)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J262)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J262)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J262)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J262)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J262)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2283,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2283 P_00988E IFRS - INTGBL ASSETS SUB AMORT Substantive Analytics - Intangible assets subject to amortization—Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Intangible assets subject to amortization—Intangible assets subject to amortization"},"INTGBL ASSETS SUB AMORT","Substantive Analytics - Intangible assets subject to amortization—Intangible assets subject to amortization","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J263)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J263)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J263)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J263)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J263)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J263)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J263)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2284,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2284 P_00326E IFRS - INTGBL ASSETS SUB AMORT Plan response - Segregation of duties risk - Intangible Assets & Goodwill—Intangible Assets & Goodwill"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Intangible Assets & Goodwill—Intangible Assets & Goodwill"},"INTGBL ASSETS SUB AMORT","Plan response - Segregation of duties risk - Intangible Assets & Goodwill—Intangible Assets & Goodwill","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J264)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J264)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J264)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J264)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J264)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J264)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J264)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2285,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2285 P_00327E IFRS - INTGBL ASSETS SUB AMORT Plan response - Unauthorized changes are made to master file data risk - Intangible Assets & Goodwill—Intangible Assets & Goodwill"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Intangible Assets & Goodwill—Intangible Assets & Goodwill"},"INTGBL ASSETS SUB AMORT","Plan response - Unauthorized changes are made to master file data risk - Intangible Assets & Goodwill—Intangible Assets & Goodwill","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J265)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J265)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J265)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J265)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J265)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J265)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J265)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2907,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2907 P_01644E IFRS - INTGBL ASSETS SUB AMORT Consider implications of Service Concession Arrangements (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01644E Consider implications of Service Concession Arrangements (ISA 540 (R))"},"INTGBL ASSETS SUB AMORT","Consider implications of Service Concession Arrangements (ISA 540 (R))","P_01644E_IFRS_Implic_ServConcArrang_CAS540",null,null,"A, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J266)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J266)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J266)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J266)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J266)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J266)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J266)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2286,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2286 P_01435E IFRS - INTGBL ASSETS SUB AMORT Consider the need for reversal of impairment charge - Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01435E Consider the need for reversal of impairment charge - Intangible assets subject to amortization"},"INTGBL ASSETS SUB AMORT","Consider the need for reversal of impairment charge - Intangible assets subject to amortization","P_01435E_IFRS_ConsNeed_RevImpair_IntangAmort",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J267)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J267)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J267)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J267)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J267)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J267)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J267)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2287,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2287 P_00491E IFRS - INTGBL ASSETS SUB AMORT Examine research and development accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00491E Examine research and development accounts"},"INTGBL ASSETS SUB AMORT","Examine research and development accounts","P_00491E_IFRS_Exam_ResearchDevel_Accts",null,null,"C, A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J268)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J268)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J268)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J268)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J268)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J268)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J268)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2288,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2288 P_00492E IFRS - INTGBL ASSETS SUB AMORT Identify whether fully amortized assets are utilized - Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00492E Identify whether fully amortized assets are utilized - Intangible assets subject to amortization"},"INTGBL ASSETS SUB AMORT","Identify whether fully amortized assets are utilized - Intangible assets subject to amortization","P_00492E_IFRS_Ident_FullAmortAssetsUtilized_IntangAmort",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J269)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J269)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J269)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J269)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J269)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J269)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J269)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2289,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2289 P_01436E IFRS - INTGBL ASSETS SUB AMORT Obtain movement schedule and detailed listings - Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01436E Obtain movement schedule and detailed listings - Intangible assets subject to amortization"},"INTGBL ASSETS SUB AMORT","Obtain movement schedule and detailed listings - Intangible assets subject to amortization","P_01436E_IFRS_Movement_IntangiblesAmort",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J270)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J270)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J270)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J270)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J270)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J270)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J270)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2290,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2290 P_01645E IFRS - INTGBL ASSETS SUB AMORT Test additions - Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01645E Test additions - Intangible assets subject to amortization"},"INTGBL ASSETS SUB AMORT","Test additions - Intangible assets subject to amortization","P_01645E_IFRS_Additions_IntangAmort",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J271)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J271)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J271)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J271)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J271)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J271)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J271)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2291,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2291 P_01646E IFRS - INTGBL ASSETS SUB AMORT Test amortization expense (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01646E Test amortization expense (ISA 540 (R))"},"INTGBL ASSETS SUB AMORT","Test amortization expense (ISA 540 (R))","P_01646E_IFRS_Test_AmortExp_Intang_amort_CAS540",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J272)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J272)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J272)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J272)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J272)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J272)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J272)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2292,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2292 P_01638E IFRS - INTGBL ASSETS SUB AMORT Test borrowing costs capitalized (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01638E Test borrowing costs capitalized (ISA 540 (R))"},"INTGBL ASSETS SUB AMORT","Test borrowing costs capitalized (ISA 540 (R))","P_01638E_IFRS_Test_Borrow_Costs_Cap_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J273)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J273)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J273)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J273)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J273)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J273)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J273)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2293,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2293 P_01647E IFRS - INTGBL ASSETS SUB AMORT Test disposals - Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01647E Test disposals - Intangible assets subject to amortization"},"INTGBL ASSETS SUB AMORT","Test disposals - Intangible assets subject to amortization","P_01647E_IFRS_Test_Dispos_IntangAmort",null,null,"A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J274)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J274)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J274)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J274)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J274)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J274)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J274)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2294,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2294 P_01648E IFRS - INTGBL ASSETS SUB AMORT Test recoverable amount - Intangible assets subject to amortization (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01648E Test recoverable amount - Intangible assets subject to amortization (ISA 540 (R))"},"INTGBL ASSETS SUB AMORT","Test recoverable amount - Intangible assets subject to amortization (ISA 540 (R))","P_01648E_IFRS_Recov_Amount_IntangAmort_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J275)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J275)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J275)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J275)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J275)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J275)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J275)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2295,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2295 P_00498E IFRS - INTGBL ASSETS SUB AMORT Test internally generated additions in the development phase - Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00498E Test internally generated additions in the development phase - Intangible assets subject to amortization"},"INTGBL ASSETS SUB AMORT","Test internally generated additions in the development phase - Intangible assets subject to amortization","P_00498E_IFRS_Test_InternGen_Add_DevPh_IntangAmort",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J276)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J276)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J276)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J276)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J276)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J276)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J276)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2296,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2296 P_01649E IFRS - INTGBL ASSETS SUB AMORT Test subsequent measurement ('revaluation model') - Intangible assets subject to amortization (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01649E Test subsequent measurement ('revaluation model') - Intangible assets subject to amortization (ISA 540 (R))"},"INTGBL ASSETS SUB AMORT","Test subsequent measurement ('revaluation model') - Intangible assets subject to amortization (ISA 540 (R))","P_01649E_IFRS_SubMeas_RevalMod_IndIntang_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J277)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J277)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J277)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J277)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J277)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J277)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J277)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2297,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2297 P_01650E IFRS - INTGBL ASSETS SUB AMORT Test subsequent measurement ('revaluation model') - Indefinite-lived intangible assets (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01650E Test subsequent measurement ('revaluation model') - Indefinite-lived intangible assets (ISA 540 (R))"},"INTGBL ASSETS SUB AMORT","Test subsequent measurement ('revaluation model') - Indefinite-lived intangible assets (ISA 540 (R))","P_01650E_IFRS_SubMeas_RevalMod_IntAmort_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J278)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J278)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J278)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J278)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J278)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J278)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J278)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2300,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2300 P_01440E IFRS - INTGBL ASSETS SUB AMORT Verify presentation and disclosure - Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01440E Verify presentation and disclosure - Intangible assets subject to amortization"},"INTGBL ASSETS SUB AMORT","Verify presentation and disclosure - Intangible assets subject to amortization","P_01440E_IFRS_Verify_PD_Intang_Amortization",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J279)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J279)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J279)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J279)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J279)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J279)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J279)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2301,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2301 P_01016E IFRS - GOODWILL & INTGBL Lead schedule - Goodwill and indefinite-lived intangible assets—Goodwill and indefinite-lived intangible assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Goodwill and indefinite-lived intangible assets—Goodwill and indefinite-lived intangible assets"},"GOODWILL & INTGBL","Lead schedule - Goodwill and indefinite-lived intangible assets—Goodwill and indefinite-lived intangible assets","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J280)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J280)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J280)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J280)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J280)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J280)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J280)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2302,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2302 P_00324E IFRS - GOODWILL & INTGBL Year-end rollforward testing - Goodwill and indefinite-lived intangible assets—Goodwill and indefinite-lived intangible assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Goodwill and indefinite-lived intangible assets—Goodwill and indefinite-lived intangible assets"},"GOODWILL & INTGBL","Year-end rollforward testing - Goodwill and indefinite-lived intangible assets—Goodwill and indefinite-lived intangible assets","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J281)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J281)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J281)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J281)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J281)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J281)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J281)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2303,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2303 P_00988E IFRS - GOODWILL & INTGBL Substantive Analytics - Goodwill and indefinite-lived intangible assets—Goodwill and indefinite-lived intangible assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Goodwill and indefinite-lived intangible assets—Goodwill and indefinite-lived intangible assets"},"GOODWILL & INTGBL","Substantive Analytics - Goodwill and indefinite-lived intangible assets—Goodwill and indefinite-lived intangible assets","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J282)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J282)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J282)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J282)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J282)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J282)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J282)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2304,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2304 P_00326E IFRS - GOODWILL & INTGBL Plan response - Segregation of duties risk - Intangible Assets & Goodwill—Intangible Assets & Goodwill"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Intangible Assets & Goodwill—Intangible Assets & Goodwill"},"GOODWILL & INTGBL","Plan response - Segregation of duties risk - Intangible Assets & Goodwill—Intangible Assets & Goodwill","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J283)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J283)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J283)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J283)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J283)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J283)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J283)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2305,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2305 P_00327E IFRS - GOODWILL & INTGBL Plan response - Unauthorized changes are made to master file data risk - Intangible Assets & Goodwill—Intangible Assets & Goodwill"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Intangible Assets & Goodwill—Intangible Assets & Goodwill"},"GOODWILL & INTGBL","Plan response - Unauthorized changes are made to master file data risk - Intangible Assets & Goodwill—Intangible Assets & Goodwill","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J284)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J284)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J284)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J284)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J284)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J284)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J284)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2306,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2306 P_00503E IFRS - GOODWILL & INTGBL Consider the need for reversal of impairment charge - Indefinite-lived intangible assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00503E Consider the need for reversal of impairment charge - Indefinite-lived intangible assets"},"GOODWILL & INTGBL","Consider the need for reversal of impairment charge - Indefinite-lived intangible assets","P_00503E_IFRS_ConsNeed_RevImpair_IndefIntang",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J285)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J285)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J285)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J285)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J285)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J285)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J285)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2307,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2307 P_00504E IFRS - GOODWILL & INTGBL Obtain movement schedule and detailed listings - Goodwill and indefinite-lived intangible assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00504E Obtain movement schedule and detailed listings - Goodwill and indefinite-lived intangible assets"},"GOODWILL & INTGBL","Obtain movement schedule and detailed listings - Goodwill and indefinite-lived intangible assets","P_00504E_IFRS_Movement_Sched_GW_IndefIntang",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J286)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J286)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J286)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J286)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J286)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J286)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J286)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2308,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2308 P_00505E IFRS - GOODWILL & INTGBL Test additions - Indefinite-lived intangible assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00505E Test additions - Indefinite-lived intangible assets"},"GOODWILL & INTGBL","Test additions - Indefinite-lived intangible assets","P_00505E_IFRS_Test_Add_IndefIntang",null,null,"A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J287)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J287)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J287)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J287)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J287)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J287)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J287)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2309,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2309 P_00506E IFRS - GOODWILL & INTGBL Test disposals - Indefinite-lived intangible assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00506E Test disposals - Indefinite-lived intangible assets"},"GOODWILL & INTGBL","Test disposals - Indefinite-lived intangible assets","P_00506E_IFRS_Test_Dispos_IndefIntang",null,null,"A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J288)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J288)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J288)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J288)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J288)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J288)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J288)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2310,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2310 P_01651E IFRS - GOODWILL & INTGBL Test recoverable amount - Goodwill and indefinite-lived intangible assets (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01651E Test recoverable amount - Goodwill and indefinite-lived intangible assets (ISA 540 (R))"},"GOODWILL & INTGBL","Test recoverable amount - Goodwill and indefinite-lived intangible assets (ISA 540 (R))","P_01651E_IFRS_Rec_Amount_GW_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J289)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J289)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J289)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J289)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J289)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J289)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J289)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2311,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2311 P_00508E IFRS - GOODWILL & INTGBL Test internally generated additions in the development phase - Indefinite-lived intangible assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00508E Test internally generated additions in the development phase - Indefinite-lived intangible assets"},"GOODWILL & INTGBL","Test internally generated additions in the development phase - Indefinite-lived intangible assets","P_00508E_IFRS_Test_InternGen_Add_DevPh_IndefIntang",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J290)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J290)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J290)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J290)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J290)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J290)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J290)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2312,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2312 P_01649E IFRS - GOODWILL & INTGBL Test subsequent measurement ('revaluation model') - Indefinite-lived intangible assets (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01649E Test subsequent measurement ('revaluation model') - Indefinite-lived intangible assets (ISA 540 (R))"},"GOODWILL & INTGBL","Test subsequent measurement ('revaluation model') - Indefinite-lived intangible assets (ISA 540 (R))","P_01649E_IFRS_SubMeas_RevalMod_IndIntang_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J291)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J291)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J291)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J291)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J291)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J291)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J291)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2313,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2313 P_00334E IFRS - GOODWILL & INTGBL Test translation of foreign currency - Goodwill and indefinite-lived intangible assets—Goodwill and indefinite-lived intangible assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00334E Test translation of foreign currency - Goodwill and indefinite-lived intangible assets—Goodwill and indefinite-lived intangible assets"},"GOODWILL & INTGBL","Test translation of foreign currency - Goodwill and indefinite-lived intangible assets—Goodwill and indefinite-lived intangible assets","P_00334E_IFRS_Test_Foreign_Currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J292)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J292)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J292)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J292)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J292)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J292)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J292)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2315,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2315 P_00510E IFRS - GOODWILL & INTGBL Verify indefinite-life classification"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00510E Verify indefinite-life classification"},"GOODWILL & INTGBL","Verify indefinite-life classification","P_00510E_IFRS_Verify_IndefLife_Class",null,null,"P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J293)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J293)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J293)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J293)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J293)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J293)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J293)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2316,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2316 P_00855E IFRS - GOODWILL & INTGBL Verify presentation and disclosure - Goodwill and indefinite-lived intangible assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00855E Verify presentation and disclosure - Goodwill and indefinite-lived intangible assets"},"GOODWILL & INTGBL","Verify presentation and disclosure - Goodwill and indefinite-lived intangible assets","P_00855E_IFRS_Verify_PD_GW_IndefIntang",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J294)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J294)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J294)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J294)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J294)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J294)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J294)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2909,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2909 P_00324E IFRS - INS CONTRACT ASSETS Year-end rollforward testing"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing"},"INS CONTRACT ASSETS","Year-end rollforward testing","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J295)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J295)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J295)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J295)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J295)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J295)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J295)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2910,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2910 P_00326E IFRS - INS CONTRACT ASSETS Plan response—Segregation of duties risk—Plan response"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response—Segregation of duties risk—Plan response"},"INS CONTRACT ASSETS","Plan response—Segregation of duties risk—Plan response","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J296)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J296)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J296)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J296)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J296)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J296)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J296)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2911,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2911 P_00327E IFRS - INS CONTRACT ASSETS Plan response—Unauthorized changes are made to master file data risk"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response—Unauthorized changes are made to master file data risk"},"INS CONTRACT ASSETS","Plan response—Unauthorized changes are made to master file data risk","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J297)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J297)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J297)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J297)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J297)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J297)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J297)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2912,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2912 P_01763E IFRS - INS CONTRACT ASSETS Carrying value of assets and liabilities related to insurance contracts - movement analysis"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01763E Carrying value of assets and liabilities related to insurance contracts - movement analysis"},"INS CONTRACT ASSETS","Carrying value of assets and liabilities related to insurance contracts - movement analysis","P_01763E_IFRS_CV_Ins_Contract_Mvmt",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J298)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J298)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J298)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J298)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J298)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J298)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J298)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2925,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2925 P_01764E IFRS - INS CONTRACT ASSETS Consider the need for reversal of impairment charge - assets for insurance acquisition cash flows"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01764E Consider the need for reversal of impairment charge - assets for insurance acquisition cash flows"},"INS CONTRACT ASSETS","Consider the need for reversal of impairment charge - assets for insurance acquisition cash flows","P_01764E_IFRS_ConsNeed_RevImpair_Ins",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J299)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J299)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J299)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J299)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J299)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J299)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J299)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2927,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2927 P_01765E IFRS - INS CONTRACT ASSETS Obtain movement schedule for (re)insurance contracts issued"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01765E Obtain movement schedule for (re)insurance contracts issued"},"INS CONTRACT ASSETS","Obtain movement schedule for (re)insurance contracts issued","P_01765E_IFRS_Mvmt_Ins_ReIns_Contract_Issued",null,null,"C, A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J300)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J300)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J300)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J300)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J300)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J300)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J300)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2931,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2931 P_01767E IFRS - INS CONTRACT ASSETS Test premiums received"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01767E Test premiums received"},"INS CONTRACT ASSETS","Test premiums received","P_01767E_IFRS_Test_Premiums_Rec",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J301)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J301)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J301)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J301)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J301)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J301)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J301)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2935,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2935 P_01768E IFRS - INS CONTRACT ASSETS Test method - identification and measurement non-distinct investment components"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01768E Test method - identification and measurement non-distinct investment components"},"INS CONTRACT ASSETS","Test method - identification and measurement non-distinct investment components","P_01768E_IFRS_Test_method_inv_comp",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J302)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J302)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J302)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J302)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J302)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J302)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J302)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2939,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2939 P_01769E IFRS - INS CONTRACT ASSETS Test method - risk adjustment for non-financial risk"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01769E Test method - risk adjustment for non-financial risk"},"INS CONTRACT ASSETS","Test method - risk adjustment for non-financial risk","P_01769E_IFRS_Test_method_risk_adj",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J303)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J303)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J303)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J303)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J303)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J303)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J303)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2943,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2943 P_01770E IFRS - INS CONTRACT ASSETS Test the determination of the unit of account for (re)insurance contracts - Annual cohorts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01770E Test the determination of the unit of account for (re)insurance contracts - Annual cohorts"},"INS CONTRACT ASSETS","Test the determination of the unit of account for (re)insurance contracts - Annual cohorts","P_01770E_IFRS_Test_det_unit_Annual_Cohorts",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J304)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J304)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J304)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J304)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J304)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J304)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J304)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2947,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2947 P_01771E IFRS - INS CONTRACT ASSETS Test the determination of the unit of account for (re)insurance contracts - Groups"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01771E Test the determination of the unit of account for (re)insurance contracts - Groups"},"INS CONTRACT ASSETS","Test the determination of the unit of account for (re)insurance contracts - Groups","P_01771E_IFRS_Test_det_unit_Groups",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J305)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J305)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J305)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J305)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J305)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J305)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J305)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2951,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2951 P_01772E IFRS - INS CONTRACT ASSETS Test the determination of the unit of account for (re)insurance contracts - Portfolios"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01772E Test the determination of the unit of account for (re)insurance contracts - Portfolios"},"INS CONTRACT ASSETS","Test the determination of the unit of account for (re)insurance contracts - Portfolios","P_01772E_IFRS_Test_det_unit_Portfolios",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J306)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J306)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J306)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J306)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J306)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J306)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J306)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2955,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2955 P_01773E IFRS - INS CONTRACT ASSETS Verify presentation and disclosure - Insurance contracts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01773E Verify presentation and disclosure - Insurance contracts"},"INS CONTRACT ASSETS","Verify presentation and disclosure - Insurance contracts","P_01773E_IFRS_Verify_PD_Ins_Contract",null,null,"A, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J307)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J307)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J307)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J307)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J307)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J307)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J307)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2959,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2959 P_01775E IFRS - INS CONTRACT ASSETS Obtain movement schedule - PAA liability for remaining coverage ('LFRC')"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01775E Obtain movement schedule - PAA liability for remaining coverage ('LFRC')"},"INS CONTRACT ASSETS","Obtain movement schedule - PAA liability for remaining coverage ('LFRC')","P_01775E_IFRS_Mvmt_PAA_LFRC",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J308)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J308)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J308)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J308)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J308)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J308)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J308)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2961,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2961 P_01776E IFRS - INS CONTRACT ASSETS PAA Eligibility - Test choice of measurement model - Premium Allocation Approach (PAA)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01776E PAA Eligibility - Test choice of measurement model - Premium Allocation Approach (PAA)"},"INS CONTRACT ASSETS","PAA Eligibility - Test choice of measurement model - Premium Allocation Approach (PAA)","P_01776E_IFRS_PAA_eligibility_test_model",null,null,"A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J309)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J309)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J309)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J309)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J309)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J309)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J309)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2965,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2965 P_01777E IFRS - INS CONTRACT ASSETS Recoverable amount of assets for insurance acquisition cash flows (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01777E Recoverable amount of assets for insurance acquisition cash flows (CAS 540)"},"INS CONTRACT ASSETS","Recoverable amount of assets for insurance acquisition cash flows (CAS 540)","P_01777E_IFRS_Recov_Amount_Ins_CF_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J310)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J310)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J310)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J310)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J310)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J310)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J310)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2969,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2969 P_01779E IFRS - INS CONTRACT ASSETS Test amortization expense - Insurance acquisition cash flows - PAA"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01779E Test amortization expense - Insurance acquisition cash flows - PAA"},"INS CONTRACT ASSETS","Test amortization expense - Insurance acquisition cash flows - PAA","P_01779E_IFRS_Test_AmortExp_Ins_CF_PAA",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J311)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J311)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J311)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J311)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J311)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J311)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J311)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2971,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2971 P_01780E IFRS - INS CONTRACT ASSETS Test carrying value of assets and liabilities related to (re)insurance contracts issued measured applying the general model (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01780E Test carrying value of assets and liabilities related to (re)insurance contracts issued measured applying the general model (CAS 540)"},"INS CONTRACT ASSETS","Test carrying value of assets and liabilities related to (re)insurance contracts issued measured applying the general model (CAS 540)","P_01780E_IFRS_Test_CV_Ins_ReIns_issued_GMM_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J312)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J312)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J312)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J312)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J312)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J312)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J312)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2974,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2974 P_01781E IFRS - INS CONTRACT ASSETS Test carrying value of assets and liabilities related to (re)insurance contracts issued measured applying the premium allocation approach (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01781E Test carrying value of assets and liabilities related to (re)insurance contracts issued measured applying the premium allocation approach (CAS 540)"},"INS CONTRACT ASSETS","Test carrying value of assets and liabilities related to (re)insurance contracts issued measured applying the premium allocation approach (CAS 540)","P_01781E_IFRS_Test_CV_Ins_ReIns_issued_PAA_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J313)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J313)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J313)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J313)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J313)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J313)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J313)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2983,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2983 P_01784E IFRS - INS CONTRACT ASSETS Test fair value of (re)insurance contracts issued (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01784E Test fair value of (re)insurance contracts issued (CAS 540)"},"INS CONTRACT ASSETS","Test fair value of (re)insurance contracts issued (CAS 540)","P_01784E_IFRS_Test_FV_Ins_ReIns_issued_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J314)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J314)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J314)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J314)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J314)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J314)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J314)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2989,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2989 P_01786E IFRS - INS CONTRACT ASSETS Test method - adjustment to asset for remaining coverage of reinsurance contracts held for losses from onerous underlying contracts - PAA"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01786E Test method - adjustment to asset for remaining coverage of reinsurance contracts held for losses from onerous underlying contracts - PAA"},"INS CONTRACT ASSETS","Test method - adjustment to asset for remaining coverage of reinsurance contracts held for losses from onerous underlying contracts - PAA","P_01786E_IFRS_Test_met_remain_cov_ReIns_held_PAA",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J315)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J315)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J315)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J315)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J315)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J315)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J315)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2993,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2993 P_01787E IFRS - INS CONTRACT ASSETS Test method - allocation of expenses included within fulfilment cash flows"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01787E Test method - allocation of expenses included within fulfilment cash flows"},"INS CONTRACT ASSETS","Test method - allocation of expenses included within fulfilment cash flows","P_01787E_IFRS_Test_method_all_exp_cf",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J316)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J316)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J316)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J316)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J316)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J316)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J316)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2998,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2998 P_01789E IFRS - INS CONTRACT ASSETS Test method - calculation of losses from onerous contracts - PAA"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01789E Test method - calculation of losses from onerous contracts - PAA"},"INS CONTRACT ASSETS","Test method - calculation of losses from onerous contracts - PAA","P_01789E_IFRS_Test_met_loss_one_contracts_PAA",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J317)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J317)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J317)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J317)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J317)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J317)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J317)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3000,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3000 P_01790E IFRS - INS CONTRACT ASSETS Test method - calculation of the contractual service margin ('CSM') and loss component ('LC') for (re)insurance contracts issued under the general measurement model ('GMM')"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01790E Test method - calculation of the contractual service margin ('CSM') and loss component ('LC') for (re)insurance contracts issued under the general measurement model ('GMM')"},"INS CONTRACT ASSETS","Test method - calculation of the contractual service margin ('CSM') and loss component ('LC') for (re)insurance contracts issued under the general measurement model ('GMM')","P_01790E_IFRS_Test_met_CSM_LC_Ins_ReIns_issued_GMM",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J318)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J318)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J318)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J318)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J318)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J318)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J318)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3002,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3002 P_01791E IFRS - INS CONTRACT ASSETS Test method - estimates of future cash flows"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01791E Test method - estimates of future cash flows"},"INS CONTRACT ASSETS","Test method - estimates of future cash flows","P_01791E_IFRS_Test_method_est_FCF",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J319)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J319)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J319)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J319)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J319)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J319)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J319)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3006,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3006 P_01792E IFRS - INS CONTRACT ASSETS Test method - PAA significant financing component"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01792E Test method - PAA significant financing component"},"INS CONTRACT ASSETS","Test method - PAA significant financing component","P_01792E_IFRS_Test_method_PAA_sig_fin_comp",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J320)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J320)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J320)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J320)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J320)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J320)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J320)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3010,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3010 P_01793E IFRS - INS CONTRACT ASSETS Test recognition of losses from onerous contracts - PAA"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01793E Test recognition of losses from onerous contracts - PAA"},"INS CONTRACT ASSETS","Test recognition of losses from onerous contracts - PAA","P_01793E_IFRS_Test_recog_losses_oner_cont_PAA",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J321)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J321)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J321)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J321)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J321)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J321)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J321)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3012,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3012 P_01794E IFRS - INS CONTRACT ASSETS Test the amounts recognized as insurance revenue for services provided in the period - PAA - (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01794E Test the amounts recognized as insurance revenue for services provided in the period - PAA - (CAS 540)"},"INS CONTRACT ASSETS","Test the amounts recognized as insurance revenue for services provided in the period - PAA - (CAS 540)","P_01794E_IFRS_Test_ins_rev_services_PAA_CAS540",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J322)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J322)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J322)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J322)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J322)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J322)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J322)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3014,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3014 P_01795E IFRS - INS CONTRACT ASSETS Test the asset for insurance acquisition cash flows"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01795E Test the asset for insurance acquisition cash flows"},"INS CONTRACT ASSETS","Test the asset for insurance acquisition cash flows","P_01795E_IFRS_Test_asset_ins_acq_CF",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J323)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J323)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J323)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J323)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J323)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J323)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J323)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3016,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3016 P_01796E IFRS - INS CONTRACT ASSETS Test the classification, separation and combination of (re)insurance contracts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01796E Test the classification, separation and combination of (re)insurance contracts"},"INS CONTRACT ASSETS","Test the classification, separation and combination of (re)insurance contracts","P_01796E_IFRS_Test_classif_sep_comb_Ins_ReIns",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J324)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J324)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J324)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J324)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J324)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J324)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J324)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3020,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3020 P_01797E IFRS - INS CONTRACT ASSETS Test the derecognition and modification of (re)insurance contracts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01797E Test the derecognition and modification of (re)insurance contracts"},"INS CONTRACT ASSETS","Test the derecognition and modification of (re)insurance contracts","P_01797E_IFRS_Test_derecog_mod_Ins_ReIns",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J325)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J325)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J325)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J325)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J325)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J325)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J325)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3024,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3024 P_01798E IFRS - INS CONTRACT ASSETS Test the determination of the (re)insurance contract boundary"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01798E Test the determination of the (re)insurance contract boundary"},"INS CONTRACT ASSETS","Test the determination of the (re)insurance contract boundary","P_01798E_IFRS_Test_det_Ins_ReIns_boundary",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J326)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J326)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J326)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J326)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J326)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J326)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J326)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3028,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3028 P_01799E IFRS - INS CONTRACT ASSETS Test the recognition of (re)insurance contracts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01799E Test the recognition of (re)insurance contracts"},"INS CONTRACT ASSETS","Test the recognition of (re)insurance contracts","P_01799E_IFRS_Test_recog_Ins_ReIns",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J327)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J327)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J327)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J327)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J327)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J327)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J327)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2913,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2913 P_00324E IFRS - REINS CONTRACT ASSETS Year-end rollforward testing"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing"},"REINS CONTRACT ASSETS","Year-end rollforward testing","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J328)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J328)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J328)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J328)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J328)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J328)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J328)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2914,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2914 P_00326E IFRS - REINS CONTRACT ASSETS Plan response—Segregation of duties risk—Plan response"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response—Segregation of duties risk—Plan response"},"REINS CONTRACT ASSETS","Plan response—Segregation of duties risk—Plan response","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J329)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J329)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J329)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J329)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J329)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J329)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J329)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2915,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2915 P_00327E IFRS - REINS CONTRACT ASSETS Plan response - Unauthorized changes are made to master file data risk - Insurance and Reinsurance Contracts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Insurance and Reinsurance Contracts"},"REINS CONTRACT ASSETS","Plan response - Unauthorized changes are made to master file data risk - Insurance and Reinsurance Contracts","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J330)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J330)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J330)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J330)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J330)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J330)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J330)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2916,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2916 P_01763E IFRS - REINS CONTRACT ASSETS Carrying value of assets and liabilities related to insurance contracts - movement analysis"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01763E Carrying value of assets and liabilities related to insurance contracts - movement analysis"},"REINS CONTRACT ASSETS","Carrying value of assets and liabilities related to insurance contracts - movement analysis","P_01763E_IFRS_CV_Ins_Contract_Mvmt",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J331)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J331)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J331)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J331)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J331)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J331)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J331)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2929,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2929 P_01766E IFRS - REINS CONTRACT ASSETS Obtain movement schedule for reinsurance contracts held"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01766E Obtain movement schedule for reinsurance contracts held"},"REINS CONTRACT ASSETS","Obtain movement schedule for reinsurance contracts held","P_01766E_IFRS_Mvmt_ReIns_Contract_Held",null,null,"C, A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J332)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J332)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J332)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J332)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J332)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J332)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J332)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2932,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2932 P_01767E IFRS - REINS CONTRACT ASSETS Test premiums received"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01767E Test premiums received"},"REINS CONTRACT ASSETS","Test premiums received","P_01767E_IFRS_Test_Premiums_Rec",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J333)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J333)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J333)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J333)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J333)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J333)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J333)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2936,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2936 P_01768E IFRS - REINS CONTRACT ASSETS Test method - identification and measurement non-distinct investment components"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01768E Test method - identification and measurement non-distinct investment components"},"REINS CONTRACT ASSETS","Test method - identification and measurement non-distinct investment components","P_01768E_IFRS_Test_method_inv_comp",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J334)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J334)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J334)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J334)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J334)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J334)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J334)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2940,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2940 P_01769E IFRS - REINS CONTRACT ASSETS Test method - risk adjustment for non-financial risk"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01769E Test method - risk adjustment for non-financial risk"},"REINS CONTRACT ASSETS","Test method - risk adjustment for non-financial risk","P_01769E_IFRS_Test_method_risk_adj",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J335)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J335)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J335)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J335)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J335)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J335)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J335)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2944,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2944 P_01770E IFRS - REINS CONTRACT ASSETS Test the determination of the unit of account for (re)insurance contracts - Annual cohorts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01770E Test the determination of the unit of account for (re)insurance contracts - Annual cohorts"},"REINS CONTRACT ASSETS","Test the determination of the unit of account for (re)insurance contracts - Annual cohorts","P_01770E_IFRS_Test_det_unit_Annual_Cohorts",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J336)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J336)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J336)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J336)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J336)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J336)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J336)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2948,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2948 P_01771E IFRS - REINS CONTRACT ASSETS Test the determination of the unit of account for (re)insurance contracts - Groups"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01771E Test the determination of the unit of account for (re)insurance contracts - Groups"},"REINS CONTRACT ASSETS","Test the determination of the unit of account for (re)insurance contracts - Groups","P_01771E_IFRS_Test_det_unit_Groups",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J337)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J337)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J337)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J337)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J337)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J337)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J337)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2952,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2952 P_01772E IFRS - REINS CONTRACT ASSETS Test the determination of the unit of account for (re)insurance contracts - Portfolios"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01772E Test the determination of the unit of account for (re)insurance contracts - Portfolios"},"REINS CONTRACT ASSETS","Test the determination of the unit of account for (re)insurance contracts - Portfolios","P_01772E_IFRS_Test_det_unit_Portfolios",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J338)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J338)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J338)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J338)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J338)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J338)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J338)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2957,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2957 P_01774E IFRS - REINS CONTRACT ASSETS Obtain movement schedule - PAA asset for remaining coverage ('AFRC')"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01774E Obtain movement schedule - PAA asset for remaining coverage ('AFRC')"},"REINS CONTRACT ASSETS","Obtain movement schedule - PAA asset for remaining coverage ('AFRC')","P_01774E_IFRS_Mvmt_PAA_AFRC",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J339)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J339)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J339)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J339)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J339)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J339)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J339)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2962,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2962 P_01776E IFRS - REINS CONTRACT ASSETS PAA Eligibility - Test choice of measurement model - Premium Allocation Approach (PAA)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01776E PAA Eligibility - Test choice of measurement model - Premium Allocation Approach (PAA)"},"REINS CONTRACT ASSETS","PAA Eligibility - Test choice of measurement model - Premium Allocation Approach (PAA)","P_01776E_IFRS_PAA_eligibility_test_model",null,null,"A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J340)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J340)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J340)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J340)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J340)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J340)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J340)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2977,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2977 P_01782E IFRS - REINS CONTRACT ASSETS Test carrying value of assets and liabilities related to reinsurance contracts held measured applying the general model (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01782E Test carrying value of assets and liabilities related to reinsurance contracts held measured applying the general model (CAS 540)"},"REINS CONTRACT ASSETS","Test carrying value of assets and liabilities related to reinsurance contracts held measured applying the general model (CAS 540)","P_01782E_IFRS_Test_CV_ReIns_held_GMM_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J341)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J341)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J341)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J341)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J341)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J341)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J341)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2980,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2980 P_01783E IFRS - REINS CONTRACT ASSETS Test carrying value of assets and liabilities related to reinsurance contracts held measured applying the premium allocation approach (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01783E Test carrying value of assets and liabilities related to reinsurance contracts held measured applying the premium allocation approach (CAS 540)"},"REINS CONTRACT ASSETS","Test carrying value of assets and liabilities related to reinsurance contracts held measured applying the premium allocation approach (CAS 540)","P_01783E_IFRS_Test_CV_ReIns_held_PAA_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J342)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J342)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J342)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J342)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J342)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J342)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J342)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2986,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2986 P_01785E IFRS - REINS CONTRACT ASSETS Test fair value of reinsurance contracts held (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01785E Test fair value of reinsurance contracts held (CAS 540)"},"REINS CONTRACT ASSETS","Test fair value of reinsurance contracts held (CAS 540)","P_01785E_IFRS_Test_FV_ReIns_held_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J343)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J343)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J343)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J343)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J343)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J343)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J343)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2990,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2990 P_01786E IFRS - REINS CONTRACT ASSETS Test method - adjustment to asset for remaining coverage of reinsurance contracts held for losses from onerous underlying contracts - PAA"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01786E Test method - adjustment to asset for remaining coverage of reinsurance contracts held for losses from onerous underlying contracts - PAA"},"REINS CONTRACT ASSETS","Test method - adjustment to asset for remaining coverage of reinsurance contracts held for losses from onerous underlying contracts - PAA","P_01786E_IFRS_Test_met_remain_cov_ReIns_held_PAA",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J344)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J344)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J344)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J344)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J344)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J344)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J344)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2994,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2994 P_01787E IFRS - REINS CONTRACT ASSETS Test method - allocation of expenses included within fulfilment cash flows"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01787E Test method - allocation of expenses included within fulfilment cash flows"},"REINS CONTRACT ASSETS","Test method - allocation of expenses included within fulfilment cash flows","P_01787E_IFRS_Test_method_all_exp_cf",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J345)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J345)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J345)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J345)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J345)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J345)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J345)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2997,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2997 P_01788E IFRS - REINS CONTRACT ASSETS Test method - calculation of the contractual service margin ('CSM') and loss-recovery component for reinsurance contracts held under the general measurement model ('GMM')"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01788E Test method - calculation of the contractual service margin ('CSM') and loss-recovery component for reinsurance contracts held under the general measurement model ('GMM')"},"REINS CONTRACT ASSETS","Test method - calculation of the contractual service margin ('CSM') and loss-recovery component for reinsurance contracts held under the general measurement model ('GMM')","P_01788E_IFRS_Test_met_CSM_LRC_ReIns_held_GMM",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J346)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J346)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J346)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J346)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J346)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J346)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J346)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3003,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3003 P_01791E IFRS - REINS CONTRACT ASSETS Test method - estimates of future cash flows"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01791E Test method - estimates of future cash flows"},"REINS CONTRACT ASSETS","Test method - estimates of future cash flows","P_01791E_IFRS_Test_method_est_FCF",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J347)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J347)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J347)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J347)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J347)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J347)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J347)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3007,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3007 P_01792E IFRS - REINS CONTRACT ASSETS Test method - PAA significant financing component"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01792E Test method - PAA significant financing component"},"REINS CONTRACT ASSETS","Test method - PAA significant financing component","P_01792E_IFRS_Test_method_PAA_sig_fin_comp",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J348)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J348)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J348)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J348)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J348)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J348)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J348)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3017,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3017 P_01796E IFRS - REINS CONTRACT ASSETS Test the classification, separation and combination of (re)insurance contracts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01796E Test the classification, separation and combination of (re)insurance contracts"},"REINS CONTRACT ASSETS","Test the classification, separation and combination of (re)insurance contracts","P_01796E_IFRS_Test_classif_sep_comb_Ins_ReIns",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J349)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J349)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J349)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J349)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J349)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J349)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J349)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3021,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3021 P_01797E IFRS - REINS CONTRACT ASSETS Test the derecognition and modification of (re)insurance contracts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01797E Test the derecognition and modification of (re)insurance contracts"},"REINS CONTRACT ASSETS","Test the derecognition and modification of (re)insurance contracts","P_01797E_IFRS_Test_derecog_mod_Ins_ReIns",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J350)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J350)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J350)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J350)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J350)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J350)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J350)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3025,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3025 P_01798E IFRS - REINS CONTRACT ASSETS Test the determination of the (re)insurance contract boundary"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01798E Test the determination of the (re)insurance contract boundary"},"REINS CONTRACT ASSETS","Test the determination of the (re)insurance contract boundary","P_01798E_IFRS_Test_det_Ins_ReIns_boundary",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J351)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J351)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J351)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J351)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J351)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J351)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J351)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3029,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3029 P_01799E IFRS - REINS CONTRACT ASSETS Test the recognition of (re)insurance contracts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01799E Test the recognition of (re)insurance contracts"},"REINS CONTRACT ASSETS","Test the recognition of (re)insurance contracts","P_01799E_IFRS_Test_recog_Ins_ReIns",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J352)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J352)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J352)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J352)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J352)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J352)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J352)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2317,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2317 P_01016E IFRS - ACCTS PAY Lead schedule - Accounts payable—Accounts payable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Accounts payable—Accounts payable"},"ACCTS PAY","Lead schedule - Accounts payable—Accounts payable","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J353)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J353)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J353)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J353)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J353)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J353)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J353)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2318,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2318 P_00324E IFRS - ACCTS PAY Year-end rollforward testing - Accounts payable—Accounts payable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Accounts payable—Accounts payable"},"ACCTS PAY","Year-end rollforward testing - Accounts payable—Accounts payable","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J354)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J354)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J354)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J354)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J354)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J354)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J354)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2319,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2319 P_00988E IFRS - ACCTS PAY Substantive Analytics - Accounts payable—Accounts payable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Accounts payable—Accounts payable"},"ACCTS PAY","Substantive Analytics - Accounts payable—Accounts payable","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J355)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J355)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J355)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J355)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J355)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J355)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J355)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2320,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2320 P_00326E IFRS - ACCTS PAY Plan response - Segregation of duties risk - Purchasing & Payables—Purchasing & Payables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Purchasing & Payables—Purchasing & Payables"},"ACCTS PAY","Plan response - Segregation of duties risk - Purchasing & Payables—Purchasing & Payables","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J356)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J356)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J356)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J356)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J356)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J356)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J356)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2321,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2321 P_00327E IFRS - ACCTS PAY Plan response - Unauthorized changes are made to master file data risk - Purchasing & Payables—Purchasing & Payables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Purchasing & Payables—Purchasing & Payables"},"ACCTS PAY","Plan response - Unauthorized changes are made to master file data risk - Purchasing & Payables—Purchasing & Payables","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J357)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J357)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J357)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J357)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J357)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J357)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J357)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2322,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2322 P_01652E IFRS - ACCTS PAY Confirm accounts payable (PWC Confirmations)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01652E Confirm accounts payable (PWC Confirmations)"},"ACCTS PAY","Confirm accounts payable (PWC Confirmations)","P_01652E_IFRS_Confirm_AP",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J358)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J358)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J358)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J358)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J358)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J358)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J358)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2323,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2323 P_01601E IFRS - ACCTS PAY Confirm intercompany balances and transactions (PWC Confirmations)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01601E Confirm intercompany balances and transactions (PWC Confirmations)"},"ACCTS PAY","Confirm intercompany balances and transactions (PWC Confirmations)","P_01601E_IFRS_Confirm_InterCo_BalTrans",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J359)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J359)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J359)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J359)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J359)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J359)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J359)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2903,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2903 P_01681E IFRS - ACCTS PAY Test contingent assets (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01681E Test contingent assets (ISA 540 (R))"},"ACCTS PAY","Test contingent assets (ISA 540 (R))","P_01681E_Test_Cont_Assets_CAS540",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J360)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J360)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J360)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J360)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J360)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J360)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J360)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2324,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2324 P_01626E IFRS - ACCTS PAY Test contingent liabilities (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01626E Test contingent liabilities (ISA 540 (R))"},"ACCTS PAY","Test contingent liabilities (ISA 540 (R))","P_01626E_IFRS_Test_ContingLiab_CAS540",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J361)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J361)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J361)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J361)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J361)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J361)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J361)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2325,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2325 P_01602E IFRS - ACCTS PAY Obtain detailed listings and test intercompany accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01602E Obtain detailed listings and test intercompany accounts"},"ACCTS PAY","Obtain detailed listings and test intercompany accounts","P_01602E_IFRS_List_InterCo",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J362)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J362)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J362)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J362)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J362)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J362)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J362)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2326,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2326 P_00441E IFRS - ACCTS PAY Search for unrecorded liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00441E Search for unrecorded liabilities"},"ACCTS PAY","Search for unrecorded liabilities","P_00441E_IFRS_Search_Unrecorded_Liabilities",null,null,"C, A, CO, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J363)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J363)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J363)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J363)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J363)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J363)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J363)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2327,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2327 P_00512E IFRS - ACCTS PAY Search for unrecorded liabilities (CAAT)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00512E Search for unrecorded liabilities (CAAT)"},"ACCTS PAY","Search for unrecorded liabilities (CAAT)","P_00512E_IFRS_Search_Unrecorded_Liabilities_CAAT",null,null,"C, A, CO, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J364)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J364)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J364)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J364)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J364)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J364)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J364)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2328,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2328 P_00415E IFRS - ACCTS PAY Test accounts payable reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00415E Test accounts payable reconciliations"},"ACCTS PAY","Test accounts payable reconciliations","P_00415E_IFRS_Test_AP_Reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J365)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J365)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J365)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J365)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J365)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J365)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J365)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2329,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2329 P_00416E IFRS - ACCTS PAY Test accounts payable suspense accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00416E Test accounts payable suspense accounts"},"ACCTS PAY","Test accounts payable suspense accounts","P_00416E_IFRS_Test_AP_Suspense_Accounts",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J366)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J366)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J366)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J366)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J366)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J366)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J366)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2330,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2330 P_00331E IFRS - ACCTS PAY Test bank reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00331E Test bank reconciliations"},"ACCTS PAY","Test bank reconciliations","P_00331E_IFRS_Test_Bank_Reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J367)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J367)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J367)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J367)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J367)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J367)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J367)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2331,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2331 P_00389E IFRS - ACCTS PAY Test credit notes received after period end"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00389E Test credit notes received after period end"},"ACCTS PAY","Test credit notes received after period end","P_00389E_IFRS_Credit_Notes_Received_After_Period_End",null,null,"C, A, CO, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J368)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J368)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J368)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J368)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J368)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J368)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J368)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2332,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2332 P_01653E IFRS - ACCTS PAY Test discounted present value of accounts payable (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01653E Test discounted present value of accounts payable (ISA 540 (R))"},"ACCTS PAY","Test discounted present value of accounts payable (ISA 540 (R))","P_01653E_IFRS_Test_Discount_AP_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J369)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J369)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J369)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J369)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J369)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J369)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J369)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2333,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2333 P_01503E IFRS - ACCTS PAY Test inventory receipts cut-off"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01503E Test inventory receipts cut-off"},"ACCTS PAY","Test inventory receipts cut-off","P_01503E_IFRS_InvRecs_CutOff",null,null,"C, CO",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J370)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J370)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J370)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J370)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J370)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J370)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J370)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2334,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2334 P_01502E IFRS - ACCTS PAY Test cost of sales and operating expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01502E Test cost of sales and operating expenses"},"ACCTS PAY","Test cost of sales and operating expenses","P_01502E_IFRS_COS_Operating",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J371)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J371)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J371)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J371)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J371)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J371)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J371)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2335,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2335 P_01618E IFRS - ACCTS PAY Test supplier rebates, discounts or other incentives (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01618E Test supplier rebates, discounts or other incentives (ISA 540 (R))"},"ACCTS PAY","Test supplier rebates, discounts or other incentives (ISA 540 (R))","P_01618E_IFRS_Test_supp_Rebate_Disc_Other_CAS540",null,null,"C, A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J372)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J372)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J372)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J372)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J372)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J372)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J372)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2336,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2336 P_00333E IFRS - ACCTS PAY Test supplier statement reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00333E Test supplier statement reconciliations"},"ACCTS PAY","Test supplier statement reconciliations","P_00333E_IFRS_Test_Supplier_Stmt_Rec",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J373)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J373)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J373)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J373)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J373)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J373)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J373)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2337,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2337 P_00334E IFRS - ACCTS PAY Test translation of foreign currency - Accounts payable—Accounts payable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00334E Test translation of foreign currency - Accounts payable—Accounts payable"},"ACCTS PAY","Test translation of foreign currency - Accounts payable—Accounts payable","P_00334E_IFRS_Test_Foreign_Currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J374)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J374)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J374)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J374)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J374)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J374)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J374)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2338,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2338 P_00630E IFRS - ACCTS PAY Verify presentation and disclosure - Accounts payable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00630E Verify presentation and disclosure - Accounts payable"},"ACCTS PAY","Verify presentation and disclosure - Accounts payable","P_00630E_IFRS_Verify_PD_Accounts_Payable",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J375)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J375)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J375)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J375)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J375)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J375)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J375)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2339,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2339 P_00615E IFRS - ACCTS PAY Verify presentation and disclosure - Intercompany accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00615E Verify presentation and disclosure - Intercompany accounts"},"ACCTS PAY","Verify presentation and disclosure - Intercompany accounts","P_00615E_IFRS_Verify_PD_InterComp_Account",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J376)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J376)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J376)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J376)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J376)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J376)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J376)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2340,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2340 P_01016E IFRS - INTERCO ACCTS Lead schedule - Intercompany accounts—Intercompany accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Intercompany accounts—Intercompany accounts"},"INTERCO ACCTS","Lead schedule - Intercompany accounts—Intercompany accounts","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J377)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J377)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J377)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J377)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J377)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J377)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J377)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2341,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2341 P_00324E IFRS - INTERCO ACCTS Year-end rollforward testing - Intercompany accounts—Intercompany accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Intercompany accounts—Intercompany accounts"},"INTERCO ACCTS","Year-end rollforward testing - Intercompany accounts—Intercompany accounts","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J378)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J378)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J378)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J378)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J378)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J378)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J378)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2342,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2342 P_00326E IFRS - INTERCO ACCTS Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting"},"INTERCO ACCTS","Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J379)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J379)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J379)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J379)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J379)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J379)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J379)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2343,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2343 P_00327E IFRS - INTERCO ACCTS Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting"},"INTERCO ACCTS","Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J380)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J380)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J380)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J380)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J380)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J380)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J380)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2344,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2344 P_01601E IFRS - INTERCO ACCTS Confirm intercompany balances and transactions (PWC Confirmations)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01601E Confirm intercompany balances and transactions (PWC Confirmations)"},"INTERCO ACCTS","Confirm intercompany balances and transactions (PWC Confirmations)","P_01601E_IFRS_Confirm_InterCo_BalTrans",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J381)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J381)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J381)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J381)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J381)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J381)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J381)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2345,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2345 P_01602E IFRS - INTERCO ACCTS Obtain detailed listings and test intercompany accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01602E Obtain detailed listings and test intercompany accounts"},"INTERCO ACCTS","Obtain detailed listings and test intercompany accounts","P_01602E_IFRS_List_InterCo",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J382)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J382)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J382)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J382)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J382)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J382)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J382)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2346,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2346 P_00415E IFRS - INTERCO ACCTS Test accounts payable reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00415E Test accounts payable reconciliations"},"INTERCO ACCTS","Test accounts payable reconciliations","P_00415E_IFRS_Test_AP_Reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J383)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J383)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J383)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J383)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J383)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J383)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J383)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2347,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2347 P_00342E IFRS - INTERCO ACCTS Test accounts receivable reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00342E Test accounts receivable reconciliations"},"INTERCO ACCTS","Test accounts receivable reconciliations","P_00342E_IFRS_Test_AR_Reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J384)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J384)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J384)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J384)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J384)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J384)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J384)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2871,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2871 P_01654E IFRS - INTERCO ACCTS Test loss allowance for ECL - Intercompany accounts (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01654E Test loss allowance for ECL - Intercompany accounts (ISA 540 (R))"},"INTERCO ACCTS","Test loss allowance for ECL - Intercompany accounts (ISA 540 (R))","P_01654E_IFRS_Loss_Allow_Interco_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J385)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J385)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J385)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J385)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J385)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J385)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J385)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2348,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2348 P_00615E IFRS - INTERCO ACCTS Verify presentation and disclosure - Intercompany accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00615E Verify presentation and disclosure - Intercompany accounts"},"INTERCO ACCTS","Verify presentation and disclosure - Intercompany accounts","P_00615E_IFRS_Verify_PD_InterComp_Account",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J386)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J386)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J386)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J386)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J386)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J386)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J386)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2349,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2349 P_01016E IFRS - ACCRU, PROV & OTHER LIAB Lead schedule - Accruals, provisions and other liabilities—Accruals, provisions and other liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Accruals, provisions and other liabilities—Accruals, provisions and other liabilities"},"ACCRU, PROV & OTHER LIAB","Lead schedule - Accruals, provisions and other liabilities—Accruals, provisions and other liabilities","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J387)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J387)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J387)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J387)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J387)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J387)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J387)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2350,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2350 P_00324E IFRS - ACCRU, PROV & OTHER LIAB Year-end rollforward testing - Accruals, provisions and other liabilities—Accruals, provisions and other liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Accruals, provisions and other liabilities—Accruals, provisions and other liabilities"},"ACCRU, PROV & OTHER LIAB","Year-end rollforward testing - Accruals, provisions and other liabilities—Accruals, provisions and other liabilities","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J388)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J388)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J388)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J388)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J388)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J388)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J388)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2351,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2351 P_00988E IFRS - ACCRU, PROV & OTHER LIAB Substantive Analytics - Accruals, provisions and other liabilities—Accruals, provisions and other liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Accruals, provisions and other liabilities—Accruals, provisions and other liabilities"},"ACCRU, PROV & OTHER LIAB","Substantive Analytics - Accruals, provisions and other liabilities—Accruals, provisions and other liabilities","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J389)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J389)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J389)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J389)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J389)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J389)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J389)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2352,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2352 P_00326E IFRS - ACCRU, PROV & OTHER LIAB Plan response - Segregation of duties risk - Purchasing & Payables—Purchasing & Payables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Purchasing & Payables—Purchasing & Payables"},"ACCRU, PROV & OTHER LIAB","Plan response - Segregation of duties risk - Purchasing & Payables—Purchasing & Payables","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J390)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J390)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J390)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J390)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J390)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J390)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J390)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2353,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2353 P_00327E IFRS - ACCRU, PROV & OTHER LIAB Plan response - Unauthorized changes are made to master file data risk - Purchasing & Payables—Purchasing & Payables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Purchasing & Payables—Purchasing & Payables"},"ACCRU, PROV & OTHER LIAB","Plan response - Unauthorized changes are made to master file data risk - Purchasing & Payables—Purchasing & Payables","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J391)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J391)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J391)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J391)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J391)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J391)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J391)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2354,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2354 P_01652E IFRS - ACCRU, PROV & OTHER LIAB Confirm accounts payable (PWC Confirmations)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01652E Confirm accounts payable (PWC Confirmations)"},"ACCRU, PROV & OTHER LIAB","Confirm accounts payable (PWC Confirmations)","P_01652E_IFRS_Confirm_AP",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J392)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J392)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J392)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J392)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J392)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J392)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J392)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2904,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2904 P_01681E IFRS - ACCRU, PROV & OTHER LIAB Test contingent assets (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01681E Test contingent assets (ISA 540 (R))"},"ACCRU, PROV & OTHER LIAB","Test contingent assets (ISA 540 (R))","P_01681E_Test_Cont_Assets_CAS540",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J393)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J393)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J393)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J393)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J393)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J393)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J393)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2355,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2355 P_01626E IFRS - ACCRU, PROV & OTHER LIAB Test contingent liabilities (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01626E Test contingent liabilities (ISA 540 (R))"},"ACCRU, PROV & OTHER LIAB","Test contingent liabilities (ISA 540 (R))","P_01626E_IFRS_Test_ContingLiab_CAS540",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J394)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J394)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J394)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J394)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J394)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J394)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J394)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2356,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2356 P_01655E IFRS - ACCRU, PROV & OTHER LIAB Obtain detailed listings and test accruals and other liabilities (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01655E Obtain detailed listings and test accruals and other liabilities (ISA 540 (R))"},"ACCRU, PROV & OTHER LIAB","Obtain detailed listings and test accruals and other liabilities (ISA 540 (R))","P_01655E_IFRS_DetailList_Accr_OthLiab_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J395)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J395)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J395)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J395)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J395)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J395)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J395)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2357,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2357 P_01656E IFRS - ACCRU, PROV & OTHER LIAB Obtain movement schedule and test provisions (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01656E Obtain movement schedule and test provisions (ISA 540 (R))"},"ACCRU, PROV & OTHER LIAB","Obtain movement schedule and test provisions (ISA 540 (R))","P_01656E_IFRS_Movement_Sched_Test_Prov_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J396)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J396)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J396)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J396)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J396)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J396)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J396)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2358,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2358 P_01627E IFRS - ACCRU, PROV & OTHER LIAB Obtain movement schedule and test provisions associated with exit or disposal activities (including restructurings) (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01627E Obtain movement schedule and test provisions associated with exit or disposal activities (including restructurings) (ISA 540 (R))"},"ACCRU, PROV & OTHER LIAB","Obtain movement schedule and test provisions associated with exit or disposal activities (including restructurings) (ISA 540 (R))","P_01627E_IFRS_Mvmt_Sched_Prov_Exit_Disp_Act_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J397)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J397)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J397)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J397)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J397)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J397)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J397)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2359,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2359 P_00441E IFRS - ACCRU, PROV & OTHER LIAB Search for unrecorded liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00441E Search for unrecorded liabilities"},"ACCRU, PROV & OTHER LIAB","Search for unrecorded liabilities","P_00441E_IFRS_Search_Unrecorded_Liabilities",null,null,"C, A, CO, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J398)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J398)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J398)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J398)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J398)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J398)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J398)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2360,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2360 P_00512E IFRS - ACCRU, PROV & OTHER LIAB Search for unrecorded liabilities (CAAT)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00512E Search for unrecorded liabilities (CAAT)"},"ACCRU, PROV & OTHER LIAB","Search for unrecorded liabilities (CAAT)","P_00512E_IFRS_Search_Unrecorded_Liabilities_CAAT",null,null,"C, A, CO, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J399)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J399)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J399)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J399)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J399)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J399)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J399)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2361,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2361 P_00415E IFRS - ACCRU, PROV & OTHER LIAB Test accounts payable reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00415E Test accounts payable reconciliations"},"ACCRU, PROV & OTHER LIAB","Test accounts payable reconciliations","P_00415E_IFRS_Test_AP_Reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J400)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J400)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J400)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J400)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J400)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J400)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J400)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2362,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2362 P_00416E IFRS - ACCRU, PROV & OTHER LIAB Test accounts payable suspense accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00416E Test accounts payable suspense accounts"},"ACCRU, PROV & OTHER LIAB","Test accounts payable suspense accounts","P_00416E_IFRS_Test_AP_Suspense_Accounts",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J401)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J401)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J401)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J401)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J401)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J401)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J401)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2363,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2363 P_00389E IFRS - ACCRU, PROV & OTHER LIAB Test credit notes received after period end"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00389E Test credit notes received after period end"},"ACCRU, PROV & OTHER LIAB","Test credit notes received after period end","P_00389E_IFRS_Credit_Notes_Received_After_Period_End",null,null,"C, A, CO, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J402)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J402)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J402)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J402)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J402)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J402)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J402)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2364,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2364 P_00517E IFRS - ACCRU, PROV & OTHER LIAB Test defined contribution plan contributions"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00517E Test defined contribution plan contributions"},"ACCRU, PROV & OTHER LIAB","Test defined contribution plan contributions","P_00517E_IFRS_Test_DC_PlanContrib",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J403)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J403)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J403)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J403)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J403)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J403)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J403)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2365,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2365 P_01634E IFRS - ACCRU, PROV & OTHER LIAB Test disposals - Investment properties"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01634E Test disposals - Investment properties"},"ACCRU, PROV & OTHER LIAB","Test disposals - Investment properties","P_01634E_IFRS_Test_Dispos_InvestProp",null,null,"A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J404)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J404)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J404)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J404)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J404)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J404)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J404)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2366,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2366 P_01631E IFRS - ACCRU, PROV & OTHER LIAB Test disposals - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01631E Test disposals - Property, plant and equipment"},"ACCRU, PROV & OTHER LIAB","Test disposals - Property, plant and equipment","P_01631E_IFRS_Test_Disposals_PPE",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J405)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J405)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J405)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J405)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J405)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J405)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J405)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2367,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2367 P_01502E IFRS - ACCRU, PROV & OTHER LIAB Test cost of sales and operating expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01502E Test cost of sales and operating expenses"},"ACCRU, PROV & OTHER LIAB","Test cost of sales and operating expenses","P_01502E_IFRS_COS_Operating",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J406)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J406)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J406)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J406)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J406)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J406)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J406)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2368,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2368 P_01618E IFRS - ACCRU, PROV & OTHER LIAB Test supplier rebates, discounts or other incentives (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01618E Test supplier rebates, discounts or other incentives (ISA 540 (R))"},"ACCRU, PROV & OTHER LIAB","Test supplier rebates, discounts or other incentives (ISA 540 (R))","P_01618E_IFRS_Test_supp_Rebate_Disc_Other_CAS540",null,null,"C, A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J407)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J407)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J407)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J407)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J407)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J407)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J407)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2369,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2369 P_01657E IFRS - ACCRU, PROV & OTHER LIAB Test remeasurement of liability (cash-settled grants)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01657E Test remeasurement of liability (cash-settled grants)"},"ACCRU, PROV & OTHER LIAB","Test remeasurement of liability (cash-settled grants)","P_01657E_IFRS_Test_Remeasure_Liab_CashSettled_Grts",null,null,"C, A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J408)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J408)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J408)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J408)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J408)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J408)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J408)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2370,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2370 P_00333E IFRS - ACCRU, PROV & OTHER LIAB Test supplier statement reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00333E Test supplier statement reconciliations"},"ACCRU, PROV & OTHER LIAB","Test supplier statement reconciliations","P_00333E_IFRS_Test_Supplier_Stmt_Rec",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J409)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J409)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J409)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J409)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J409)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J409)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J409)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2371,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2371 P_00803E IFRS - ACCRU, PROV & OTHER LIAB Verify presentation and disclosure - Accruals, provisions and other liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00803E Verify presentation and disclosure - Accruals, provisions and other liabilities"},"ACCRU, PROV & OTHER LIAB","Verify presentation and disclosure - Accruals, provisions and other liabilities","P_00803E_IFRS_Verify_PD_AccrProvOtherLiab",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J410)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J410)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J410)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J410)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J410)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J410)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J410)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2372,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2372 P_01016E IFRS - WARRANTY ACCR Lead schedule - Warranty accrual—Warranty accrual"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Warranty accrual—Warranty accrual"},"WARRANTY ACCR","Lead schedule - Warranty accrual—Warranty accrual","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J411)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J411)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J411)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J411)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J411)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J411)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J411)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2373,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2373 P_00324E IFRS - WARRANTY ACCR Year-end rollforward testing - Warranty accrual—Warranty accrual"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Warranty accrual—Warranty accrual"},"WARRANTY ACCR","Year-end rollforward testing - Warranty accrual—Warranty accrual","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J412)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J412)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J412)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J412)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J412)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J412)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J412)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2374,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2374 P_00988E IFRS - WARRANTY ACCR Substantive Analytics - Warranty accrual—Warranty accrual"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Warranty accrual—Warranty accrual"},"WARRANTY ACCR","Substantive Analytics - Warranty accrual—Warranty accrual","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J413)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J413)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J413)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J413)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J413)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J413)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J413)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2375,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2375 P_00326E IFRS - WARRANTY ACCR Plan response - Segregation of duties risk - Revenue & Receivables—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Revenue & Receivables—Revenue & Receivables"},"WARRANTY ACCR","Plan response - Segregation of duties risk - Revenue & Receivables—Revenue & Receivables","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J414)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J414)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J414)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J414)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J414)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J414)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J414)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2376,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2376 P_00327E IFRS - WARRANTY ACCR Plan response - Unauthorized changes are made to master file data risk - Revenue & Receivables—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Revenue & Receivables—Revenue & Receivables"},"WARRANTY ACCR","Plan response - Unauthorized changes are made to master file data risk - Revenue & Receivables—Revenue & Receivables","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J415)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J415)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J415)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J415)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J415)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J415)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J415)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2377,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2377 P_01600E IFRS - WARRANTY ACCR Confirm accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01600E Confirm accounts receivable"},"WARRANTY ACCR","Confirm accounts receivable","P_01600E_IFRS_Confirm_AR",null,null,"C, A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J416)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J416)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J416)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J416)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J416)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J416)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J416)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2905,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2905 P_01681E IFRS - WARRANTY ACCR Test contingent assets (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01681E Test contingent assets (ISA 540 (R))"},"WARRANTY ACCR","Test contingent assets (ISA 540 (R))","P_01681E_Test_Cont_Assets_CAS540",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J417)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J417)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J417)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J417)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J417)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J417)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J417)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2378,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2378 P_01626E IFRS - WARRANTY ACCR Test contingent liabilities (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01626E Test contingent liabilities (ISA 540 (R))"},"WARRANTY ACCR","Test contingent liabilities (ISA 540 (R))","P_01626E_IFRS_Test_ContingLiab_CAS540",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J418)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J418)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J418)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J418)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J418)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J418)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J418)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2379,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2379 P_01658E IFRS - WARRANTY ACCR Obtain movement schedule and test provision for recalled products (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01658E Obtain movement schedule and test provision for recalled products (ISA 540 (R))"},"WARRANTY ACCR","Obtain movement schedule and test provision for recalled products (ISA 540 (R))","P_01658E_IFRS_Obtain_Mov_Sched_Test_Prov_Recall_CAS540",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J419)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J419)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J419)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J419)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J419)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J419)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J419)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2380,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2380 P_01659E IFRS - WARRANTY ACCR Obtain movement schedule and test provision for warranty costs (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01659E Obtain movement schedule and test provision for warranty costs (ISA 540 (R))"},"WARRANTY ACCR","Obtain movement schedule and test provision for warranty costs (ISA 540 (R))","P_01659E_IFRS_Mov_Sched_Test_Prov_Warr_Acc_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J420)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J420)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J420)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J420)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J420)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J420)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J420)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2381,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2381 P_00342E IFRS - WARRANTY ACCR Test accounts receivable reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00342E Test accounts receivable reconciliations"},"WARRANTY ACCR","Test accounts receivable reconciliations","P_00342E_IFRS_Test_AR_Reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J421)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J421)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J421)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J421)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J421)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J421)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J421)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2382,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2382 P_00632E IFRS - WARRANTY ACCR Verify presentation and disclosure - Warranty accrual"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00632E Verify presentation and disclosure - Warranty accrual"},"WARRANTY ACCR","Verify presentation and disclosure - Warranty accrual","P_00632E_IFRS_Verify_PD_WarrantyAcc",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J422)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J422)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J422)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J422)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J422)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J422)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J422)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2383,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2383 P_01016E IFRS - ASSET RTRMT OBLG Lead schedule - Asset Retirement Obligation—Asset Retirement Obligation"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Asset Retirement Obligation—Asset Retirement Obligation"},"ASSET RTRMT OBLG","Lead schedule - Asset Retirement Obligation—Asset Retirement Obligation","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J423)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J423)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J423)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J423)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J423)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J423)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J423)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2384,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2384 P_00324E IFRS - ASSET RTRMT OBLG Year-end rollforward testing - Asset Retirement Obligation—Asset Retirement Obligation"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Asset Retirement Obligation—Asset Retirement Obligation"},"ASSET RTRMT OBLG","Year-end rollforward testing - Asset Retirement Obligation—Asset Retirement Obligation","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J424)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J424)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J424)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J424)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J424)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J424)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J424)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2385,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2385 P_00326E IFRS - ASSET RTRMT OBLG Plan response - Segregation of duties risk - Property, plant & equipment—Property, plant & equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Property, plant & equipment—Property, plant & equipment"},"ASSET RTRMT OBLG","Plan response - Segregation of duties risk - Property, plant & equipment—Property, plant & equipment","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J425)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J425)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J425)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J425)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J425)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J425)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J425)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2386,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2386 P_00327E IFRS - ASSET RTRMT OBLG Plan response - Unauthorized changes are made to master file data risk - Property, plant & equipment—Property, plant & equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Property, plant & equipment—Property, plant & equipment"},"ASSET RTRMT OBLG","Plan response - Unauthorized changes are made to master file data risk - Property, plant & equipment—Property, plant & equipment","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J426)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J426)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J426)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J426)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J426)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J426)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J426)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2387,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2387 P_01421E IFRS - ASSET RTRMT OBLG Obtain movement schedule and detailed listings - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01421E Obtain movement schedule and detailed listings - Property, plant and equipment"},"ASSET RTRMT OBLG","Obtain movement schedule and detailed listings - Property, plant and equipment","P_01421E_IFRS_Movement_DetailList_PPE",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J427)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J427)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J427)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J427)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J427)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J427)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J427)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2388,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2388 P_01628E IFRS - ASSET RTRMT OBLG Test asset retirement obligation liabilities (AROs) (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01628E Test asset retirement obligation liabilities (AROs) (ISA 540 (R))"},"ASSET RTRMT OBLG","Test asset retirement obligation liabilities (AROs) (ISA 540 (R))","P_01628E_IFRS_Test_AROs_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J428)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J428)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J428)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J428)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J428)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J428)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J428)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2389,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2389 P_00633E IFRS - ASSET RTRMT OBLG Verify presentation and disclosure - Asset Retirement Obligation"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00633E Verify presentation and disclosure - Asset Retirement Obligation"},"ASSET RTRMT OBLG","Verify presentation and disclosure - Asset Retirement Obligation","P_00633E_IFRS_Verify_PD_ARO",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J429)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J429)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J429)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J429)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J429)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J429)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J429)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2390,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2390 P_01016E IFRS - DIVIDEND ACCR Lead schedule - Dividend accrual—Dividend accrual"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Dividend accrual—Dividend accrual"},"DIVIDEND ACCR","Lead schedule - Dividend accrual—Dividend accrual","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J430)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J430)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J430)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J430)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J430)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J430)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J430)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2391,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2391 P_00324E IFRS - DIVIDEND ACCR Year-end rollforward testing - Dividend accrual—Dividend accrual"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Dividend accrual—Dividend accrual"},"DIVIDEND ACCR","Year-end rollforward testing - Dividend accrual—Dividend accrual","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J431)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J431)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J431)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J431)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J431)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J431)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J431)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2392,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2392 P_00326E IFRS - DIVIDEND ACCR Plan response - Segregation of duties risk - Capital & Equity—Capital & Equity"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Capital & Equity—Capital & Equity"},"DIVIDEND ACCR","Plan response - Segregation of duties risk - Capital & Equity—Capital & Equity","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J432)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J432)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J432)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J432)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J432)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J432)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J432)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2393,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2393 P_00327E IFRS - DIVIDEND ACCR Plan response - Unauthorized changes are made to master file data risk - Capital & Equity—Capital & Equity"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Capital & Equity—Capital & Equity"},"DIVIDEND ACCR","Plan response - Unauthorized changes are made to master file data risk - Capital & Equity—Capital & Equity","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J433)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J433)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J433)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J433)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J433)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J433)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J433)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2394,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2394 P_00419E IFRS - DIVIDEND ACCR Obtain movement schedule and test components of equity"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00419E Obtain movement schedule and test components of equity"},"DIVIDEND ACCR","Obtain movement schedule and test components of equity","P_00419E_IFRS_Movement_Sched_Test_Component_Equity",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J434)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J434)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J434)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J434)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J434)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J434)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J434)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2395,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2395 P_01660E IFRS - DIVIDEND ACCR Test dividends paid and payable (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01660E Test dividends paid and payable (ISA 540 (R))"},"DIVIDEND ACCR","Test dividends paid and payable (ISA 540 (R))","P_01660E_IFRS_Test_Dividends_Paid_Pay_CAS540",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J435)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J435)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J435)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J435)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J435)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J435)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J435)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2396,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2396 P_00623E IFRS - DIVIDEND ACCR Verify presentation and disclosure - Share capital and other equity accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00623E Verify presentation and disclosure - Share capital and other equity accounts"},"DIVIDEND ACCR","Verify presentation and disclosure - Share capital and other equity accounts","P_00623E_IFRS_Verify_PD_ShareCap_OtherEq",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J436)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J436)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J436)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J436)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J436)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J436)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J436)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2397,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2397 P_01016E IFRS - PAYROLL LIAB Lead schedule - Payroll liabilities—Payroll liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Payroll liabilities—Payroll liabilities"},"PAYROLL LIAB","Lead schedule - Payroll liabilities—Payroll liabilities","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J437)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J437)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J437)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J437)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J437)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J437)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J437)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2398,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2398 P_00324E IFRS - PAYROLL LIAB Year-end rollforward testing - Payroll liabilities—Payroll liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Payroll liabilities—Payroll liabilities"},"PAYROLL LIAB","Year-end rollforward testing - Payroll liabilities—Payroll liabilities","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J438)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J438)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J438)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J438)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J438)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J438)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J438)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2399,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2399 P_00988E IFRS - PAYROLL LIAB Substantive Analytics - Salaries/payroll expense—Salaries/payroll expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Salaries/payroll expense—Salaries/payroll expense"},"PAYROLL LIAB","Substantive Analytics - Salaries/payroll expense—Salaries/payroll expense","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J439)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J439)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J439)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J439)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J439)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J439)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J439)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2400,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2400 P_00326E IFRS - PAYROLL LIAB Plan response - Segregation of duties risk - Payroll—Payroll"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Payroll—Payroll"},"PAYROLL LIAB","Plan response - Segregation of duties risk - Payroll—Payroll","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J440)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J440)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J440)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J440)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J440)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J440)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J440)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2401,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2401 P_00327E IFRS - PAYROLL LIAB Plan response - Unauthorized changes are made to master file data risk - Payroll—Payroll"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Payroll—Payroll"},"PAYROLL LIAB","Plan response - Unauthorized changes are made to master file data risk - Payroll—Payroll","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J441)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J441)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J441)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J441)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J441)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J441)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J441)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2402,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2402 P_01661E IFRS - PAYROLL LIAB Test liabilities for termination benefits (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01661E Test liabilities for termination benefits (ISA 540 (R))"},"PAYROLL LIAB","Test liabilities for termination benefits (ISA 540 (R))","P_01661E_IFRS_DetailAnal_TestLiab_TermBens_CAS540",null,null,"A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J442)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J442)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J442)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J442)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J442)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J442)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J442)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2403,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2403 P_01655E IFRS - PAYROLL LIAB Obtain detailed listings and test accruals and other liabilities (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01655E Obtain detailed listings and test accruals and other liabilities (ISA 540 (R))"},"PAYROLL LIAB","Obtain detailed listings and test accruals and other liabilities (ISA 540 (R))","P_01655E_IFRS_DetailList_Accr_OthLiab_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J443)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J443)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J443)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J443)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J443)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J443)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J443)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2404,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2404 P_01627E IFRS - PAYROLL LIAB Obtain movement schedule and test provisions associated with exit or disposal activities (including restructurings) (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01627E Obtain movement schedule and test provisions associated with exit or disposal activities (including restructurings) (ISA 540 (R))"},"PAYROLL LIAB","Obtain movement schedule and test provisions associated with exit or disposal activities (including restructurings) (ISA 540 (R))","P_01627E_IFRS_Mvmt_Sched_Prov_Exit_Disp_Act_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J444)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J444)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J444)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J444)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J444)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J444)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J444)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2405,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2405 P_01662E IFRS - PAYROLL LIAB Test liabilities for expected costs from profit-sharing and bonus plans (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01662E Test liabilities for expected costs from profit-sharing and bonus plans (ISA 540 (R))"},"PAYROLL LIAB","Test liabilities for expected costs from profit-sharing and bonus plans (ISA 540 (R))","P_01662E_IFRS_Test_LiabExpCosts_PrftShareBonPlans_CAS540",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J445)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J445)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J445)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J445)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J445)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J445)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J445)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2406,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2406 P_01663E IFRS - PAYROLL LIAB Test liabilities for expected costs for accumulating short-term paid absences (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01663E Test liabilities for expected costs for accumulating short-term paid absences (ISA 540 (R))"},"PAYROLL LIAB","Test liabilities for expected costs for accumulating short-term paid absences (ISA 540 (R))","P_01663E_IFRS_Test_Liab_ST_Paid_Abs_CAS540",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J446)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J446)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J446)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J446)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J446)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J446)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J446)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2407,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2407 P_01512E IFRS - PAYROLL LIAB Test payroll costs"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01512E Test payroll costs"},"PAYROLL LIAB","Test payroll costs","P_01512E_IFRS_Test_Payroll_Cost",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J447)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J447)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J447)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J447)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J447)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J447)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J447)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2408,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2408 P_00526E IFRS - PAYROLL LIAB Test payroll reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00526E Test payroll reconciliations"},"PAYROLL LIAB","Test payroll reconciliations","P_00526E_IFRS_Test_Payroll_Rec",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J448)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J448)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J448)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J448)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J448)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J448)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J448)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2409,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2409 P_00634E IFRS - PAYROLL LIAB Verify presentation and disclosure - Salaries/payroll expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00634E Verify presentation and disclosure - Salaries/payroll expense"},"PAYROLL LIAB","Verify presentation and disclosure - Salaries/payroll expense","P_00634E_IFRS_Verify_PD_SalPayExp",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J449)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J449)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J449)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J449)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J449)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J449)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J449)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2410,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2410 P_01016E IFRS - INCOME TAXES Lead schedule - Income taxes—Income taxes"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Income taxes—Income taxes"},"INCOME TAXES","Lead schedule - Income taxes—Income taxes","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J450)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J450)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J450)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J450)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J450)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J450)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J450)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2411,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2411 P_00324E IFRS - INCOME TAXES Year-end rollforward testing - Income tax expense—Income tax expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Income tax expense—Income tax expense"},"INCOME TAXES","Year-end rollforward testing - Income tax expense—Income tax expense","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J451)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J451)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J451)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J451)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J451)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J451)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J451)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2412,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2412 P_00324E IFRS - INCOME TAXES Year-end rollforward testing - Income taxes—Income taxes"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Income taxes—Income taxes"},"INCOME TAXES","Year-end rollforward testing - Income taxes—Income taxes","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J452)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J452)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J452)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J452)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J452)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J452)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J452)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2413,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2413 P_00988E IFRS - INCOME TAXES Substantive Analytics - Income taxes—Income taxes"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Income taxes—Income taxes"},"INCOME TAXES","Substantive Analytics - Income taxes—Income taxes","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J453)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J453)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J453)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J453)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J453)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J453)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J453)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2414,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2414 P_00326E IFRS - INCOME TAXES Plan response - Segregation of duties risk - Taxes—Taxes"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Taxes—Taxes"},"INCOME TAXES","Plan response - Segregation of duties risk - Taxes—Taxes","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J454)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J454)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J454)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J454)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J454)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J454)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J454)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2415,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2415 P_00327E IFRS - INCOME TAXES Plan response - Unauthorized changes are made to master file data risk - Taxes—Taxes"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Taxes—Taxes"},"INCOME TAXES","Plan response - Unauthorized changes are made to master file data risk - Taxes—Taxes","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J455)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J455)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J455)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J455)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J455)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J455)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J455)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2416,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2416 P_01664E IFRS - INCOME TAXES Assess impact of uncertain tax treatments on current and deferred taxes (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01664E Assess impact of uncertain tax treatments on current and deferred taxes (ISA 540 (R))"},"INCOME TAXES","Assess impact of uncertain tax treatments on current and deferred taxes (ISA 540 (R))","P_01664E_IFRS_Assess_UncertnTaxTreat_DefTaxes_CAS540",null,null,"C, A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J456)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J456)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J456)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J456)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J456)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J456)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J456)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2417,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2417 P_00528E IFRS - INCOME TAXES Assess impact of pending and completed tax authority examinations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00528E Assess impact of pending and completed tax authority examinations"},"INCOME TAXES","Assess impact of pending and completed tax authority examinations","P_00528E_IFRS_Assess_Impact_PendComplTaxExam",null,null,"C, A, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J457)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J457)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J457)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J457)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J457)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J457)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J457)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2418,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2418 P_01665E IFRS - INCOME TAXES Assess recognition of deferred tax assets (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01665E Assess recognition of deferred tax assets (ISA 540 (R))"},"INCOME TAXES","Assess recognition of deferred tax assets (ISA 540 (R))","P_01665E_IFRS_Assess_Recog_DefTaxAssets_CAS540",null,null,"E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J458)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J458)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J458)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J458)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J458)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J458)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J458)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2419,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2419 P_00530E IFRS - INCOME TAXES Final tax clearance"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00530E Final tax clearance"},"INCOME TAXES","Final tax clearance","P_00530E_IFRS_Final_Tax_Clearance",null,null,"A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J459)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J459)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J459)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J459)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J459)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J459)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J459)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2420,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2420 P_00531E IFRS - INCOME TAXES Obtain movement schedule - Income taxes"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00531E Obtain movement schedule - Income taxes"},"INCOME TAXES","Obtain movement schedule - Income taxes","P_00531E_IFRS_Movement_Sched_Income_Tax",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J460)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J460)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J460)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J460)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J460)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J460)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J460)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2421,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2421 P_00532E IFRS - INCOME TAXES Separate company (subsidiary) tax allocation considerations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00532E Separate company (subsidiary) tax allocation considerations"},"INCOME TAXES","Separate company (subsidiary) tax allocation considerations","P_00532E_IFRS_Separate_CoSub_Tax_Allocation",null,null,"C, A, E/O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J461)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J461)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J461)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J461)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J461)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J461)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J461)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2422,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2422 P_01442E IFRS - INCOME TAXES Test current income tax balances"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01442E Test current income tax balances"},"INCOME TAXES","Test current income tax balances","P_01442E_IFRS_Test_Curr_IncTax_Bal",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J462)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J462)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J462)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J462)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J462)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J462)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J462)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2423,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2423 P_01443E IFRS - INCOME TAXES Test deferred income tax balances"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01443E Test deferred income tax balances"},"INCOME TAXES","Test deferred income tax balances","P_01443E_IFRS_Test_DefIncTax_Bal",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J463)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J463)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J463)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J463)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J463)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J463)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J463)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2424,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2424 P_00535E IFRS - INCOME TAXES Test effective tax rate reconciliation"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00535E Test effective tax rate reconciliation"},"INCOME TAXES","Test effective tax rate reconciliation","P_00535E_IFRS_Test_EffTaxRate_Rec",null,null,"C, A, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J464)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J464)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J464)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J464)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J464)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J464)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J464)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2425,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2425 P_00536E IFRS - INCOME TAXES Test income tax impacts of intercompany transactions"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00536E Test income tax impacts of intercompany transactions"},"INCOME TAXES","Test income tax impacts of intercompany transactions","P_00536E_IFRS_Test_IncTaxImpact_IntercoTrans",null,null,"C, A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J465)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J465)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J465)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J465)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J465)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J465)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J465)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2426,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2426 P_00537E IFRS - INCOME TAXES Verify the appropriate presentation of current and deferred tax balances"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00537E Verify the appropriate presentation of current and deferred tax balances"},"INCOME TAXES","Verify the appropriate presentation of current and deferred tax balances","P_00537E_IFRS_Verify_AppPres_Curr_Defd_TaxBal",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J466)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J466)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J466)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J466)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J466)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J466)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J466)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2427,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2427 P_00635E IFRS - INCOME TAXES Verify presentation and disclosure - Income taxes"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00635E Verify presentation and disclosure - Income taxes"},"INCOME TAXES","Verify presentation and disclosure - Income taxes","P_00635E_IFRS_Verify_PD_IncTax",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J467)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J467)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J467)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J467)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J467)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J467)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J467)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2428,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2428 P_01016E IFRS - INDIRECT TAXES Lead schedule - Indirect taxes (VAT, Sales taxes, Excise duty, etc.)—Indirect taxes (VAT, Sales taxes, Excise duty, etc.)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Indirect taxes (VAT, Sales taxes, Excise duty, etc.)—Indirect taxes (VAT, Sales taxes, Excise duty, etc.)"},"INDIRECT TAXES","Lead schedule - Indirect taxes (VAT, Sales taxes, Excise duty, etc.)—Indirect taxes (VAT, Sales taxes, Excise duty, etc.)","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J468)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J468)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J468)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J468)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J468)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J468)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J468)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2429,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2429 P_00324E IFRS - INDIRECT TAXES Year-end rollforward testing - Indirect taxes (VAT, Sales taxes, Excise duty, etc.)—Indirect taxes (VAT, Sales taxes, Excise duty, etc.)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Indirect taxes (VAT, Sales taxes, Excise duty, etc.)—Indirect taxes (VAT, Sales taxes, Excise duty, etc.)"},"INDIRECT TAXES","Year-end rollforward testing - Indirect taxes (VAT, Sales taxes, Excise duty, etc.)—Indirect taxes (VAT, Sales taxes, Excise duty, etc.)","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J469)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J469)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J469)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J469)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J469)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J469)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J469)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2430,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2430 P_00326E IFRS - INDIRECT TAXES Plan response - Segregation of duties risk - Taxes—Taxes"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Taxes—Taxes"},"INDIRECT TAXES","Plan response - Segregation of duties risk - Taxes—Taxes","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J470)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J470)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J470)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J470)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J470)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J470)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J470)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2431,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2431 P_00327E IFRS - INDIRECT TAXES Plan response - Unauthorized changes are made to master file data risk - Taxes—Taxes"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Taxes—Taxes"},"INDIRECT TAXES","Plan response - Unauthorized changes are made to master file data risk - Taxes—Taxes","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J471)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J471)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J471)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J471)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J471)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J471)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J471)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2432,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2432 P_00528E IFRS - INDIRECT TAXES Assess impact of pending and completed tax authority examinations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00528E Assess impact of pending and completed tax authority examinations"},"INDIRECT TAXES","Assess impact of pending and completed tax authority examinations","P_00528E_IFRS_Assess_Impact_PendComplTaxExam",null,null,"C, A, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J472)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J472)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J472)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J472)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J472)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J472)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J472)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2433,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2433 P_01655E IFRS - INDIRECT TAXES Obtain detailed listings and test accruals and other liabilities (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01655E Obtain detailed listings and test accruals and other liabilities (ISA 540 (R))"},"INDIRECT TAXES","Obtain detailed listings and test accruals and other liabilities (ISA 540 (R))","P_01655E_IFRS_DetailList_Accr_OthLiab_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J473)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J473)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J473)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J473)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J473)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J473)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J473)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2434,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2434 P_01606E IFRS - INDIRECT TAXES Test other receivables (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01606E Test other receivables (ISA 540 (R))"},"INDIRECT TAXES","Test other receivables (ISA 540 (R))","P_01606E_IFRS_Test_Other_Receiv_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J474)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J474)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J474)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J474)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J474)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J474)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J474)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2435,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2435 P_00636E IFRS - INDIRECT TAXES Verify presentation and disclosure - Indirect taxes (VAT, Sales taxes, Excise duty, etc.)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00636E Verify presentation and disclosure - Indirect taxes (VAT, Sales taxes, Excise duty, etc.)"},"INDIRECT TAXES","Verify presentation and disclosure - Indirect taxes (VAT, Sales taxes, Excise duty, etc.)","P_00636E_IFRS_Verify_PD_Indirect_Taxes",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J475)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J475)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J475)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J475)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J475)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J475)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J475)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2436,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2436 P_01016E IFRS - CONTRACT LIABILITIES Lead schedule - Contract liabilities (e.g., IFRS 15)—Contract liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Contract liabilities (e.g., IFRS 15)—Contract liabilities"},"CONTRACT LIABILITIES","Lead schedule - Contract liabilities (e.g., IFRS 15)—Contract liabilities","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J476)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J476)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J476)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J476)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J476)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J476)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J476)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2437,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2437 P_00324E IFRS - CONTRACT LIABILITIES Year-end rollforward testing - Contract liabilities (e.g., IFRS 15)—Contract liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Contract liabilities (e.g., IFRS 15)—Contract liabilities"},"CONTRACT LIABILITIES","Year-end rollforward testing - Contract liabilities (e.g., IFRS 15)—Contract liabilities","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J477)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J477)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J477)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J477)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J477)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J477)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J477)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2438,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2438 P_00988E IFRS - CONTRACT LIABILITIES Substantive Analytics - Contract liabilities (e.g., IFRS 15)—Contract liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Contract liabilities (e.g., IFRS 15)—Contract liabilities"},"CONTRACT LIABILITIES","Substantive Analytics - Contract liabilities (e.g., IFRS 15)—Contract liabilities","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J478)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J478)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J478)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J478)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J478)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J478)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J478)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2439,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2439 P_00326E IFRS - CONTRACT LIABILITIES Plan response - Segregation of duties risk - Revenue & Receivables—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Revenue & Receivables—Revenue & Receivables"},"CONTRACT LIABILITIES","Plan response - Segregation of duties risk - Revenue & Receivables—Revenue & Receivables","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J479)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J479)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J479)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J479)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J479)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J479)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J479)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2440,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2440 P_00327E IFRS - CONTRACT LIABILITIES Plan response - Unauthorized changes are made to master file data risk - Revenue & Receivables—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Revenue & Receivables—Revenue & Receivables"},"CONTRACT LIABILITIES","Plan response - Unauthorized changes are made to master file data risk - Revenue & Receivables—Revenue & Receivables","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J480)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J480)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J480)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J480)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J480)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J480)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J480)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2441,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2441 P_01600E IFRS - CONTRACT LIABILITIES Confirm accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01600E Confirm accounts receivable"},"CONTRACT LIABILITIES","Confirm accounts receivable","P_01600E_IFRS_Confirm_AR",null,null,"C, A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J481)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J481)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J481)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J481)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J481)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J481)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J481)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2442,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2442 P_01123E IFRS - CONTRACT LIABILITIES Test contract liabilities - Deferred revenue"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01123E Test contract liabilities - Deferred revenue"},"CONTRACT LIABILITIES","Test contract liabilities - Deferred revenue","P_01123E_IFRS_CL_Deferred",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J482)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J482)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J482)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J482)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J482)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J482)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J482)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2443,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2443 P_01666E IFRS - CONTRACT LIABILITIES Test contract liabilities - Variable consideration balances (e.g., discounts, rebates, right to return) (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01666E Test contract liabilities - Variable consideration balances (e.g., discounts, rebates, right to return) (ISA 540 (R))"},"CONTRACT LIABILITIES","Test contract liabilities - Variable consideration balances (e.g., discounts, rebates, right to return) (ISA 540 (R))","P_01666E_IFRS_CL_VariabConsBal_CAS540",null,null,"C, A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J483)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J483)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J483)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J483)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J483)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J483)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J483)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2444,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2444 P_01607E IFRS - CONTRACT LIABILITIES Test revenue transactions (Steps 1 - 5) (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01607E Test revenue transactions (Steps 1 - 5) (ISA 540 (R))"},"CONTRACT LIABILITIES","Test revenue transactions (Steps 1 - 5) (ISA 540 (R))","P_01607E_IFRS_RevSteps1_5_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J484)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J484)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J484)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J484)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J484)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J484)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J484)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2089,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2089 P_01608E IFRS - CONTRACT LIABILITIES Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time (ISA 540 (R)) - [Revenue type]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01608E Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time (ISA 540 (R)) - [Revenue type]"},"CONTRACT LIABILITIES","Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time (ISA 540 (R)) - [Revenue type]","P_01608E_IFRS_Single_perf_ob__point_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J485)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J485)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J485)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J485)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J485)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J485)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J485)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2908,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2908 P_01609E IFRS - CONTRACT LIABILITIES Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time (ISA 540 (R)) - [Revenue type]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01609E Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time (ISA 540 (R)) - [Revenue type]"},"CONTRACT LIABILITIES","Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time (ISA 540 (R)) - [Revenue type]","P_01609E_IFRS_Single_perf_ob_over_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J486)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J486)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J486)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J486)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J486)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J486)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J486)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2445,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2445 P_00354E IFRS - CONTRACT LIABILITIES Test sales discounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00354E Test sales discounts"},"CONTRACT LIABILITIES","Test sales discounts","P_00354E_IFRS_Test_Sale_Discounts",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J487)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J487)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J487)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J487)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J487)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J487)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J487)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2872,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2872 P_00355E IFRS - CONTRACT LIABILITIES Test sales returns"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00355E Test sales returns"},"CONTRACT LIABILITIES","Test sales returns","P_00355E_IFRS_Test_Sales_Returns",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J488)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J488)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J488)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J488)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J488)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J488)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J488)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2447,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2447 P_01504E IFRS - CONTRACT LIABILITIES Verify presentation and disclosure - Revenue from contracts with customers (e.g., IFRS 15)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01504E Verify presentation and disclosure - Revenue from contracts with customers (e.g., IFRS 15)"},"CONTRACT LIABILITIES","Verify presentation and disclosure - Revenue from contracts with customers (e.g., IFRS 15)","P_01504E_IFRS_Verify_PD_Revenue",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J489)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J489)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J489)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J489)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J489)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J489)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J489)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2448,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2448 P_01016E IFRS - NOTES PAY & LT DEBT Lead schedule - Notes payable and long-term debt—Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Notes payable and long-term debt—Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Lead schedule - Notes payable and long-term debt—Notes payable and long-term debt","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J490)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J490)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J490)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J490)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J490)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J490)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J490)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2449,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2449 P_00324E IFRS - NOTES PAY & LT DEBT Year-end rollforward testing - Notes payable and long-term debt—Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Notes payable and long-term debt—Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Year-end rollforward testing - Notes payable and long-term debt—Notes payable and long-term debt","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J491)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J491)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J491)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J491)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J491)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J491)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J491)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2450,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2450 P_00988E IFRS - NOTES PAY & LT DEBT Substantive Analytics - Interest expense—Interest expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Interest expense—Interest expense"},"NOTES PAY & LT DEBT","Substantive Analytics - Interest expense—Interest expense","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J492)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J492)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J492)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J492)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J492)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J492)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J492)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2451,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2451 P_00988E IFRS - NOTES PAY & LT DEBT Substantive Analytics - Notes payable and long-term debt—Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Notes payable and long-term debt—Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Substantive Analytics - Notes payable and long-term debt—Notes payable and long-term debt","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J493)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J493)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J493)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J493)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J493)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J493)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J493)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2452,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2452 P_00326E IFRS - NOTES PAY & LT DEBT Plan response - Segregation of duties risk - Financing—Financing"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Financing—Financing"},"NOTES PAY & LT DEBT","Plan response - Segregation of duties risk - Financing—Financing","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J494)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J494)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J494)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J494)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J494)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J494)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J494)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2453,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2453 P_00327E IFRS - NOTES PAY & LT DEBT Plan response - Unauthorized changes are made to master file data risk - Financing—Financing"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Financing—Financing"},"NOTES PAY & LT DEBT","Plan response - Unauthorized changes are made to master file data risk - Financing—Financing","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J495)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J495)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J495)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J495)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J495)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J495)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J495)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2454,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2454 P_01599E IFRS - NOTES PAY & LT DEBT Confirm bank accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01599E Confirm bank accounts"},"NOTES PAY & LT DEBT","Confirm bank accounts","P_01599E_IFRS_Confirm_Bank_Accts",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J496)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J496)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J496)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J496)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J496)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J496)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J496)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2455,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2455 P_01686E IFRS - NOTES PAY & LT DEBT Confirm notes payable and long-term debt (PWC Confirmations)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01686E Confirm notes payable and long-term debt (PWC Confirmations)"},"NOTES PAY & LT DEBT","Confirm notes payable and long-term debt (PWC Confirmations)","P_01686E_IFRS_Confirm_NP_LTD",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J497)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J497)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J497)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J497)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J497)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J497)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J497)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2457,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2457 P_01088E IFRS - NOTES PAY & LT DEBT Obtain movement schedule - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01088E Obtain movement schedule - Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Obtain movement schedule - Notes payable and long-term debt","P_01088E_IFRS_Movement_NP_LTD",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J498)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J498)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J498)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J498)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J498)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J498)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J498)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2458,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2458 P_01089E IFRS - NOTES PAY & LT DEBT Test classification - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01089E Test classification - Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Test classification - Notes payable and long-term debt","P_01089E_IFRS_Class_NP_LTD",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J499)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J499)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J499)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J499)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J499)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J499)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J499)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2459,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2459 P_01667E IFRS - NOTES PAY & LT DEBT Test fair value of liability component of compound instruments components (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01667E Test fair value of liability component of compound instruments components (ISA 540 (R))"},"NOTES PAY & LT DEBT","Test fair value of liability component of compound instruments components (ISA 540 (R))","P_01667E_IFRS_FV_Liab_Compd_Inst_CAS540",null,null,"A, E/O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J500)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J500)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J500)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J500)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J500)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J500)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J500)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2460,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2460 P_00544E IFRS - NOTES PAY & LT DEBT Test convertible instruments"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00544E Test convertible instruments"},"NOTES PAY & LT DEBT","Test convertible instruments","P_00544E_IFRS_Convertible_Instruments",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J501)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J501)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J501)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J501)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J501)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J501)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J501)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2461,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2461 P_00545E IFRS - NOTES PAY & LT DEBT Test debt covenants"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00545E Test debt covenants"},"NOTES PAY & LT DEBT","Test debt covenants","P_00545E_IFRS_Test_Debt_Covenants",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J502)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J502)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J502)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J502)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J502)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J502)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J502)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2462,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2462 P_01091E IFRS - NOTES PAY & LT DEBT Test financial liabilities modified during the period"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01091E Test financial liabilities modified during the period"},"NOTES PAY & LT DEBT","Test financial liabilities modified during the period","P_01091E_IFRS_FinLiab_Modified",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J503)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J503)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J503)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J503)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J503)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J503)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J503)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2463,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2463 P_01613E IFRS - NOTES PAY & LT DEBT Test initial and subsequent measurement at fair value of embedded derivatives (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01613E Test initial and subsequent measurement at fair value of embedded derivatives (ISA 540 (R))"},"NOTES PAY & LT DEBT","Test initial and subsequent measurement at fair value of embedded derivatives (ISA 540 (R))","P_01613E_IFRS_InitSub_Meas_FV_Emb_Deriv_CAS540",null,null,"C, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J504)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J504)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J504)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J504)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J504)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J504)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J504)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2464,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2464 P_01163E IFRS - NOTES PAY & LT DEBT Test initial recognition and measurement - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01163E Test initial recognition and measurement - Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Test initial recognition and measurement - Notes payable and long-term debt","P_01163E_IFRS_Test_InitRecog_Meas_NP_LTD",null,null,"A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J505)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J505)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J505)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J505)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J505)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J505)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J505)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2465,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2465 P_01444E IFRS - NOTES PAY & LT DEBT Test interest expense and other finance costs"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01444E Test interest expense and other finance costs"},"NOTES PAY & LT DEBT","Test interest expense and other finance costs","P_01444E_IFRS_IntExp_OthFinCost",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J506)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J506)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J506)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J506)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J506)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J506)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J506)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2466,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2466 P_00549E IFRS - NOTES PAY & LT DEBT Test liens, security interests and collateral"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00549E Test liens, security interests and collateral"},"NOTES PAY & LT DEBT","Test liens, security interests and collateral","P_00549E_IFRS_Test_Liens_SecInt_Collateral",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J507)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J507)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J507)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J507)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J507)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J507)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J507)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2467,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2467 P_00550E IFRS - NOTES PAY & LT DEBT Test purchases and issuances of shares"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00550E Test purchases and issuances of shares"},"NOTES PAY & LT DEBT","Test purchases and issuances of shares","P_00550E_IFRS_Test_Purch_Iss_Shares",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J508)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J508)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J508)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J508)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J508)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J508)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J508)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2468,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2468 P_01093E IFRS - NOTES PAY & LT DEBT Test subsequent measurement at amortized cost - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01093E Test subsequent measurement at amortized cost - Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Test subsequent measurement at amortized cost - Notes payable and long-term debt","P_01093E_IFRS_SubMeas_AmortCost_NP_LTD",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J509)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J509)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J509)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J509)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J509)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J509)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J509)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2469,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2469 P_01668E IFRS - NOTES PAY & LT DEBT Test subsequent measurement at fair value - Notes payable and long-term debt (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01668E Test subsequent measurement at fair value - Notes payable and long-term debt (ISA 540 (R))"},"NOTES PAY & LT DEBT","Test subsequent measurement at fair value - Notes payable and long-term debt (ISA 540 (R))","P_01668E_IFRS_SubMeas_FV_NP_LTD_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J510)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J510)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J510)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J510)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J510)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J510)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J510)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2470,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2470 P_00334E IFRS - NOTES PAY & LT DEBT Test translation of foreign currency - Notes payable and long-term debt—Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00334E Test translation of foreign currency - Notes payable and long-term debt—Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Test translation of foreign currency - Notes payable and long-term debt—Notes payable and long-term debt","P_00334E_IFRS_Test_Foreign_Currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J511)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J511)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J511)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J511)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J511)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J511)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J511)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2471,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2471 P_00553E IFRS - NOTES PAY & LT DEBT Understand and update agreement information - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00553E Understand and update agreement information - Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Understand and update agreement information - Notes payable and long-term debt","P_00553E_IFRS_UnderstdUpdateAgreemtInfo_NP_LTD",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J512)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J512)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J512)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J512)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J512)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J512)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J512)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2472,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2472 P_01164E IFRS - NOTES PAY & LT DEBT Verify the appropriateness of derecognition - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01164E Verify the appropriateness of derecognition - Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Verify the appropriateness of derecognition - Notes payable and long-term debt","P_01164E_IFRS_Verify_Derecog_NP_LTD",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J513)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J513)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J513)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J513)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J513)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J513)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J513)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2473,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2473 P_00555E IFRS - NOTES PAY & LT DEBT Vouch additions and payments - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00555E Vouch additions and payments - Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Vouch additions and payments - Notes payable and long-term debt","P_00555E_IFRS_Vouch_AddPymts_NP_LTD",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J514)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J514)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J514)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J514)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J514)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J514)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J514)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2474,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2474 P_00913E IFRS - NOTES PAY & LT DEBT Verify presentation and disclosure - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00913E Verify presentation and disclosure - Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Verify presentation and disclosure - Notes payable and long-term debt","P_00913E_IFRS_Verify_PD_NP_LTD",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J515)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J515)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J515)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J515)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J515)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J515)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J515)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2475,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2475 P_01426E IFRS - NOTES PAY & LT DEBT Verify presentation and disclosure - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01426E Verify presentation and disclosure - Property, plant and equipment"},"NOTES PAY & LT DEBT","Verify presentation and disclosure - Property, plant and equipment","P_01426E_IFRS_Verify_PD_PPE",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J516)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J516)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J516)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J516)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J516)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J516)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J516)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2897,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2897 P_01615E IFRS - NOTES PAY & LT DEBT Test impact of interest rate benchmark reform - [FSLI or type of instrument etc.]—Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01615E Test impact of interest rate benchmark reform - [FSLI or type of instrument etc.]—Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Test impact of interest rate benchmark reform - [FSLI or type of instrument etc.]—Notes payable and long-term debt","P_01615E_IFRS_Impact_interest_rate_bench_ref",null,null,"C, A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J517)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J517)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J517)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J517)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J517)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J517)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J517)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2090,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2090 P_01016E IFRS - LEASE LIAB Lead schedule - Lease liabilities—Lease liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Lease liabilities—Lease liabilities"},"LEASE LIAB","Lead schedule - Lease liabilities—Lease liabilities","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J518)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J518)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J518)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J518)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J518)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J518)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J518)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2091,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2091 P_00324E IFRS - LEASE LIAB Year-end rollforward testing - Lease liabilities—Lease liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Lease liabilities—Lease liabilities"},"LEASE LIAB","Year-end rollforward testing - Lease liabilities—Lease liabilities","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J519)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J519)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J519)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J519)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J519)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J519)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J519)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2092,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2092 P_00988E IFRS - LEASE LIAB Substantive Analytics - Lease liabilities—Lease liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Lease liabilities—Lease liabilities"},"LEASE LIAB","Substantive Analytics - Lease liabilities—Lease liabilities","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J520)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J520)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J520)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J520)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J520)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J520)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J520)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2093,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2093 P_00326E IFRS - LEASE LIAB Plan response - Segregation of duties risk - Leases—Leases"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Leases—Leases"},"LEASE LIAB","Plan response - Segregation of duties risk - Leases—Leases","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J521)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J521)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J521)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J521)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J521)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J521)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J521)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2094,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2094 P_00327E IFRS - LEASE LIAB Plan response - Unauthorized changes are made to master file data risk - Leases—Leases"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Leases—Leases"},"LEASE LIAB","Plan response - Unauthorized changes are made to master file data risk - Leases—Leases","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J522)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J522)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J522)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J522)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J522)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J522)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J522)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2095,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2095 P_01460E IFRS - LEASE LIAB Obtain movement schedule - Lease liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01460E Obtain movement schedule - Lease liabilities"},"LEASE LIAB","Obtain movement schedule - Lease liabilities","P_01460E_IFRS_Mvmt_Lease_Liab",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J523)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J523)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J523)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J523)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J523)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J523)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J523)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2456,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2456 P_01669E IFRS - LEASE LIAB Test initial recognition and measurement - Lessee accounting (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01669E Test initial recognition and measurement - Lessee accounting (ISA 540 (R))"},"LEASE LIAB","Test initial recognition and measurement - Lessee accounting (ISA 540 (R))","P_01669E_IFRS_Initial_Recog_Lessee_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J524)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J524)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J524)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J524)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J524)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J524)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J524)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2218,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2218 P_01516E IFRS - LEASE LIAB Test sale and leaseback transactions - Lessee accounting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01516E Test sale and leaseback transactions - Lessee accounting"},"LEASE LIAB","Test sale and leaseback transactions - Lessee accounting","P_01516E_IFRS_Test_Sale_Leaseback_Transactions",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J525)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J525)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J525)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J525)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J525)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J525)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J525)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2201,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2201 P_01682E IFRS - LEASE LIAB Test subsequent measurement - Lessee accounting (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01682E Test subsequent measurement - Lessee accounting (ISA 540 (R))"},"LEASE LIAB","Test subsequent measurement - Lessee accounting (ISA 540 (R))","P_01682E_IFRS_Subs_Meas_Lessee_CAS540",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J526)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J526)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J526)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J526)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J526)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J526)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J526)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2097,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2097 P_01461E IFRS - LEASE LIAB Verify presentation and disclosure - Lessee accounting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01461E Verify presentation and disclosure - Lessee accounting"},"LEASE LIAB","Verify presentation and disclosure - Lessee accounting","P_01461E_IFRS_Verify_PD_Lessee",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J527)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J527)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J527)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J527)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J527)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J527)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J527)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2898,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2898 P_01615E IFRS - LEASE LIAB Test impact of interest rate benchmark reform - [FSLI or type of instrument etc.]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01615E Test impact of interest rate benchmark reform - [FSLI or type of instrument etc.]"},"LEASE LIAB","Test impact of interest rate benchmark reform - [FSLI or type of instrument etc.]","P_01615E_IFRS_Impact_interest_rate_bench_ref",null,null,"C, A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J528)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J528)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J528)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J528)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J528)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J528)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J528)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2098,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2098 P_01016E IFRS - DEFD LEASE INC Lead schedule - Deferred lease income—Deferred lease income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Deferred lease income—Deferred lease income"},"DEFD LEASE INC","Lead schedule - Deferred lease income—Deferred lease income","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J529)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J529)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J529)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J529)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J529)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J529)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J529)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2099,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2099 P_00324E IFRS - DEFD LEASE INC Year-end rollforward testing - Deferred lease income—Deferred lease income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Deferred lease income—Deferred lease income"},"DEFD LEASE INC","Year-end rollforward testing - Deferred lease income—Deferred lease income","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J530)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J530)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J530)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J530)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J530)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J530)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J530)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2100,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2100 P_00988E IFRS - DEFD LEASE INC Substantive Analytics - Deferred lease income—Deferred lease income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Deferred lease income—Deferred lease income"},"DEFD LEASE INC","Substantive Analytics - Deferred lease income—Deferred lease income","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J531)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J531)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J531)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J531)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J531)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J531)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J531)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2101,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2101 P_00326E IFRS - DEFD LEASE INC Plan response - Segregation of duties risk - Leases—Leases"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Leases—Leases"},"DEFD LEASE INC","Plan response - Segregation of duties risk - Leases—Leases","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J532)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J532)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J532)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J532)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J532)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J532)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J532)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2102,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2102 P_00327E IFRS - DEFD LEASE INC Plan response - Unauthorized changes are made to master file data risk - Leases—Leases"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Leases—Leases"},"DEFD LEASE INC","Plan response - Unauthorized changes are made to master file data risk - Leases—Leases","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J533)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J533)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J533)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J533)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J533)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J533)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J533)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2103,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2103 P_01462E IFRS - DEFD LEASE INC Obtain movement schedule and detailed listings and test deferred lease income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01462E Obtain movement schedule and detailed listings and test deferred lease income"},"DEFD LEASE INC","Obtain movement schedule and detailed listings and test deferred lease income","P_01462E_IFRS_Mvmt_Deferred_lease_income",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J534)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J534)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J534)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J534)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J534)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J534)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J534)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2147,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2147 P_01459E IFRS - DEFD LEASE INC Verify presentation and disclosure - Lessor accounting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01459E Verify presentation and disclosure - Lessor accounting"},"DEFD LEASE INC","Verify presentation and disclosure - Lessor accounting","P_01459E_IFRS_Verify_PD_Lessor",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J535)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J535)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J535)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J535)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J535)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J535)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J535)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2476,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2476 P_01016E IFRS - PENSION & OTHER BNFITS Lead schedule - Pension, postretirement and other benefits—Pension, postretirement and other benefits"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Pension, postretirement and other benefits—Pension, postretirement and other benefits"},"PENSION & OTHER BNFITS","Lead schedule - Pension, postretirement and other benefits—Pension, postretirement and other benefits","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J536)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J536)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J536)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J536)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J536)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J536)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J536)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2477,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2477 P_00324E IFRS - PENSION & OTHER BNFITS Year-end rollforward testing - Pension, postretirement and other benefits—Pension, postretirement and other benefits"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Pension, postretirement and other benefits—Pension, postretirement and other benefits"},"PENSION & OTHER BNFITS","Year-end rollforward testing - Pension, postretirement and other benefits—Pension, postretirement and other benefits","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J537)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J537)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J537)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J537)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J537)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J537)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J537)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2478,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2478 P_00988E IFRS - PENSION & OTHER BNFITS Substantive Analytics - Pension, postretirement and other benefits—Pension, postretirement and other benefits"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Pension, postretirement and other benefits—Pension, postretirement and other benefits"},"PENSION & OTHER BNFITS","Substantive Analytics - Pension, postretirement and other benefits—Pension, postretirement and other benefits","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J538)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J538)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J538)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J538)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J538)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J538)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J538)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2479,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2479 P_00326E IFRS - PENSION & OTHER BNFITS Plan response - Segregation of duties risk - Benefits—Benefits"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Benefits—Benefits"},"PENSION & OTHER BNFITS","Plan response - Segregation of duties risk - Benefits—Benefits","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J539)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J539)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J539)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J539)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J539)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J539)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J539)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2480,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2480 P_00327E IFRS - PENSION & OTHER BNFITS Plan response - Unauthorized changes are made to master file data risk - Benefits—Benefits"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Benefits—Benefits"},"PENSION & OTHER BNFITS","Plan response - Unauthorized changes are made to master file data risk - Benefits—Benefits","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J540)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J540)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J540)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J540)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J540)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J540)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J540)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2481,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2481 P_01670E IFRS - PENSION & OTHER BNFITS Test present value of defined benefit obligations (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01670E Test present value of defined benefit obligations (ISA 540 (R))"},"PENSION & OTHER BNFITS","Test present value of defined benefit obligations (ISA 540 (R))","P_01670E_IFRS_PV_Def_Ben__Oblig_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J541)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J541)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J541)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J541)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J541)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J541)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J541)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2483,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2483 P_01683E IFRS - PENSION & OTHER BNFITS Confirm securities held by custodians & other parties (PWC Confirmations)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01683E Confirm securities held by custodians & other parties (PWC Confirmations)"},"PENSION & OTHER BNFITS","Confirm securities held by custodians & other parties (PWC Confirmations)","P_01683E_IFRS_Confirm_Sec_Heldby_CustodOthPty",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J542)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J542)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J542)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J542)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J542)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J542)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J542)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2484,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2484 P_01448E IFRS - PENSION & OTHER BNFITS Examine pension and post-employment benefit plan items recognized in total comprehensive income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01448E Examine pension and post-employment benefit plan items recognized in total comprehensive income"},"PENSION & OTHER BNFITS","Examine pension and post-employment benefit plan items recognized in total comprehensive income","P_01448E_IFRS_Exam_Pens_PostEmp_BenPlan_Items_TCI",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J543)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J543)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J543)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J543)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J543)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J543)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J543)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2485,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2485 P_01449E IFRS - PENSION & OTHER BNFITS Examine the accounting for amendments, curtailments and settlements"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01449E Examine the accounting for amendments, curtailments and settlements"},"PENSION & OTHER BNFITS","Examine the accounting for amendments, curtailments and settlements","P_01449E_IFRS_Exam_Acctg_AmendCurtailSettle",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J544)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J544)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J544)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J544)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J544)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J544)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J544)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2486,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2486 P_00851E IFRS - PENSION & OTHER BNFITS Examine the accounting for remeasurements"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00851E Examine the accounting for remeasurements"},"PENSION & OTHER BNFITS","Examine the accounting for remeasurements","P_00851E_IFRS_Exam_Acctg_Remeasure",null,null,"A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J545)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J545)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J545)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J545)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J545)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J545)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J545)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2487,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2487 P_01661E IFRS - PENSION & OTHER BNFITS Test liabilities for termination benefits (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01661E Test liabilities for termination benefits (ISA 540 (R))"},"PENSION & OTHER BNFITS","Test liabilities for termination benefits (ISA 540 (R))","P_01661E_IFRS_DetailAnal_TestLiab_TermBens_CAS540",null,null,"A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J546)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J546)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J546)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J546)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J546)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J546)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J546)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2488,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2488 P_00562E IFRS - PENSION & OTHER BNFITS Obtain movement schedule - Pension and post-employment benefit plans"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00562E Obtain movement schedule - Pension and post-employment benefit plans"},"PENSION & OTHER BNFITS","Obtain movement schedule - Pension and post-employment benefit plans","P_00562E_IFRS_Movement_Sched_PensPostEmpBenPlan",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J547)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J547)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J547)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J547)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J547)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J547)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J547)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2489,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2489 P_00563E IFRS - PENSION & OTHER BNFITS Test accounting for multi-employer plans"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00563E Test accounting for multi-employer plans"},"PENSION & OTHER BNFITS","Test accounting for multi-employer plans","P_00563E_IFRS_Test_Acctg_MultiEmp_Plans",null,null,"A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J548)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J548)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J548)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J548)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J548)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J548)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J548)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2490,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2490 P_00564E IFRS - PENSION & OTHER BNFITS Test benefit payments/claims paid"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00564E Test benefit payments/claims paid"},"PENSION & OTHER BNFITS","Test benefit payments/claims paid","P_00564E_IFRS_Test_BenPay_ClaimsPaid",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J549)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J549)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J549)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J549)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J549)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J549)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J549)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2491,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2491 P_00565E IFRS - PENSION & OTHER BNFITS Test defined benefit plan contributions"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00565E Test defined benefit plan contributions"},"PENSION & OTHER BNFITS","Test defined benefit plan contributions","P_00565E_IFRS_Test_DB_PlanContrib",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J550)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J550)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J550)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J550)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J550)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J550)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J550)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2492,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2492 P_00517E IFRS - PENSION & OTHER BNFITS Test defined contribution plan contributions"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00517E Test defined contribution plan contributions"},"PENSION & OTHER BNFITS","Test defined contribution plan contributions","P_00517E_IFRS_Test_DC_PlanContrib",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J551)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J551)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J551)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J551)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J551)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J551)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J551)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2494,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2494 P_01672E IFRS - PENSION & OTHER BNFITS Test fair value of defined benefit plan assets (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01672E Test fair value of defined benefit plan assets (ISA 540 (R))"},"PENSION & OTHER BNFITS","Test fair value of defined benefit plan assets (ISA 540 (R))","P_01672E_IFRS_FV__DefBenPlanAssets_CAS540",null,null,"A, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J552)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J552)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J552)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J552)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J552)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J552)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J552)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2495,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2495 P_00568E IFRS - PENSION & OTHER BNFITS Test the employee data used by actuary"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00568E Test the employee data used by actuary"},"PENSION & OTHER BNFITS","Test the employee data used by actuary","P_00568E_IFRS_Test_EmployeeData_Actuary",null,null,"C, A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J553)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J553)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J553)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J553)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J553)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J553)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J553)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2496,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2496 P_00900E IFRS - PENSION & OTHER BNFITS Understand and update pension and post-employment benefit information"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00900E Understand and update pension and post-employment benefit information"},"PENSION & OTHER BNFITS","Understand and update pension and post-employment benefit information","P_00900E_IFRS_UnderstdUpdate_PensPostEmpBen_Info",null,null,"C, A, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J554)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J554)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J554)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J554)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J554)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J554)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J554)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2497,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2497 P_00638E IFRS - PENSION & OTHER BNFITS Verify presentation and disclosure - Pension, postretirement and other benefits"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00638E Verify presentation and disclosure - Pension, postretirement and other benefits"},"PENSION & OTHER BNFITS","Verify presentation and disclosure - Pension, postretirement and other benefits","P_00638E_IFRS_Verify_PD_Pens_PostRetire_OtherBen",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J555)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J555)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J555)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J555)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J555)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J555)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J555)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2498,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2498 P_01016E IFRS - SHARE CPTL & EQTY Lead schedule - Share capital and other equity accounts—Share capital and other equity accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Share capital and other equity accounts—Share capital and other equity accounts"},"SHARE CPTL & EQTY","Lead schedule - Share capital and other equity accounts—Share capital and other equity accounts","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J556)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J556)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J556)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J556)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J556)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J556)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J556)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2499,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2499 P_00324E IFRS - SHARE CPTL & EQTY Year-end rollforward testing - Dividend accrual—Dividend accrual"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Dividend accrual—Dividend accrual"},"SHARE CPTL & EQTY","Year-end rollforward testing - Dividend accrual—Dividend accrual","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J557)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J557)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J557)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J557)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J557)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J557)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J557)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2500,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2500 P_00324E IFRS - SHARE CPTL & EQTY Year-end rollforward testing - Share capital and other equity accounts—Share capital and other equity accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Share capital and other equity accounts—Share capital and other equity accounts"},"SHARE CPTL & EQTY","Year-end rollforward testing - Share capital and other equity accounts—Share capital and other equity accounts","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J558)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J558)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J558)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J558)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J558)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J558)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J558)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2501,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2501 P_00326E IFRS - SHARE CPTL & EQTY Plan response - Segregation of duties risk - Capital & Equity—Capital & Equity"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Capital & Equity—Capital & Equity"},"SHARE CPTL & EQTY","Plan response - Segregation of duties risk - Capital & Equity—Capital & Equity","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J559)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J559)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J559)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J559)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J559)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J559)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J559)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2502,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2502 P_00327E IFRS - SHARE CPTL & EQTY Plan response - Unauthorized changes are made to master file data risk - Capital & Equity—Capital & Equity"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Capital & Equity—Capital & Equity"},"SHARE CPTL & EQTY","Plan response - Unauthorized changes are made to master file data risk - Capital & Equity—Capital & Equity","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J560)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J560)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J560)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J560)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J560)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J560)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J560)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2503,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2503 P_01673E IFRS - SHARE CPTL & EQTY Confirm share information (PWC Confirmations)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01673E Confirm share information (PWC Confirmations)"},"SHARE CPTL & EQTY","Confirm share information (PWC Confirmations)","P_01673E_IFRS_Confirm_Share_Info",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J561)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J561)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J561)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J561)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J561)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J561)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J561)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2504,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2504 P_01448E IFRS - SHARE CPTL & EQTY Examine pension and post-employment benefit plan items recognized in total comprehensive income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01448E Examine pension and post-employment benefit plan items recognized in total comprehensive income"},"SHARE CPTL & EQTY","Examine pension and post-employment benefit plan items recognized in total comprehensive income","P_01448E_IFRS_Exam_Pens_PostEmp_BenPlan_Items_TCI",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J562)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J562)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J562)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J562)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J562)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J562)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J562)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2505,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2505 P_00562E IFRS - SHARE CPTL & EQTY Obtain movement schedule - Pension and post-employment benefit plans"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00562E Obtain movement schedule - Pension and post-employment benefit plans"},"SHARE CPTL & EQTY","Obtain movement schedule - Pension and post-employment benefit plans","P_00562E_IFRS_Movement_Sched_PensPostEmpBenPlan",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J563)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J563)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J563)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J563)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J563)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J563)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J563)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2506,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2506 P_01059E IFRS - SHARE CPTL & EQTY Obtain movement schedule and detailed listings - Derivatives"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01059E Obtain movement schedule and detailed listings - Derivatives"},"SHARE CPTL & EQTY","Obtain movement schedule and detailed listings - Derivatives","P_01059E_IFRS_Movement_Sched_Derivatives",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J564)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J564)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J564)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J564)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J564)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J564)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J564)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2507,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2507 P_00419E IFRS - SHARE CPTL & EQTY Obtain movement schedule and test components of equity"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00419E Obtain movement schedule and test components of equity"},"SHARE CPTL & EQTY","Obtain movement schedule and test components of equity","P_00419E_IFRS_Movement_Sched_Test_Component_Equity",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J565)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J565)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J565)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J565)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J565)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J565)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J565)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2508,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2508 P_00563E IFRS - SHARE CPTL & EQTY Test accounting for multi-employer plans"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00563E Test accounting for multi-employer plans"},"SHARE CPTL & EQTY","Test accounting for multi-employer plans","P_00563E_IFRS_Test_Acctg_MultiEmp_Plans",null,null,"A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J566)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J566)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J566)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J566)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J566)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J566)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J566)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2509,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2509 P_00885E IFRS - SHARE CPTL & EQTY Test accuracy and presentation of earnings per share calculation"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00885E Test accuracy and presentation of earnings per share calculation"},"SHARE CPTL & EQTY","Test accuracy and presentation of earnings per share calculation","P_00885E_IFRS_Test_AccurPres_EPS",null,null,"A, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J567)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J567)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J567)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J567)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J567)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J567)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J567)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2510,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2510 P_00572E IFRS - SHARE CPTL & EQTY Test cancellations and settlements of equity-settled share-based payment plans"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00572E Test cancellations and settlements of equity-settled share-based payment plans"},"SHARE CPTL & EQTY","Test cancellations and settlements of equity-settled share-based payment plans","P_00572E_IFRS_Test_CancelSettle_ShareBased_PymtPlan",null,null,"C, A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J568)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J568)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J568)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J568)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J568)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J568)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J568)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2511,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2511 P_01667E IFRS - SHARE CPTL & EQTY Test fair value of liability component of compound instruments components (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01667E Test fair value of liability component of compound instruments components (ISA 540 (R))"},"SHARE CPTL & EQTY","Test fair value of liability component of compound instruments components (ISA 540 (R))","P_01667E_IFRS_FV_Liab_Compd_Inst_CAS540",null,null,"A, E/O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J569)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J569)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J569)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J569)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J569)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J569)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J569)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2512,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2512 P_00544E IFRS - SHARE CPTL & EQTY Test convertible instruments"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00544E Test convertible instruments"},"SHARE CPTL & EQTY","Test convertible instruments","P_00544E_IFRS_Convertible_Instruments",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J570)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J570)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J570)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J570)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J570)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J570)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J570)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2513,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2513 P_01660E IFRS - SHARE CPTL & EQTY Test dividends paid and payable (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01660E Test dividends paid and payable (ISA 540 (R))"},"SHARE CPTL & EQTY","Test dividends paid and payable (ISA 540 (R))","P_01660E_IFRS_Test_Dividends_Paid_Pay_CAS540",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J571)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J571)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J571)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J571)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J571)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J571)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J571)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2514,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2514 P_00868E IFRS - SHARE CPTL & EQTY Test forfeiture or expiration of share options or other equity instruments"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00868E Test forfeiture or expiration of share options or other equity instruments"},"SHARE CPTL & EQTY","Test forfeiture or expiration of share options or other equity instruments","P_00868E_IFRS_Test_ForfeitExpire_ShOpts_OthEq",null,null,"C, A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J572)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J572)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J572)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J572)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J572)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J572)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J572)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2515,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2515 P_00550E IFRS - SHARE CPTL & EQTY Test purchases and issuances of shares"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00550E Test purchases and issuances of shares"},"SHARE CPTL & EQTY","Test purchases and issuances of shares","P_00550E_IFRS_Test_Purch_Iss_Shares",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J573)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J573)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J573)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J573)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J573)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J573)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J573)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2516,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2516 P_00886E IFRS - SHARE CPTL & EQTY Test recognition of compensation cost (equity-settled grants)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00886E Test recognition of compensation cost (equity-settled grants)"},"SHARE CPTL & EQTY","Test recognition of compensation cost (equity-settled grants)","P_00886E_IFRS_Test_Recog_CompCost_EqSettle_Grts",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J574)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J574)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J574)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J574)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J574)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J574)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J574)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2517,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2517 P_00896E IFRS - SHARE CPTL & EQTY Test share-based awards"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00896E Test share-based awards"},"SHARE CPTL & EQTY","Test share-based awards","P_00896E_IFRS_Test_Share_Based_Awards",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J575)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J575)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J575)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J575)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J575)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J575)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J575)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2520,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2520 P_01042E IFRS - SHARE CPTL & EQTY Verify recognition of gains and losses on cash flow hedges (IAS 39)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01042E Verify recognition of gains and losses on cash flow hedges (IAS 39)"},"SHARE CPTL & EQTY","Verify recognition of gains and losses on cash flow hedges (IAS 39)","P_01042E_IFRS_IAS39_Recog_GL_CF_Hedge",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J576)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J576)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J576)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J576)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J576)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J576)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J576)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2874,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2874 P_01112E IFRS - SHARE CPTL & EQTY Verify recognition of gains and losses on cash flow hedges (IFRS 9)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01112E Verify recognition of gains and losses on cash flow hedges (IFRS 9)"},"SHARE CPTL & EQTY","Verify recognition of gains and losses on cash flow hedges (IFRS 9)","P_01112E_IFRS_IFRS9_Recog_GL_CF_Hedge",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J577)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J577)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J577)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J577)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J577)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J577)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J577)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2521,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2521 P_01043E IFRS - SHARE CPTL & EQTY Verify recognition of gains and losses on fair value hedges (IAS 39)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01043E Verify recognition of gains and losses on fair value hedges (IAS 39)"},"SHARE CPTL & EQTY","Verify recognition of gains and losses on fair value hedges (IAS 39)","P_01043E_IFRS_IAS39_Recog_GL_FV_Hedge",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J578)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J578)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J578)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J578)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J578)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J578)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J578)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2875,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2875 P_01113E IFRS - SHARE CPTL & EQTY Verify recognition of gains and losses on fair value hedges (IFRS 9)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01113E Verify recognition of gains and losses on fair value hedges (IFRS 9)"},"SHARE CPTL & EQTY","Verify recognition of gains and losses on fair value hedges (IFRS 9)","P_01113E_IFRS_IFRS9_Recog_GL_FV_Hedge",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J579)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J579)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J579)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J579)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J579)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J579)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J579)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2522,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2522 P_01044E IFRS - SHARE CPTL & EQTY Verify recognition of gains and losses on net investment hedges (IAS 39)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01044E Verify recognition of gains and losses on net investment hedges (IAS 39)"},"SHARE CPTL & EQTY","Verify recognition of gains and losses on net investment hedges (IAS 39)","P_01044E_IFRS_IAS39_Recog_GL_NIH",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J580)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J580)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J580)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J580)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J580)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J580)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J580)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2876,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2876 P_01114E IFRS - SHARE CPTL & EQTY Verify recognition of gains and losses on net investment hedges (IFRS 9)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01114E Verify recognition of gains and losses on net investment hedges (IFRS 9)"},"SHARE CPTL & EQTY","Verify recognition of gains and losses on net investment hedges (IFRS 9)","P_01114E_IFRS_IFRS9_Recog_GL_NIH",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J581)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J581)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J581)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J581)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J581)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J581)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J581)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2523,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2523 P_00577E IFRS - SHARE CPTL & EQTY Verify redeemable or puttable ordinary and preferred shares"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00577E Verify redeemable or puttable ordinary and preferred shares"},"SHARE CPTL & EQTY","Verify redeemable or puttable ordinary and preferred shares","P_00577E_IFRS_Verify_RedeemPutt_Ord_PrefSh",null,null,"C, A, E/O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J582)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J582)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J582)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J582)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J582)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J582)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J582)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2524,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2524 P_01614E IFRS - SHARE CPTL & EQTY Verify presentation and disclosure - Derivatives"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01614E Verify presentation and disclosure - Derivatives"},"SHARE CPTL & EQTY","Verify presentation and disclosure - Derivatives","P_01614E_IFRS_Verify_PD_Derivatives",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J583)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J583)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J583)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J583)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J583)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J583)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J583)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2525,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2525 P_00638E IFRS - SHARE CPTL & EQTY Verify presentation and disclosure - Pension, postretirement and other benefits"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00638E Verify presentation and disclosure - Pension, postretirement and other benefits"},"SHARE CPTL & EQTY","Verify presentation and disclosure - Pension, postretirement and other benefits","P_00638E_IFRS_Verify_PD_Pens_PostRetire_OtherBen",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J584)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J584)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J584)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J584)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J584)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J584)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J584)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2526,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2526 P_00623E IFRS - SHARE CPTL & EQTY Verify presentation and disclosure - Share capital and other equity accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00623E Verify presentation and disclosure - Share capital and other equity accounts"},"SHARE CPTL & EQTY","Verify presentation and disclosure - Share capital and other equity accounts","P_00623E_IFRS_Verify_PD_ShareCap_OtherEq",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J585)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J585)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J585)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J585)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J585)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J585)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J585)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2527,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2527 P_00639E IFRS - SHARE CPTL & EQTY Verify presentation and disclosure - Share-based compensation expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00639E Verify presentation and disclosure - Share-based compensation expense"},"SHARE CPTL & EQTY","Verify presentation and disclosure - Share-based compensation expense","P_00639E_IFRS_Verify_PD_ShareBased_CompExp",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J586)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J586)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J586)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J586)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J586)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J586)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J586)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2968,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2968 P_01778E IFRS - SHARE CPTL & EQTY Test adoption of IFRS 17 Insurance Contracts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01778E Test adoption of IFRS 17 Insurance Contracts"},"SHARE CPTL & EQTY","Test adoption of IFRS 17 Insurance Contracts","P_01778E_IFRS_Test_adopt_IFRS17",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J587)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J587)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J587)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J587)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J587)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J587)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J587)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2973,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2973 P_01780E IFRS - SHARE CPTL & EQTY Test carrying value of assets and liabilities related to (re)insurance contracts issued measured applying the general model (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01780E Test carrying value of assets and liabilities related to (re)insurance contracts issued measured applying the general model (CAS 540)"},"SHARE CPTL & EQTY","Test carrying value of assets and liabilities related to (re)insurance contracts issued measured applying the general model (CAS 540)","P_01780E_IFRS_Test_CV_Ins_ReIns_issued_GMM_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J588)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J588)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J588)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J588)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J588)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J588)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J588)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2976,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2976 P_01781E IFRS - SHARE CPTL & EQTY Test carrying value of assets and liabilities related to (re)insurance contracts issued measured applying the premium allocation approach (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01781E Test carrying value of assets and liabilities related to (re)insurance contracts issued measured applying the premium allocation approach (CAS 540)"},"SHARE CPTL & EQTY","Test carrying value of assets and liabilities related to (re)insurance contracts issued measured applying the premium allocation approach (CAS 540)","P_01781E_IFRS_Test_CV_Ins_ReIns_issued_PAA_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J589)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J589)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J589)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J589)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J589)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J589)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J589)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2979,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2979 P_01782E IFRS - SHARE CPTL & EQTY Test carrying value of assets and liabilities related to reinsurance contracts held measured applying the general model (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01782E Test carrying value of assets and liabilities related to reinsurance contracts held measured applying the general model (CAS 540)"},"SHARE CPTL & EQTY","Test carrying value of assets and liabilities related to reinsurance contracts held measured applying the general model (CAS 540)","P_01782E_IFRS_Test_CV_ReIns_held_GMM_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J590)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J590)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J590)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J590)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J590)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J590)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J590)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2982,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2982 P_01783E IFRS - SHARE CPTL & EQTY Test carrying value of assets and liabilities related to reinsurance contracts held measured applying the premium allocation approach (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01783E Test carrying value of assets and liabilities related to reinsurance contracts held measured applying the premium allocation approach (CAS 540)"},"SHARE CPTL & EQTY","Test carrying value of assets and liabilities related to reinsurance contracts held measured applying the premium allocation approach (CAS 540)","P_01783E_IFRS_Test_CV_ReIns_held_PAA_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J591)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J591)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J591)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J591)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J591)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J591)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J591)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2985,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2985 P_01784E IFRS - SHARE CPTL & EQTY Test fair value of (re)insurance contracts issued (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01784E Test fair value of (re)insurance contracts issued (CAS 540)"},"SHARE CPTL & EQTY","Test fair value of (re)insurance contracts issued (CAS 540)","P_01784E_IFRS_Test_FV_Ins_ReIns_issued_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J592)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J592)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J592)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J592)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J592)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J592)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J592)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2988,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2988 P_01785E IFRS - SHARE CPTL & EQTY Test fair value of reinsurance contracts held (CAS 540 )"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01785E Test fair value of reinsurance contracts held (CAS 540 )"},"SHARE CPTL & EQTY","Test fair value of reinsurance contracts held (CAS 540 )","P_01785E_IFRS_Test_FV_ReIns_held_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J593)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J593)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J593)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J593)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J593)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J593)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J593)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2917,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2917 P_00324E IFRS - INS CONTRACT LIAB Year-end rollforward testing"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing"},"INS CONTRACT LIAB","Year-end rollforward testing","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J594)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J594)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J594)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J594)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J594)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J594)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J594)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2918,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2918 P_00326E IFRS - INS CONTRACT LIAB Plan response—Segregation of duties risk—Plan response"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response—Segregation of duties risk—Plan response"},"INS CONTRACT LIAB","Plan response—Segregation of duties risk—Plan response","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J595)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J595)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J595)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J595)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J595)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J595)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J595)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2919,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2919 P_00327E IFRS - INS CONTRACT LIAB Plan response—Unauthorized changes are made to master file data risk"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response—Unauthorized changes are made to master file data risk"},"INS CONTRACT LIAB","Plan response—Unauthorized changes are made to master file data risk","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J596)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J596)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J596)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J596)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J596)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J596)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J596)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2920,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2920 P_01763E IFRS - INS CONTRACT LIAB Carrying value of assets and liabilities related to insurance contracts - movement analysis"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01763E Carrying value of assets and liabilities related to insurance contracts - movement analysis"},"INS CONTRACT LIAB","Carrying value of assets and liabilities related to insurance contracts - movement analysis","P_01763E_IFRS_CV_Ins_Contract_Mvmt",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J597)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J597)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J597)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J597)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J597)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J597)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J597)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2926,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2926 P_01764E IFRS - INS CONTRACT LIAB Consider the need for reversal of impairment charge - assets for insurance acquisition cash flows"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01764E Consider the need for reversal of impairment charge - assets for insurance acquisition cash flows"},"INS CONTRACT LIAB","Consider the need for reversal of impairment charge - assets for insurance acquisition cash flows","P_01764E_IFRS_ConsNeed_RevImpair_Ins",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J598)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J598)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J598)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J598)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J598)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J598)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J598)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2928,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2928 P_01765E IFRS - INS CONTRACT LIAB Obtain movement schedule for (re)insurance contracts issued"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01765E Obtain movement schedule for (re)insurance contracts issued"},"INS CONTRACT LIAB","Obtain movement schedule for (re)insurance contracts issued","P_01765E_IFRS_Mvmt_Ins_ReIns_Contract_Issued",null,null,"C, A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J599)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J599)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J599)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J599)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J599)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J599)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J599)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2933,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2933 P_01767E IFRS - INS CONTRACT LIAB Test premiums received"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01767E Test premiums received"},"INS CONTRACT LIAB","Test premiums received","P_01767E_IFRS_Test_Premiums_Rec",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J600)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J600)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J600)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J600)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J600)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J600)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J600)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2937,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2937 P_01768E IFRS - INS CONTRACT LIAB Test method - identification and measurement non-distinct investment components"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01768E Test method - identification and measurement non-distinct investment components"},"INS CONTRACT LIAB","Test method - identification and measurement non-distinct investment components","P_01768E_IFRS_Test_method_inv_comp",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J601)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J601)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J601)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J601)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J601)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J601)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J601)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2941,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2941 P_01769E IFRS - INS CONTRACT LIAB Test method - risk adjustment for non-financial risk"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01769E Test method - risk adjustment for non-financial risk"},"INS CONTRACT LIAB","Test method - risk adjustment for non-financial risk","P_01769E_IFRS_Test_method_risk_adj",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J602)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J602)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J602)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J602)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J602)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J602)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J602)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2945,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2945 P_01770E IFRS - INS CONTRACT LIAB Test the determination of the unit of account for (re)insurance contracts - Annual cohorts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01770E Test the determination of the unit of account for (re)insurance contracts - Annual cohorts"},"INS CONTRACT LIAB","Test the determination of the unit of account for (re)insurance contracts - Annual cohorts","P_01770E_IFRS_Test_det_unit_Annual_Cohorts",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J603)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J603)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J603)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J603)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J603)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J603)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J603)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2949,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2949 P_01771E IFRS - INS CONTRACT LIAB Test the determination of the unit of account for (re)insurance contracts - Groups"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01771E Test the determination of the unit of account for (re)insurance contracts - Groups"},"INS CONTRACT LIAB","Test the determination of the unit of account for (re)insurance contracts - Groups","P_01771E_IFRS_Test_det_unit_Groups",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J604)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J604)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J604)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J604)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J604)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J604)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J604)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2953,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2953 P_01772E IFRS - INS CONTRACT LIAB Test the determination of the unit of account for (re)insurance contracts - Portfolios"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01772E Test the determination of the unit of account for (re)insurance contracts - Portfolios"},"INS CONTRACT LIAB","Test the determination of the unit of account for (re)insurance contracts - Portfolios","P_01772E_IFRS_Test_det_unit_Portfolios",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J605)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J605)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J605)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J605)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J605)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J605)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J605)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2956,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2956 P_01773E IFRS - INS CONTRACT LIAB Verify presentation and disclosure - Insurance contracts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01773E Verify presentation and disclosure - Insurance contracts"},"INS CONTRACT LIAB","Verify presentation and disclosure - Insurance contracts","P_01773E_IFRS_Verify_PD_Ins_Contract",null,null,"A, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J606)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J606)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J606)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J606)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J606)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J606)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J606)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2960,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2960 P_01775E IFRS - INS CONTRACT LIAB Obtain movement schedule - PAA liability for remaining coverage ('LFRC')"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01775E Obtain movement schedule - PAA liability for remaining coverage ('LFRC')"},"INS CONTRACT LIAB","Obtain movement schedule - PAA liability for remaining coverage ('LFRC')","P_01775E_IFRS_Mvmt_PAA_LFRC",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J607)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J607)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J607)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J607)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J607)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J607)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J607)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2963,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2963 P_01776E IFRS - INS CONTRACT LIAB PAA Eligibility - Test choice of measurement model - Premium Allocation Approach (PAA)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01776E PAA Eligibility - Test choice of measurement model - Premium Allocation Approach (PAA)"},"INS CONTRACT LIAB","PAA Eligibility - Test choice of measurement model - Premium Allocation Approach (PAA)","P_01776E_IFRS_PAA_eligibility_test_model",null,null,"A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J608)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J608)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J608)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J608)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J608)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J608)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J608)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2966,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2966 P_01777E IFRS - INS CONTRACT LIAB Recoverable amount of assets for insurance acquisition cash flows (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01777E Recoverable amount of assets for insurance acquisition cash flows (CAS 540)"},"INS CONTRACT LIAB","Recoverable amount of assets for insurance acquisition cash flows (CAS 540)","P_01777E_IFRS_Recov_Amount_Ins_CF_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J609)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J609)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J609)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J609)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J609)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J609)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J609)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2967,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2967 P_01778E IFRS - INS CONTRACT LIAB Test adoption of IFRS 17 Insurance Contracts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01778E Test adoption of IFRS 17 Insurance Contracts"},"INS CONTRACT LIAB","Test adoption of IFRS 17 Insurance Contracts","P_01778E_IFRS_Test_adopt_IFRS17",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J610)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J610)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J610)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J610)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J610)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J610)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J610)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2970,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2970 P_01779E IFRS - INS CONTRACT LIAB Test amortization expense - Insurance acquisition cash flows - PAA"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01779E Test amortization expense - Insurance acquisition cash flows - PAA"},"INS CONTRACT LIAB","Test amortization expense - Insurance acquisition cash flows - PAA","P_01779E_IFRS_Test_AmortExp_Ins_CF_PAA",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J611)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J611)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J611)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J611)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J611)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J611)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J611)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2972,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2972 P_01780E IFRS - INS CONTRACT LIAB Test carrying value of assets and liabilities related to (re)insurance contracts issued measured applying the general model (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01780E Test carrying value of assets and liabilities related to (re)insurance contracts issued measured applying the general model (CAS 540)"},"INS CONTRACT LIAB","Test carrying value of assets and liabilities related to (re)insurance contracts issued measured applying the general model (CAS 540)","P_01780E_IFRS_Test_CV_Ins_ReIns_issued_GMM_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J612)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J612)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J612)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J612)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J612)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J612)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J612)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2975,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2975 P_01781E IFRS - INS CONTRACT LIAB Test carrying value of assets and liabilities related to (re)insurance contracts issued measured applying the premium allocation approach (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01781E Test carrying value of assets and liabilities related to (re)insurance contracts issued measured applying the premium allocation approach (CAS 540)"},"INS CONTRACT LIAB","Test carrying value of assets and liabilities related to (re)insurance contracts issued measured applying the premium allocation approach (CAS 540)","P_01781E_IFRS_Test_CV_Ins_ReIns_issued_PAA_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J613)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J613)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J613)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J613)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J613)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J613)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J613)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2984,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2984 P_01784E IFRS - INS CONTRACT LIAB Test fair value of (re)insurance contracts issued (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01784E Test fair value of (re)insurance contracts issued (CAS 540)"},"INS CONTRACT LIAB","Test fair value of (re)insurance contracts issued (CAS 540)","P_01784E_IFRS_Test_FV_Ins_ReIns_issued_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J614)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J614)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J614)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J614)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J614)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J614)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J614)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2991,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2991 P_01786E IFRS - INS CONTRACT LIAB Test method - adjustment to asset for remaining coverage of reinsurance contracts held for losses from onerous underlying contracts - PAA"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01786E Test method - adjustment to asset for remaining coverage of reinsurance contracts held for losses from onerous underlying contracts - PAA"},"INS CONTRACT LIAB","Test method - adjustment to asset for remaining coverage of reinsurance contracts held for losses from onerous underlying contracts - PAA","P_01786E_IFRS_Test_met_remain_cov_ReIns_held_PAA",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J615)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J615)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J615)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J615)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J615)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J615)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J615)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2995,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2995 P_01787E IFRS - INS CONTRACT LIAB Test method - allocation of expenses included within fulfilment cash flows"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01787E Test method - allocation of expenses included within fulfilment cash flows"},"INS CONTRACT LIAB","Test method - allocation of expenses included within fulfilment cash flows","P_01787E_IFRS_Test_method_all_exp_cf",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J616)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J616)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J616)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J616)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J616)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J616)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J616)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2999,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2999 P_01789E IFRS - INS CONTRACT LIAB Test method - calculation of losses from onerous contracts - PAA"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01789E Test method - calculation of losses from onerous contracts - PAA"},"INS CONTRACT LIAB","Test method - calculation of losses from onerous contracts - PAA","P_01789E_IFRS_Test_met_loss_one_contracts_PAA",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J617)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J617)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J617)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J617)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J617)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J617)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J617)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3001,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3001 P_01790E IFRS - INS CONTRACT LIAB Test method - calculation of the contractual service margin ('CSM') and loss component ('LC') for (re)insurance contracts issued under the general measurement model ('GMM')"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01790E Test method - calculation of the contractual service margin ('CSM') and loss component ('LC') for (re)insurance contracts issued under the general measurement model ('GMM')"},"INS CONTRACT LIAB","Test method - calculation of the contractual service margin ('CSM') and loss component ('LC') for (re)insurance contracts issued under the general measurement model ('GMM')","P_01790E_IFRS_Test_met_CSM_LC_Ins_ReIns_issued_GMM",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J618)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J618)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J618)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J618)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J618)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J618)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J618)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3004,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3004 P_01791E IFRS - INS CONTRACT LIAB Test method - estimates of future cash flows"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01791E Test method - estimates of future cash flows"},"INS CONTRACT LIAB","Test method - estimates of future cash flows","P_01791E_IFRS_Test_method_est_FCF",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J619)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J619)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J619)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J619)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J619)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J619)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J619)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3008,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3008 P_01792E IFRS - INS CONTRACT LIAB Test method - PAA significant financing component"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01792E Test method - PAA significant financing component"},"INS CONTRACT LIAB","Test method - PAA significant financing component","P_01792E_IFRS_Test_method_PAA_sig_fin_comp",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J620)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J620)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J620)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J620)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J620)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J620)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J620)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3011,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3011 P_01793E IFRS - INS CONTRACT LIAB Test recognition of losses from onerous contracts - PAA"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01793E Test recognition of losses from onerous contracts - PAA"},"INS CONTRACT LIAB","Test recognition of losses from onerous contracts - PAA","P_01793E_IFRS_Test_recog_losses_oner_cont_PAA",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J621)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J621)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J621)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J621)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J621)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J621)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J621)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3013,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3013 P_01794E IFRS - INS CONTRACT LIAB Test the amounts recognized as insurance revenue for services provided in the period - PAA - (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01794E Test the amounts recognized as insurance revenue for services provided in the period - PAA - (CAS 540)"},"INS CONTRACT LIAB","Test the amounts recognized as insurance revenue for services provided in the period - PAA - (CAS 540)","P_01794E_IFRS_Test_ins_rev_services_PAA_CAS540",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J622)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J622)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J622)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J622)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J622)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J622)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J622)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3015,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3015 P_01795E IFRS - INS CONTRACT LIAB Test the asset for insurance acquisition cash flows"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01795E Test the asset for insurance acquisition cash flows"},"INS CONTRACT LIAB","Test the asset for insurance acquisition cash flows","P_01795E_IFRS_Test_asset_ins_acq_CF",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J623)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J623)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J623)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J623)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J623)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J623)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J623)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3018,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3018 P_01796E IFRS - INS CONTRACT LIAB Test the classification, separation and combination of (re)insurance contracts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01796E Test the classification, separation and combination of (re)insurance contracts"},"INS CONTRACT LIAB","Test the classification, separation and combination of (re)insurance contracts","P_01796E_IFRS_Test_classif_sep_comb_Ins_ReIns",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J624)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J624)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J624)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J624)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J624)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J624)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J624)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3022,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3022 P_01797E IFRS - INS CONTRACT LIAB Test the derecognition and modification of (re)insurance contracts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01797E Test the derecognition and modification of (re)insurance contracts"},"INS CONTRACT LIAB","Test the derecognition and modification of (re)insurance contracts","P_01797E_IFRS_Test_derecog_mod_Ins_ReIns",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J625)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J625)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J625)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J625)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J625)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J625)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J625)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3026,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3026 P_01798E IFRS - INS CONTRACT LIAB Test the determination of the (re)insurance contract boundary"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01798E Test the determination of the (re)insurance contract boundary"},"INS CONTRACT LIAB","Test the determination of the (re)insurance contract boundary","P_01798E_IFRS_Test_det_Ins_ReIns_boundary",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J626)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J626)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J626)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J626)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J626)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J626)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J626)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3030,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3030 P_01799E IFRS - INS CONTRACT LIAB Test the recognition of (re)insurance contracts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01799E Test the recognition of (re)insurance contracts"},"INS CONTRACT LIAB","Test the recognition of (re)insurance contracts","P_01799E_IFRS_Test_recog_Ins_ReIns",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J627)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J627)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J627)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J627)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J627)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J627)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J627)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2921,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2921 P_00324E IFRS - REINS CONTRACT LIAB Year-end rollforward testing"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing"},"REINS CONTRACT LIAB","Year-end rollforward testing","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J628)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J628)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J628)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J628)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J628)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J628)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J628)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2922,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2922 P_00326E IFRS - REINS CONTRACT LIAB Plan response—Segregation of duties risk—Plan response"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response—Segregation of duties risk—Plan response"},"REINS CONTRACT LIAB","Plan response—Segregation of duties risk—Plan response","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J629)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J629)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J629)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J629)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J629)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J629)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J629)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2923,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2923 P_00327E IFRS - REINS CONTRACT LIAB Plan response—Unauthorized changes are made to master file data risk"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response—Unauthorized changes are made to master file data risk"},"REINS CONTRACT LIAB","Plan response—Unauthorized changes are made to master file data risk","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J630)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J630)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J630)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J630)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J630)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J630)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J630)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2924,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2924 P_01763E IFRS - REINS CONTRACT LIAB Carrying value of assets and liabilities related to insurance contracts - movement analysis"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01763E Carrying value of assets and liabilities related to insurance contracts - movement analysis"},"REINS CONTRACT LIAB","Carrying value of assets and liabilities related to insurance contracts - movement analysis","P_01763E_IFRS_CV_Ins_Contract_Mvmt",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J631)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J631)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J631)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J631)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J631)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J631)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J631)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2930,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2930 P_01766E IFRS - REINS CONTRACT LIAB Obtain movement schedule for reinsurance contracts held"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01766E Obtain movement schedule for reinsurance contracts held"},"REINS CONTRACT LIAB","Obtain movement schedule for reinsurance contracts held","P_01766E_IFRS_Mvmt_ReIns_Contract_Held",null,null,"C, A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J632)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J632)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J632)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J632)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J632)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J632)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J632)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2934,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2934 P_01767E IFRS - REINS CONTRACT LIAB Test premiums received"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01767E Test premiums received"},"REINS CONTRACT LIAB","Test premiums received","P_01767E_IFRS_Test_Premiums_Rec",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J633)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J633)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J633)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J633)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J633)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J633)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J633)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2938,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2938 P_01768E IFRS - REINS CONTRACT LIAB Test method - identification and measurement non-distinct investment components"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01768E Test method - identification and measurement non-distinct investment components"},"REINS CONTRACT LIAB","Test method - identification and measurement non-distinct investment components","P_01768E_IFRS_Test_method_inv_comp",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J634)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J634)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J634)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J634)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J634)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J634)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J634)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2942,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2942 P_01769E IFRS - REINS CONTRACT LIAB Test method - risk adjustment for non-financial risk"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01769E Test method - risk adjustment for non-financial risk"},"REINS CONTRACT LIAB","Test method - risk adjustment for non-financial risk","P_01769E_IFRS_Test_method_risk_adj",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J635)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J635)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J635)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J635)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J635)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J635)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J635)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2946,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2946 P_01770E IFRS - REINS CONTRACT LIAB Test the determination of the unit of account for (re)insurance contracts - Annual cohorts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01770E Test the determination of the unit of account for (re)insurance contracts - Annual cohorts"},"REINS CONTRACT LIAB","Test the determination of the unit of account for (re)insurance contracts - Annual cohorts","P_01770E_IFRS_Test_det_unit_Annual_Cohorts",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J636)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J636)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J636)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J636)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J636)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J636)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J636)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2950,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2950 P_01771E IFRS - REINS CONTRACT LIAB Test the determination of the unit of account for (re)insurance contracts - Groups"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01771E Test the determination of the unit of account for (re)insurance contracts - Groups"},"REINS CONTRACT LIAB","Test the determination of the unit of account for (re)insurance contracts - Groups","P_01771E_IFRS_Test_det_unit_Groups",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J637)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J637)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J637)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J637)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J637)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J637)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J637)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2954,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2954 P_01772E IFRS - REINS CONTRACT LIAB Test the determination of the unit of account for (re)insurance contracts - Portfolios"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01772E Test the determination of the unit of account for (re)insurance contracts - Portfolios"},"REINS CONTRACT LIAB","Test the determination of the unit of account for (re)insurance contracts - Portfolios","P_01772E_IFRS_Test_det_unit_Portfolios",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J638)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J638)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J638)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J638)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J638)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J638)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J638)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2958,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2958 P_01774E IFRS - REINS CONTRACT LIAB Obtain movement schedule - PAA asset for remaining coverage ('AFRC')"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01774E Obtain movement schedule - PAA asset for remaining coverage ('AFRC')"},"REINS CONTRACT LIAB","Obtain movement schedule - PAA asset for remaining coverage ('AFRC')","P_01774E_IFRS_Mvmt_PAA_AFRC",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J639)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J639)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J639)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J639)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J639)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J639)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J639)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2964,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2964 P_01776E IFRS - REINS CONTRACT LIAB PAA Eligibility - Test choice of measurement model - Premium Allocation Approach (PAA)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01776E PAA Eligibility - Test choice of measurement model - Premium Allocation Approach (PAA)"},"REINS CONTRACT LIAB","PAA Eligibility - Test choice of measurement model - Premium Allocation Approach (PAA)","P_01776E_IFRS_PAA_eligibility_test_model",null,null,"A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J640)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J640)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J640)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J640)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J640)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J640)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J640)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2978,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2978 P_01782E IFRS - REINS CONTRACT LIAB Test carrying value of assets and liabilities related to reinsurance contracts held measured applying the general model (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01782E Test carrying value of assets and liabilities related to reinsurance contracts held measured applying the general model (CAS 540)"},"REINS CONTRACT LIAB","Test carrying value of assets and liabilities related to reinsurance contracts held measured applying the general model (CAS 540)","P_01782E_IFRS_Test_CV_ReIns_held_GMM_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J641)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J641)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J641)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J641)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J641)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J641)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J641)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2981,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2981 P_01783E IFRS - REINS CONTRACT LIAB Test carrying value of assets and liabilities related to reinsurance contracts held measured applying the premium allocation approach (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01783E Test carrying value of assets and liabilities related to reinsurance contracts held measured applying the premium allocation approach (CAS 540)"},"REINS CONTRACT LIAB","Test carrying value of assets and liabilities related to reinsurance contracts held measured applying the premium allocation approach (CAS 540)","P_01783E_IFRS_Test_CV_ReIns_held_PAA_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J642)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J642)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J642)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J642)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J642)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J642)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J642)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2987,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2987 P_01785E IFRS - REINS CONTRACT LIAB Test fair value of reinsurance contracts held (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01785E Test fair value of reinsurance contracts held (CAS 540)"},"REINS CONTRACT LIAB","Test fair value of reinsurance contracts held (CAS 540)","P_01785E_IFRS_Test_FV_ReIns_held_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J643)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J643)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J643)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J643)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J643)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J643)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J643)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2992,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2992 P_01786E IFRS - REINS CONTRACT LIAB Test method - adjustment to asset for remaining coverage of reinsurance contracts held for losses from onerous underlying contracts - PAA"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01786E Test method - adjustment to asset for remaining coverage of reinsurance contracts held for losses from onerous underlying contracts - PAA"},"REINS CONTRACT LIAB","Test method - adjustment to asset for remaining coverage of reinsurance contracts held for losses from onerous underlying contracts - PAA","P_01786E_IFRS_Test_met_remain_cov_ReIns_held_PAA",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J644)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J644)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J644)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J644)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J644)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J644)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J644)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2996,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2996 P_01787E IFRS - REINS CONTRACT LIAB Test method - allocation of expenses included within fulfilment cash flows"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01787E Test method - allocation of expenses included within fulfilment cash flows"},"REINS CONTRACT LIAB","Test method - allocation of expenses included within fulfilment cash flows","P_01787E_IFRS_Test_method_all_exp_cf",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J645)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J645)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J645)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J645)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J645)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J645)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J645)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3005,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3005 P_01791E IFRS - REINS CONTRACT LIAB Test method - estimates of future cash flows"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01791E Test method - estimates of future cash flows"},"REINS CONTRACT LIAB","Test method - estimates of future cash flows","P_01791E_IFRS_Test_method_est_FCF",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J646)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J646)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J646)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J646)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J646)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J646)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J646)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3009,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3009 P_01792E IFRS - REINS CONTRACT LIAB Test method - PAA significant financing component"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01792E Test method - PAA significant financing component"},"REINS CONTRACT LIAB","Test method - PAA significant financing component","P_01792E_IFRS_Test_method_PAA_sig_fin_comp",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J647)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J647)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J647)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J647)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J647)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J647)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J647)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3019,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3019 P_01796E IFRS - REINS CONTRACT LIAB Test the classification, separation and combination of (re)insurance contracts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01796E Test the classification, separation and combination of (re)insurance contracts"},"REINS CONTRACT LIAB","Test the classification, separation and combination of (re)insurance contracts","P_01796E_IFRS_Test_classif_sep_comb_Ins_ReIns",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J648)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J648)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J648)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J648)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J648)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J648)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J648)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3023,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3023 P_01797E IFRS - REINS CONTRACT LIAB Test the derecognition and modification of (re)insurance contracts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01797E Test the derecognition and modification of (re)insurance contracts"},"REINS CONTRACT LIAB","Test the derecognition and modification of (re)insurance contracts","P_01797E_IFRS_Test_derecog_mod_Ins_ReIns",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J649)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J649)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J649)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J649)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J649)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J649)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J649)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3027,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3027 P_01798E IFRS - REINS CONTRACT LIAB Test the determination of the (re)insurance contract boundary"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01798E Test the determination of the (re)insurance contract boundary"},"REINS CONTRACT LIAB","Test the determination of the (re)insurance contract boundary","P_01798E_IFRS_Test_det_Ins_ReIns_boundary",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J650)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J650)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J650)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J650)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J650)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J650)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J650)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[3031,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"3031 P_01799E IFRS - REINS CONTRACT LIAB Test the recognition of (re)insurance contracts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01799E Test the recognition of (re)insurance contracts"},"REINS CONTRACT LIAB","Test the recognition of (re)insurance contracts","P_01799E_IFRS_Test_recog_Ins_ReIns",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J651)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J651)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J651)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J651)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J651)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J651)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J651)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2528,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2528 P_01016E IFRS - REVENUE Lead schedule - Revenue from contracts with customers (e.g., IFRS 15)—Revenue from contracts with customers"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Revenue from contracts with customers (e.g., IFRS 15)—Revenue from contracts with customers"},"REVENUE","Lead schedule - Revenue from contracts with customers (e.g., IFRS 15)—Revenue from contracts with customers","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J652)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J652)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J652)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J652)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J652)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J652)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J652)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2529,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2529 P_00324E IFRS - REVENUE Year-end rollforward testing - Revenue from contracts with customers (e.g., IFRS 15)—Revenue from contracts with customers"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Revenue from contracts with customers (e.g., IFRS 15)—Revenue from contracts with customers"},"REVENUE","Year-end rollforward testing - Revenue from contracts with customers (e.g., IFRS 15)—Revenue from contracts with customers","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J653)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J653)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J653)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J653)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J653)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J653)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J653)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2877,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2877 P_00988E IFRS - REVENUE Substantive Analytics - Contract assets (e.g., IFRS 15)—Contract assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Contract assets (e.g., IFRS 15)—Contract assets"},"REVENUE","Substantive Analytics - Contract assets (e.g., IFRS 15)—Contract assets","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J654)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J654)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J654)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J654)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J654)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J654)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J654)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2530,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2530 P_00988E IFRS - REVENUE Substantive Analytics - Revenue from contracts with customers (e.g., IFRS 15)—Revenue from contracts with customers"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Revenue from contracts with customers (e.g., IFRS 15)—Revenue from contracts with customers"},"REVENUE","Substantive Analytics - Revenue from contracts with customers (e.g., IFRS 15)—Revenue from contracts with customers","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J655)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J655)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J655)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J655)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J655)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J655)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J655)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2531,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2531 P_00988E IFRS - REVENUE Substantive Analytics - Warranty accrual—Warranty accrual"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Warranty accrual—Warranty accrual"},"REVENUE","Substantive Analytics - Warranty accrual—Warranty accrual","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J656)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J656)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J656)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J656)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J656)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J656)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J656)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2532,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2532 P_00326E IFRS - REVENUE Plan response - Segregation of duties risk - Revenue & Receivables—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Revenue & Receivables—Revenue & Receivables"},"REVENUE","Plan response - Segregation of duties risk - Revenue & Receivables—Revenue & Receivables","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J657)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J657)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J657)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J657)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J657)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J657)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J657)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2533,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2533 P_00327E IFRS - REVENUE Plan response - Unauthorized changes are made to master file data risk - Revenue & Receivables—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Revenue & Receivables—Revenue & Receivables"},"REVENUE","Plan response - Unauthorized changes are made to master file data risk - Revenue & Receivables—Revenue & Receivables","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J658)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J658)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J658)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J658)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J658)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J658)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J658)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2534,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2534 P_01600E IFRS - REVENUE Confirm accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01600E Confirm accounts receivable"},"REVENUE","Confirm accounts receivable","P_01600E_IFRS_Confirm_AR",null,null,"C, A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J659)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J659)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J659)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J659)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J659)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J659)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J659)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2535,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2535 P_01674E IFRS - REVENUE Confirm contract amounts (PWC Confirmations)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01674E Confirm contract amounts (PWC Confirmations)"},"REVENUE","Confirm contract amounts (PWC Confirmations)","P_01674E_IFRS_Confirm_Contract_Amts",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J660)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J660)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J660)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J660)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J660)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J660)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J660)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2536,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2536 P_01601E IFRS - REVENUE Confirm intercompany balances and transactions (PWC Confirmations)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01601E Confirm intercompany balances and transactions (PWC Confirmations)"},"REVENUE","Confirm intercompany balances and transactions (PWC Confirmations)","P_01601E_IFRS_Confirm_InterCo_BalTrans",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J661)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J661)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J661)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J661)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J661)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J661)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J661)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2878,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2878 P_01675E IFRS - REVENUE Confirm royalty activity"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01675E Confirm royalty activity"},"REVENUE","Confirm royalty activity","P_01675E_IFRS_Confirm_royalty",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J662)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J662)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J662)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J662)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J662)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J662)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J662)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2537,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2537 P_01676E IFRS - REVENUE Identify and test liabilities for unfulfilled sales commitments (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01676E Identify and test liabilities for unfulfilled sales commitments (ISA 540 (R))"},"REVENUE","Identify and test liabilities for unfulfilled sales commitments (ISA 540 (R))","P_01676E_IFRS_Liab_Unfulfill_Sales_Commit_CAS540",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J663)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J663)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J663)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J663)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J663)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J663)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J663)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2538,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2538 P_01658E IFRS - REVENUE Obtain movement schedule and test provision for recalled products (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01658E Obtain movement schedule and test provision for recalled products (ISA 540 (R))"},"REVENUE","Obtain movement schedule and test provision for recalled products (ISA 540 (R))","P_01658E_IFRS_Obtain_Mov_Sched_Test_Prov_Recall_CAS540",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J664)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J664)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J664)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J664)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J664)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J664)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J664)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2539,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2539 P_01659E IFRS - REVENUE Obtain movement schedule and test provision for warranty costs (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01659E Obtain movement schedule and test provision for warranty costs (ISA 540 (R))"},"REVENUE","Obtain movement schedule and test provision for warranty costs (ISA 540 (R))","P_01659E_IFRS_Mov_Sched_Test_Prov_Warr_Acc_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J665)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J665)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J665)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J665)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J665)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J665)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J665)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2540,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2540 P_01602E IFRS - REVENUE Obtain detailed listings and test intercompany accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01602E Obtain detailed listings and test intercompany accounts"},"REVENUE","Obtain detailed listings and test intercompany accounts","P_01602E_IFRS_List_InterCo",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J666)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J666)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J666)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J666)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J666)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J666)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J666)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2541,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2541 P_01603E IFRS - REVENUE Subsequent receipts testing"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01603E Subsequent receipts testing"},"REVENUE","Subsequent receipts testing","P_01603E_IFRS_Subsequent_Receipt_Test",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J667)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J667)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J667)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J667)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J667)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J667)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J667)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2542,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2542 P_00340E IFRS - REVENUE Subsequent receipts testing (CAAT)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00340E Subsequent receipts testing (CAAT)"},"REVENUE","Subsequent receipts testing (CAAT)","P_00340E_IFRS_Subsequent_Receipt_Test_CAAT",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J668)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J668)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J668)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J668)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J668)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J668)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J668)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2543,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2543 P_00342E IFRS - REVENUE Test accounts receivable reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00342E Test accounts receivable reconciliations"},"REVENUE","Test accounts receivable reconciliations","P_00342E_IFRS_Test_AR_Reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J669)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J669)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J669)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J669)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J669)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J669)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J669)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2544,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2544 P_00343E IFRS - REVENUE Test accounts receivable suspense accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00343E Test accounts receivable suspense accounts"},"REVENUE","Test accounts receivable suspense accounts","P_00343E_IFRS_Test_AR_Suspense_Account",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J670)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J670)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J670)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J670)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J670)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J670)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J670)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2545,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2545 P_01022E IFRS - REVENUE Test completeness of revenue transactions from sale of goods"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01022E Test completeness of revenue transactions from sale of goods"},"REVENUE","Test completeness of revenue transactions from sale of goods","P_01022E_IFRS_Completeness_SaleGds",null,null,"C, A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J671)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J671)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J671)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J671)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J671)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J671)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J671)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2879,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2879 P_01101E IFRS - REVENUE Test contract assets - Contract assets other than capitalized contract costs"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01101E Test contract assets - Contract assets other than capitalized contract costs"},"REVENUE","Test contract assets - Contract assets other than capitalized contract costs","P_01101E_IFRS_CA_Not_Capital_Contract_Costs",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J672)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J672)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J672)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J672)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J672)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J672)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J672)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2880,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2880 P_01621E IFRS - REVENUE Test contract assets - Carrying value of costs incurred to obtain and fulfill contracts and other deferred contract costs (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01621E Test contract assets - Carrying value of costs incurred to obtain and fulfill contracts and other deferred contract costs (ISA 540 (R))"},"REVENUE","Test contract assets - Carrying value of costs incurred to obtain and fulfill contracts and other deferred contract costs (ISA 540 (R))","P_01621E_IFRS_CA_Deferred_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J673)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J673)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J673)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J673)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J673)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J673)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J673)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2881,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2881 P_01666E IFRS - REVENUE Test contract liabilities - Variable consideration balances (e.g., discounts, rebates, right to return) (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01666E Test contract liabilities - Variable consideration balances (e.g., discounts, rebates, right to return) (ISA 540 (R))"},"REVENUE","Test contract liabilities - Variable consideration balances (e.g., discounts, rebates, right to return) (ISA 540 (R))","P_01666E_IFRS_CL_VariabConsBal_CAS540",null,null,"C, A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J674)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J674)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J674)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J674)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J674)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J674)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J674)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2547,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2547 P_00345E IFRS - REVENUE Test credit notes issued after period end"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00345E Test credit notes issued after period end"},"REVENUE","Test credit notes issued after period end","P_00345E_IFRS_Test_Credit_Notes_Issued_After_Period_End",null,null,"C, A, CO, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J675)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J675)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J675)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J675)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J675)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J675)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J675)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2882,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2882 P_01677E IFRS - REVENUE Test revenue transactions from royalties (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01677E Test revenue transactions from royalties (ISA 540 (R))"},"REVENUE","Test revenue transactions from royalties (ISA 540 (R))","P_01677E_IFRS_Test_royalties_CAS540",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J676)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J676)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J676)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J676)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J676)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J676)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J676)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2883,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2883 P_01607E IFRS - REVENUE Test revenue transactions (Steps 1 - 5) (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01607E Test revenue transactions (Steps 1 - 5) (ISA 540 (R))"},"REVENUE","Test revenue transactions (Steps 1 - 5) (ISA 540 (R))","P_01607E_IFRS_RevSteps1_5_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J677)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J677)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J677)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J677)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J677)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J677)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J677)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2148,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2148 P_01608E IFRS - REVENUE Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time (ISA 540 (R)) - [Revenue type]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01608E Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time (ISA 540 (R)) - [Revenue type]"},"REVENUE","Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time (ISA 540 (R)) - [Revenue type]","P_01608E_IFRS_Single_perf_ob__point_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J678)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J678)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J678)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J678)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J678)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J678)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J678)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2892,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2892 P_01609E IFRS - REVENUE Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time (ISA 540 (R)) - [Revenue type]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01609E Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time (ISA 540 (R)) - [Revenue type]"},"REVENUE","Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time (ISA 540 (R)) - [Revenue type]","P_01609E_IFRS_Single_perf_ob_over_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J679)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J679)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J679)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J679)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J679)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J679)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J679)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2555,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2555 P_00354E IFRS - REVENUE Test sales discounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00354E Test sales discounts"},"REVENUE","Test sales discounts","P_00354E_IFRS_Test_Sale_Discounts",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J680)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J680)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J680)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J680)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J680)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J680)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J680)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2556,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2556 P_00355E IFRS - REVENUE Test sales returns"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00355E Test sales returns"},"REVENUE","Test sales returns","P_00355E_IFRS_Test_Sales_Returns",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J681)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J681)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J681)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J681)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J681)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J681)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J681)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2557,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2557 P_01493E IFRS - REVENUE Test sales/accounts receivable cut-off - [Revenue Type]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01493E Test sales/accounts receivable cut-off - [Revenue Type]"},"REVENUE","Test sales/accounts receivable cut-off - [Revenue Type]","P_01493E_IFRS_Sales_AR_CutOff",null,null,"C, CO",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J682)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J682)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J682)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J682)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J682)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J682)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J682)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2884,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2884 P_01610E IFRS - REVENUE Test standalone selling price (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01610E Test standalone selling price (ISA 540 (R))"},"REVENUE","Test standalone selling price (ISA 540 (R))","P_01610E_IFRS_Sell_Price_CAS540",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J683)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J683)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J683)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J683)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J683)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J683)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J683)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2558,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2558 P_00334E IFRS - REVENUE Test translation of foreign currency - Accounts receivable—Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00334E Test translation of foreign currency - Accounts receivable—Accounts receivable"},"REVENUE","Test translation of foreign currency - Accounts receivable—Accounts receivable","P_00334E_IFRS_Test_Foreign_Currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J684)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J684)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J684)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J684)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J684)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J684)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J684)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2885,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2885 P_00413E IFRS - REVENUE Visit job sites"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00413E Visit job sites"},"REVENUE","Visit job sites","P_00413E_IFRS_Visit_Job_Sites_Construct",null,null,"C, A, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J685)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J685)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J685)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J685)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J685)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J685)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J685)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2564,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2564 P_00615E IFRS - REVENUE Verify presentation and disclosure - Intercompany accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00615E Verify presentation and disclosure - Intercompany accounts"},"REVENUE","Verify presentation and disclosure - Intercompany accounts","P_00615E_IFRS_Verify_PD_InterComp_Account",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J686)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J686)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J686)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J686)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J686)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J686)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J686)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2565,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2565 P_01504E IFRS - REVENUE Verify presentation and disclosure - Revenue from contracts with customers (e.g., IFRS 15)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01504E Verify presentation and disclosure - Revenue from contracts with customers (e.g., IFRS 15)"},"REVENUE","Verify presentation and disclosure - Revenue from contracts with customers (e.g., IFRS 15)","P_01504E_IFRS_Verify_PD_Revenue",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J687)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J687)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J687)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J687)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J687)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J687)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J687)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2149,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2149 P_01016E IFRS - LEASE INC Lead schedule - Lease income—Lease income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Lease income—Lease income"},"LEASE INC","Lead schedule - Lease income—Lease income","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J688)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J688)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J688)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J688)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J688)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J688)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J688)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2150,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2150 P_00324E IFRS - LEASE INC Year-end rollforward testing - Lease income—Lease income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Lease income—Lease income"},"LEASE INC","Year-end rollforward testing - Lease income—Lease income","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J689)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J689)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J689)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J689)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J689)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J689)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J689)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2151,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2151 P_00988E IFRS - LEASE INC Substantive Analytics - Lease income—Lease income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Lease income—Lease income"},"LEASE INC","Substantive Analytics - Lease income—Lease income","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J690)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J690)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J690)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J690)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J690)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J690)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J690)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2152,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2152 P_00326E IFRS - LEASE INC Plan response - Segregation of duties risk - Leases—Leases"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Leases—Leases"},"LEASE INC","Plan response - Segregation of duties risk - Leases—Leases","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J691)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J691)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J691)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J691)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J691)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J691)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J691)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2153,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2153 P_00327E IFRS - LEASE INC Plan response - Unauthorized changes are made to master file data risk - Leases—Leases"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Leases—Leases"},"LEASE INC","Plan response - Unauthorized changes are made to master file data risk - Leases—Leases","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J692)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J692)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J692)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J692)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J692)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J692)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J692)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2154,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2154 P_01624E IFRS - LEASE INC Test classification and initial recognition and measurement - Lessor accounting (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01624E Test classification and initial recognition and measurement - Lessor accounting (ISA 540 (R))"},"LEASE INC","Test classification and initial recognition and measurement - Lessor accounting (ISA 540 (R))","P_01624E_IFRS_Lessors_Test_Initial_Acctg_CAS540",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J693)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J693)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J693)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J693)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J693)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J693)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J693)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2155,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2155 P_01455E IFRS - LEASE INC Test lease income - Finance leases"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01455E Test lease income - Finance leases"},"LEASE INC","Test lease income - Finance leases","P_01455E_IFRS_LeaseInc_Finance",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J694)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J694)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J694)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J694)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J694)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J694)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J694)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2179,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2179 P_01456E IFRS - LEASE INC Test lease income - Operating leases"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01456E Test lease income - Operating leases"},"LEASE INC","Test lease income - Operating leases","P_01456E_IFRS_LeaseInc_Operating",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J695)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J695)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J695)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J695)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J695)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J695)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J695)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2271,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2271 P_01625E IFRS - LEASE INC Test subsequent measurement - Lessor accounting - Finance leases (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01625E Test subsequent measurement - Lessor accounting - Finance leases (ISA 540 (R))"},"LEASE INC","Test subsequent measurement - Lessor accounting - Finance leases (ISA 540 (R))","P_01625E_IFRS_Subs_Meas_Lessor_Fin_CAS540",null,null,"C, A, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J696)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J696)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J696)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J696)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J696)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J696)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J696)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2546,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2546 P_01459E IFRS - LEASE INC Verify presentation and disclosure - Lessor accounting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01459E Verify presentation and disclosure - Lessor accounting"},"LEASE INC","Verify presentation and disclosure - Lessor accounting","P_01459E_IFRS_Verify_PD_Lessor",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J697)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J697)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J697)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J697)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J697)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J697)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J697)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2566,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2566 P_01016E IFRS - COST OF SALES Lead schedule - Cost of sales—Cost of sales"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Cost of sales—Cost of sales"},"COST OF SALES","Lead schedule - Cost of sales—Cost of sales","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J698)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J698)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J698)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J698)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J698)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J698)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J698)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2567,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2567 P_00324E IFRS - COST OF SALES Year-end rollforward testing - Cost of sales—Cost of sales"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Cost of sales—Cost of sales"},"COST OF SALES","Year-end rollforward testing - Cost of sales—Cost of sales","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J699)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J699)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J699)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J699)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J699)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J699)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J699)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2568,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2568 P_00988E IFRS - COST OF SALES Substantive Analytics - Cost of sales—Cost of sales"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Cost of sales—Cost of sales"},"COST OF SALES","Substantive Analytics - Cost of sales—Cost of sales","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J700)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J700)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J700)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J700)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J700)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J700)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J700)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2569,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2569 P_00988E IFRS - COST OF SALES Substantive Analytics - Inventory—Inventory"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Inventory—Inventory"},"COST OF SALES","Substantive Analytics - Inventory—Inventory","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J701)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J701)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J701)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J701)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J701)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J701)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J701)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2570,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2570 P_00326E IFRS - COST OF SALES Plan response - Segregation of duties risk - Production & Inventory—Production & Inventory"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Production & Inventory—Production & Inventory"},"COST OF SALES","Plan response - Segregation of duties risk - Production & Inventory—Production & Inventory","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J702)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J702)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J702)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J702)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J702)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J702)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J702)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2571,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2571 P_00327E IFRS - COST OF SALES Plan response - Unauthorized changes are made to master file data risk - Production & Inventory—Production & Inventory"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Production & Inventory—Production & Inventory"},"COST OF SALES","Plan response - Unauthorized changes are made to master file data risk - Production & Inventory—Production & Inventory","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J703)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J703)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J703)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J703)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J703)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J703)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J703)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2573,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2573 P_01616E IFRS - COST OF SALES Confirm inventory in the custody of third parties, owned by the entity (PWC Confirmations)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01616E Confirm inventory in the custody of third parties, owned by the entity (PWC Confirmations)"},"COST OF SALES","Confirm inventory in the custody of third parties, owned by the entity (PWC Confirmations)","P_01616E_IFRS_Confirm_Inv_Cust3Pty",null,null,"C, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J704)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J704)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J704)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J704)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J704)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J704)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J704)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2574,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2574 P_00384E IFRS - COST OF SALES Execute and evaluate cycle count observations and inspection"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00384E Execute and evaluate cycle count observations and inspection"},"COST OF SALES","Execute and evaluate cycle count observations and inspection","P_00384E_IFRS_ExecEval_CycleCntObs_Inspect",null,null,"C, A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J705)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J705)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J705)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J705)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J705)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J705)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J705)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2575,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2575 P_00385E IFRS - COST OF SALES Execute and evaluate physical inventory observation"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00385E Execute and evaluate physical inventory observation"},"COST OF SALES","Execute and evaluate physical inventory observation","P_00385E_IFRS_ExecEval_PhysInvObs",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J706)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J706)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J706)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J706)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J706)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J706)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J706)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2886,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2886 P_01621E IFRS - COST OF SALES Test contract assets - Carrying value of costs incurred to obtain and fulfill contracts and other deferred contract costs (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01621E Test contract assets - Carrying value of costs incurred to obtain and fulfill contracts and other deferred contract costs (ISA 540 (R))"},"COST OF SALES","Test contract assets - Carrying value of costs incurred to obtain and fulfill contracts and other deferred contract costs (ISA 540 (R))","P_01621E_IFRS_CA_Deferred_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J707)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J707)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J707)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J707)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J707)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J707)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J707)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2576,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2576 P_01502E IFRS - COST OF SALES Test cost of sales and operating expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01502E Test cost of sales and operating expenses"},"COST OF SALES","Test cost of sales and operating expenses","P_01502E_IFRS_COS_Operating",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J708)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J708)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J708)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J708)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J708)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J708)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J708)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2577,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2577 P_00345E IFRS - COST OF SALES Test credit notes issued after period end"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00345E Test credit notes issued after period end"},"COST OF SALES","Test credit notes issued after period end","P_00345E_IFRS_Test_Credit_Notes_Issued_After_Period_End",null,null,"C, A, CO, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J709)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J709)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J709)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J709)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J709)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J709)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J709)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2578,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2578 P_00390E IFRS - COST OF SALES Test goods in transit"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00390E Test goods in transit"},"COST OF SALES","Test goods in transit","P_00390E_IFRS_Test_Goods_In_Transit",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J710)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J710)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J710)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J710)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J710)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J710)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J710)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2579,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2579 P_01503E IFRS - COST OF SALES Test inventory receipts cut-off"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01503E Test inventory receipts cut-off"},"COST OF SALES","Test inventory receipts cut-off","P_01503E_IFRS_InvRecs_CutOff",null,null,"C, CO",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J711)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J711)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J711)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J711)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J711)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J711)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J711)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2580,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2580 P_00392E IFRS - COST OF SALES Test inventory reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00392E Test inventory reconciliations"},"COST OF SALES","Test inventory reconciliations","P_00392E_IFRS_Test_InvRecs",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J712)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J712)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J712)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J712)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J712)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J712)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J712)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2581,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2581 P_00393E IFRS - COST OF SALES Test inventory suspense accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00393E Test inventory suspense accounts"},"COST OF SALES","Test inventory suspense accounts","P_00393E_IFRS_Test_InvSusp_Accts",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J713)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J713)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J713)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J713)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J713)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J713)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J713)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2582,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2582 P_01617E IFRS - COST OF SALES Test net realizable value of inventory (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01617E Test net realizable value of inventory (ISA 540 (R))"},"COST OF SALES","Test net realizable value of inventory (ISA 540 (R))","P_01617E_IFRS_NRV_Inv_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J714)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J714)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J714)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J714)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J714)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J714)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J714)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2887,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2887 P_01607E IFRS - COST OF SALES Test revenue transactions (Steps 1 - 5) (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01607E Test revenue transactions (Steps 1 - 5) (ISA 540 (R))"},"COST OF SALES","Test revenue transactions (Steps 1 - 5) (ISA 540 (R))","P_01607E_IFRS_RevSteps1_5_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J715)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J715)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J715)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J715)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J715)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J715)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J715)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2549,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2549 P_01608E IFRS - COST OF SALES Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time (ISA 540 (R)) - [Revenue type]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01608E Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time (ISA 540 (R)) - [Revenue type]"},"COST OF SALES","Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time (ISA 540 (R)) - [Revenue type]","P_01608E_IFRS_Single_perf_ob__point_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J716)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J716)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J716)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J716)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J716)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J716)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J716)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2893,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2893 P_01609E IFRS - COST OF SALES Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time (ISA 540 (R)) - [Revenue type]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01609E Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time (ISA 540 (R)) - [Revenue type]"},"COST OF SALES","Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time (ISA 540 (R)) - [Revenue type]","P_01609E_IFRS_Single_perf_ob_over_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J717)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J717)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J717)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J717)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J717)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J717)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J717)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2584,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2584 P_01493E IFRS - COST OF SALES Test sales/accounts receivable cut-off - [Revenue Type]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01493E Test sales/accounts receivable cut-off - [Revenue Type]"},"COST OF SALES","Test sales/accounts receivable cut-off - [Revenue Type]","P_01493E_IFRS_Sales_AR_CutOff",null,null,"C, CO",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J718)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J718)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J718)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J718)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J718)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J718)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J718)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2585,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2585 P_00333E IFRS - COST OF SALES Test supplier statement reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00333E Test supplier statement reconciliations"},"COST OF SALES","Test supplier statement reconciliations","P_00333E_IFRS_Test_Supplier_Stmt_Rec",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J719)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J719)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J719)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J719)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J719)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J719)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J719)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2586,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2586 P_01619E IFRS - COST OF SALES Test the cost of inventory - capitalized standard cost variances (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01619E Test the cost of inventory - capitalized standard cost variances (ISA 540 (R))"},"COST OF SALES","Test the cost of inventory - capitalized standard cost variances (ISA 540 (R))","P_01619E_IFRS_Test_CostInv_Cap_Std_Cost_Var_CAS540",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J720)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J720)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J720)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J720)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J720)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J720)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J720)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2587,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2587 P_01620E IFRS - COST OF SALES Test the cost of manufactured inventory - finished goods and work-in-progress (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01620E Test the cost of manufactured inventory - finished goods and work-in-progress (ISA 540 (R))"},"COST OF SALES","Test the cost of manufactured inventory - finished goods and work-in-progress (ISA 540 (R))","P_01620E_IFRS_Test_CostMfdInv_FinGds_WIP_CAS540",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J721)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J721)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J721)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J721)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J721)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J721)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J721)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2588,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2588 P_00893E IFRS - COST OF SALES Test the cost of manufactured inventory - raw materials"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00893E Test the cost of manufactured inventory - raw materials"},"COST OF SALES","Test the cost of manufactured inventory - raw materials","P_00893E_IFRS_Test_CostMfdInv_RawMtls",null,null,"A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J722)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J722)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J722)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J722)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J722)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J722)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J722)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2589,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2589 P_00894E IFRS - COST OF SALES Test the cost of resale inventory - goods for resale"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00894E Test the cost of resale inventory - goods for resale"},"COST OF SALES","Test the cost of resale inventory - goods for resale","P_00894E_IFRS_Test_CostResaleInv_GdsResale",null,null,"A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J723)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J723)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J723)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J723)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J723)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J723)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J723)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2590,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2590 P_00401E IFRS - COST OF SALES Test the reinstatement of writedowns"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00401E Test the reinstatement of writedowns"},"COST OF SALES","Test the reinstatement of writedowns","P_00401E_IFRS_Test_Reinstate_WD",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J724)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J724)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J724)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J724)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J724)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J724)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J724)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2591,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2591 P_00402E IFRS - COST OF SALES Trace test counts to/from detailed inventory listing"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00402E Trace test counts to/from detailed inventory listing"},"COST OF SALES","Trace test counts to/from detailed inventory listing","P_00402E_IFRS_Trace_Test_Counts_Detailed_Inv_List",null,null,"C, A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J725)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J725)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J725)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J725)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J725)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J725)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J725)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2594,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2594 P_00405E IFRS - COST OF SALES Verify inventory in the custody of third parties, owned by the entity"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00405E Verify inventory in the custody of third parties, owned by the entity"},"COST OF SALES","Verify inventory in the custody of third parties, owned by the entity","P_00405E_IFRS_Verify_Inv_Cust3Pty_EntOwned",null,null,"C, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J726)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J726)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J726)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J726)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J726)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J726)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J726)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2595,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2595 P_00659E IFRS - COST OF SALES Verify inventory in the entity's custody, owned by third parties"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00659E Verify inventory in the entity's custody, owned by third parties"},"COST OF SALES","Verify inventory in the entity's custody, owned by third parties","P_00659E_IFRS_Verify_Inv_EntCust_3PtyOwned",null,null,"R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J727)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J727)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J727)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J727)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J727)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J727)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J727)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2596,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2596 P_00641E IFRS - COST OF SALES Verify presentation and disclosure - Cost of sales"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00641E Verify presentation and disclosure - Cost of sales"},"COST OF SALES","Verify presentation and disclosure - Cost of sales","P_00641E_IFRS_Verify_PD_Cost_Sales",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J728)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J728)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J728)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J728)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J728)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J728)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J728)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2888,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2888 P_01504E IFRS - COST OF SALES Verify presentation and disclosure - Revenue from contracts with customers (e.g., IFRS 15)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01504E Verify presentation and disclosure - Revenue from contracts with customers (e.g., IFRS 15)"},"COST OF SALES","Verify presentation and disclosure - Revenue from contracts with customers (e.g., IFRS 15)","P_01504E_IFRS_Verify_PD_Revenue",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J729)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J729)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J729)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J729)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J729)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J729)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J729)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2597,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2597 P_01016E IFRS - OPS EXPENSE Lead schedule - Operating expenses—Operating expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Operating expenses—Operating expenses"},"OPS EXPENSE","Lead schedule - Operating expenses—Operating expenses","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J730)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J730)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J730)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J730)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J730)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J730)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J730)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2598,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2598 P_00324E IFRS - OPS EXPENSE Year-end rollforward testing - Operating expenses—Operating expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Operating expenses—Operating expenses"},"OPS EXPENSE","Year-end rollforward testing - Operating expenses—Operating expenses","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J731)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J731)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J731)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J731)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J731)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J731)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J731)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2599,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2599 P_00988E IFRS - OPS EXPENSE Substantive Analytics - Operating expenses—Operating expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Operating expenses—Operating expenses"},"OPS EXPENSE","Substantive Analytics - Operating expenses—Operating expenses","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J732)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J732)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J732)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J732)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J732)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J732)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J732)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2600,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2600 P_00326E IFRS - OPS EXPENSE Plan response - Segregation of duties risk - Purchasing & Payables—Purchasing & Payables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Purchasing & Payables—Purchasing & Payables"},"OPS EXPENSE","Plan response - Segregation of duties risk - Purchasing & Payables—Purchasing & Payables","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J733)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J733)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J733)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J733)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J733)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J733)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J733)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2601,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2601 P_00327E IFRS - OPS EXPENSE Plan response - Unauthorized changes are made to master file data risk - Purchasing & Payables—Purchasing & Payables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Purchasing & Payables—Purchasing & Payables"},"OPS EXPENSE","Plan response - Unauthorized changes are made to master file data risk - Purchasing & Payables—Purchasing & Payables","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J734)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J734)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J734)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J734)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J734)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J734)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J734)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2602,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2602 P_01652E IFRS - OPS EXPENSE Confirm accounts payable (PWC Confirmations)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01652E Confirm accounts payable (PWC Confirmations)"},"OPS EXPENSE","Confirm accounts payable (PWC Confirmations)","P_01652E_IFRS_Confirm_AP",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J735)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J735)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J735)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J735)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J735)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J735)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J735)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2603,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2603 P_01601E IFRS - OPS EXPENSE Confirm intercompany balances and transactions (PWC Confirmations)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01601E Confirm intercompany balances and transactions (PWC Confirmations)"},"OPS EXPENSE","Confirm intercompany balances and transactions (PWC Confirmations)","P_01601E_IFRS_Confirm_InterCo_BalTrans",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J736)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J736)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J736)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J736)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J736)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J736)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J736)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2604,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2604 P_01655E IFRS - OPS EXPENSE Obtain detailed listings and test accruals and other liabilities (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01655E Obtain detailed listings and test accruals and other liabilities (ISA 540 (R))"},"OPS EXPENSE","Obtain detailed listings and test accruals and other liabilities (ISA 540 (R))","P_01655E_IFRS_DetailList_Accr_OthLiab_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J737)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J737)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J737)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J737)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J737)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J737)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J737)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2605,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2605 P_01602E IFRS - OPS EXPENSE Obtain detailed listings and test intercompany accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01602E Obtain detailed listings and test intercompany accounts"},"OPS EXPENSE","Obtain detailed listings and test intercompany accounts","P_01602E_IFRS_List_InterCo",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J738)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J738)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J738)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J738)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J738)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J738)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J738)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2606,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2606 P_01656E IFRS - OPS EXPENSE Obtain movement schedule and test provisions (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01656E Obtain movement schedule and test provisions (ISA 540 (R))"},"OPS EXPENSE","Obtain movement schedule and test provisions (ISA 540 (R))","P_01656E_IFRS_Movement_Sched_Test_Prov_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J739)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J739)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J739)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J739)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J739)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J739)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J739)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2607,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2607 P_00441E IFRS - OPS EXPENSE Search for unrecorded liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00441E Search for unrecorded liabilities"},"OPS EXPENSE","Search for unrecorded liabilities","P_00441E_IFRS_Search_Unrecorded_Liabilities",null,null,"C, A, CO, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J740)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J740)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J740)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J740)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J740)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J740)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J740)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2608,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2608 P_00512E IFRS - OPS EXPENSE Search for unrecorded liabilities (CAAT)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00512E Search for unrecorded liabilities (CAAT)"},"OPS EXPENSE","Search for unrecorded liabilities (CAAT)","P_00512E_IFRS_Search_Unrecorded_Liabilities_CAAT",null,null,"C, A, CO, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J741)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J741)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J741)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J741)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J741)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J741)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J741)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2609,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2609 P_00415E IFRS - OPS EXPENSE Test accounts payable reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00415E Test accounts payable reconciliations"},"OPS EXPENSE","Test accounts payable reconciliations","P_00415E_IFRS_Test_AP_Reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J742)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J742)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J742)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J742)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J742)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J742)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J742)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2610,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2610 P_00416E IFRS - OPS EXPENSE Test accounts payable suspense accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00416E Test accounts payable suspense accounts"},"OPS EXPENSE","Test accounts payable suspense accounts","P_00416E_IFRS_Test_AP_Suspense_Accounts",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J743)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J743)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J743)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J743)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J743)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J743)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J743)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2611,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2611 P_00389E IFRS - OPS EXPENSE Test credit notes received after period end"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00389E Test credit notes received after period end"},"OPS EXPENSE","Test credit notes received after period end","P_00389E_IFRS_Credit_Notes_Received_After_Period_End",null,null,"C, A, CO, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J744)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J744)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J744)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J744)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J744)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J744)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J744)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2612,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2612 P_01502E IFRS - OPS EXPENSE Test cost of sales and operating expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01502E Test cost of sales and operating expenses"},"OPS EXPENSE","Test cost of sales and operating expenses","P_01502E_IFRS_COS_Operating",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J745)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J745)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J745)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J745)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J745)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J745)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J745)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2613,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2613 P_01618E IFRS - OPS EXPENSE Test supplier rebates, discounts or other incentives (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01618E Test supplier rebates, discounts or other incentives (ISA 540 (R))"},"OPS EXPENSE","Test supplier rebates, discounts or other incentives (ISA 540 (R))","P_01618E_IFRS_Test_supp_Rebate_Disc_Other_CAS540",null,null,"C, A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J746)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J746)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J746)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J746)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J746)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J746)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J746)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2614,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2614 P_00333E IFRS - OPS EXPENSE Test supplier statement reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00333E Test supplier statement reconciliations"},"OPS EXPENSE","Test supplier statement reconciliations","P_00333E_IFRS_Test_Supplier_Stmt_Rec",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J747)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J747)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J747)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J747)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J747)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J747)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J747)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2615,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2615 P_00334E IFRS - OPS EXPENSE Test translation of foreign currency - Accounts payable—Accounts payable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00334E Test translation of foreign currency - Accounts payable—Accounts payable"},"OPS EXPENSE","Test translation of foreign currency - Accounts payable—Accounts payable","P_00334E_IFRS_Test_Foreign_Currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J748)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J748)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J748)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J748)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J748)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J748)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J748)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2616,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2616 P_00615E IFRS - OPS EXPENSE Verify presentation and disclosure - Intercompany accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00615E Verify presentation and disclosure - Intercompany accounts"},"OPS EXPENSE","Verify presentation and disclosure - Intercompany accounts","P_00615E_IFRS_Verify_PD_InterComp_Account",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J749)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J749)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J749)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J749)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J749)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J749)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J749)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2617,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2617 P_00642E IFRS - OPS EXPENSE Verify presentation and disclosure - Operating expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00642E Verify presentation and disclosure - Operating expenses"},"OPS EXPENSE","Verify presentation and disclosure - Operating expenses","P_00642E_IFRS_Verify_PD_OpExp",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J750)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J750)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J750)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J750)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J750)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J750)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J750)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2618,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2618 P_01016E IFRS - BAD DEBT EXP Lead schedule - Bad debt expense—Bad debt expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Bad debt expense—Bad debt expense"},"BAD DEBT EXP","Lead schedule - Bad debt expense—Bad debt expense","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J751)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J751)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J751)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J751)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J751)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J751)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J751)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2619,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2619 P_00324E IFRS - BAD DEBT EXP Year-end rollforward testing - Accounts receivable—Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Accounts receivable—Accounts receivable"},"BAD DEBT EXP","Year-end rollforward testing - Accounts receivable—Accounts receivable","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J752)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J752)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J752)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J752)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J752)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J752)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J752)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2620,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2620 P_00326E IFRS - BAD DEBT EXP Plan response - Segregation of duties risk - Revenue & Receivables—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Revenue & Receivables—Revenue & Receivables"},"BAD DEBT EXP","Plan response - Segregation of duties risk - Revenue & Receivables—Revenue & Receivables","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J753)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J753)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J753)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J753)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J753)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J753)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J753)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2621,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2621 P_00327E IFRS - BAD DEBT EXP Plan response - Unauthorized changes are made to master file data risk - Revenue & Receivables—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Revenue & Receivables—Revenue & Receivables"},"BAD DEBT EXP","Plan response - Unauthorized changes are made to master file data risk - Revenue & Receivables—Revenue & Receivables","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J754)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J754)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J754)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J754)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J754)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J754)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J754)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2625,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2625 P_00342E IFRS - BAD DEBT EXP Test accounts receivable reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00342E Test accounts receivable reconciliations"},"BAD DEBT EXP","Test accounts receivable reconciliations","P_00342E_IFRS_Test_AR_Reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J755)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J755)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J755)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J755)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J755)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J755)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J755)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2889,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2889 P_01604E IFRS - BAD DEBT EXP Test loss allowance for ECL - Accounts receivable (Simplified approach) (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01604E Test loss allowance for ECL - Accounts receivable (Simplified approach) (ISA 540 (R))"},"BAD DEBT EXP","Test loss allowance for ECL - Accounts receivable (Simplified approach) (ISA 540 (R))","P_01604E_IFRS_Loss_allow_AR_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J756)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J756)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J756)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J756)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J756)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J756)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J756)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2627,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2627 P_00643E IFRS - BAD DEBT EXP Verify presentation and disclosure - Bad debt expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00643E Verify presentation and disclosure - Bad debt expense"},"BAD DEBT EXP","Verify presentation and disclosure - Bad debt expense","P_00643E_IFRS_Verify_PD_Bad_Debt_Exp",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J757)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J757)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J757)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J757)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J757)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J757)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J757)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2628,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2628 P_01016E IFRS - SALARIES/PAYROLL EXP Lead schedule - Salaries/payroll expense—Salaries/payroll expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Salaries/payroll expense—Salaries/payroll expense"},"SALARIES/PAYROLL EXP","Lead schedule - Salaries/payroll expense—Salaries/payroll expense","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J758)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J758)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J758)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J758)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J758)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J758)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J758)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2629,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2629 P_00324E IFRS - SALARIES/PAYROLL EXP Year-end rollforward testing - Salaries/payroll expense—Salaries/payroll expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Salaries/payroll expense—Salaries/payroll expense"},"SALARIES/PAYROLL EXP","Year-end rollforward testing - Salaries/payroll expense—Salaries/payroll expense","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J759)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J759)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J759)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J759)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J759)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J759)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J759)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2630,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2630 P_00988E IFRS - SALARIES/PAYROLL EXP Substantive Analytics - Salaries/payroll expense—Salaries/payroll expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Salaries/payroll expense—Salaries/payroll expense"},"SALARIES/PAYROLL EXP","Substantive Analytics - Salaries/payroll expense—Salaries/payroll expense","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J760)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J760)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J760)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J760)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J760)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J760)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J760)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2631,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2631 P_00326E IFRS - SALARIES/PAYROLL EXP Plan response - Segregation of duties risk - Payroll—Payroll"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Payroll—Payroll"},"SALARIES/PAYROLL EXP","Plan response - Segregation of duties risk - Payroll—Payroll","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J761)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J761)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J761)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J761)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J761)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J761)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J761)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2632,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2632 P_00327E IFRS - SALARIES/PAYROLL EXP Plan response - Unauthorized changes are made to master file data risk - Payroll—Payroll"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Payroll—Payroll"},"SALARIES/PAYROLL EXP","Plan response - Unauthorized changes are made to master file data risk - Payroll—Payroll","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J762)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J762)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J762)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J762)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J762)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J762)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J762)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2633,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2633 P_01448E IFRS - SALARIES/PAYROLL EXP Examine pension and post-employment benefit plan items recognized in total comprehensive income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01448E Examine pension and post-employment benefit plan items recognized in total comprehensive income"},"SALARIES/PAYROLL EXP","Examine pension and post-employment benefit plan items recognized in total comprehensive income","P_01448E_IFRS_Exam_Pens_PostEmp_BenPlan_Items_TCI",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J763)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J763)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J763)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J763)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J763)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J763)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J763)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2634,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2634 P_01661E IFRS - SALARIES/PAYROLL EXP Test liabilities for termination benefits (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01661E Test liabilities for termination benefits (ISA 540 (R))"},"SALARIES/PAYROLL EXP","Test liabilities for termination benefits (ISA 540 (R))","P_01661E_IFRS_DetailAnal_TestLiab_TermBens_CAS540",null,null,"A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J764)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J764)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J764)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J764)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J764)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J764)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J764)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2635,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2635 P_01655E IFRS - SALARIES/PAYROLL EXP Obtain detailed listings and test accruals and other liabilities (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01655E Obtain detailed listings and test accruals and other liabilities (ISA 540 (R))"},"SALARIES/PAYROLL EXP","Obtain detailed listings and test accruals and other liabilities (ISA 540 (R))","P_01655E_IFRS_DetailList_Accr_OthLiab_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J765)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J765)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J765)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J765)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J765)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J765)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J765)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2636,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2636 P_00562E IFRS - SALARIES/PAYROLL EXP Obtain movement schedule - Pension and post-employment benefit plans"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00562E Obtain movement schedule - Pension and post-employment benefit plans"},"SALARIES/PAYROLL EXP","Obtain movement schedule - Pension and post-employment benefit plans","P_00562E_IFRS_Movement_Sched_PensPostEmpBenPlan",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J766)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J766)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J766)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J766)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J766)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J766)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J766)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2637,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2637 P_01627E IFRS - SALARIES/PAYROLL EXP Obtain movement schedule and test provisions associated with exit or disposal activities (including restructurings) (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01627E Obtain movement schedule and test provisions associated with exit or disposal activities (including restructurings) (ISA 540 (R))"},"SALARIES/PAYROLL EXP","Obtain movement schedule and test provisions associated with exit or disposal activities (including restructurings) (ISA 540 (R))","P_01627E_IFRS_Mvmt_Sched_Prov_Exit_Disp_Act_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J767)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J767)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J767)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J767)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J767)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J767)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J767)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2638,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2638 P_00563E IFRS - SALARIES/PAYROLL EXP Test accounting for multi-employer plans"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00563E Test accounting for multi-employer plans"},"SALARIES/PAYROLL EXP","Test accounting for multi-employer plans","P_00563E_IFRS_Test_Acctg_MultiEmp_Plans",null,null,"A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J768)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J768)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J768)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J768)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J768)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J768)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J768)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2639,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2639 P_01662E IFRS - SALARIES/PAYROLL EXP Test liabilities for expected costs from profit-sharing and bonus plans (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01662E Test liabilities for expected costs from profit-sharing and bonus plans (ISA 540 (R))"},"SALARIES/PAYROLL EXP","Test liabilities for expected costs from profit-sharing and bonus plans (ISA 540 (R))","P_01662E_IFRS_Test_LiabExpCosts_PrftShareBonPlans_CAS540",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J769)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J769)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J769)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J769)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J769)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J769)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J769)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2640,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2640 P_01663E IFRS - SALARIES/PAYROLL EXP Test liabilities for expected costs for accumulating short-term paid absences (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01663E Test liabilities for expected costs for accumulating short-term paid absences (ISA 540 (R))"},"SALARIES/PAYROLL EXP","Test liabilities for expected costs for accumulating short-term paid absences (ISA 540 (R))","P_01663E_IFRS_Test_Liab_ST_Paid_Abs_CAS540",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J770)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J770)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J770)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J770)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J770)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J770)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J770)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2641,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2641 P_01512E IFRS - SALARIES/PAYROLL EXP Test payroll costs"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01512E Test payroll costs"},"SALARIES/PAYROLL EXP","Test payroll costs","P_01512E_IFRS_Test_Payroll_Cost",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J771)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J771)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J771)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J771)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J771)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J771)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J771)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2642,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2642 P_00526E IFRS - SALARIES/PAYROLL EXP Test payroll reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00526E Test payroll reconciliations"},"SALARIES/PAYROLL EXP","Test payroll reconciliations","P_00526E_IFRS_Test_Payroll_Rec",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J772)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J772)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J772)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J772)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J772)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J772)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J772)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2643,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2643 P_01620E IFRS - SALARIES/PAYROLL EXP Test the cost of manufactured inventory - finished goods and work-in-progress (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01620E Test the cost of manufactured inventory - finished goods and work-in-progress (ISA 540 (R))"},"SALARIES/PAYROLL EXP","Test the cost of manufactured inventory - finished goods and work-in-progress (ISA 540 (R))","P_01620E_IFRS_Test_CostMfdInv_FinGds_WIP_CAS540",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J773)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J773)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J773)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J773)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J773)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J773)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J773)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2644,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2644 P_00638E IFRS - SALARIES/PAYROLL EXP Verify presentation and disclosure - Pension, postretirement and other benefits"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00638E Verify presentation and disclosure - Pension, postretirement and other benefits"},"SALARIES/PAYROLL EXP","Verify presentation and disclosure - Pension, postretirement and other benefits","P_00638E_IFRS_Verify_PD_Pens_PostRetire_OtherBen",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J774)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J774)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J774)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J774)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J774)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J774)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J774)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2645,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2645 P_00634E IFRS - SALARIES/PAYROLL EXP Verify presentation and disclosure - Salaries/payroll expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00634E Verify presentation and disclosure - Salaries/payroll expense"},"SALARIES/PAYROLL EXP","Verify presentation and disclosure - Salaries/payroll expense","P_00634E_IFRS_Verify_PD_SalPayExp",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J775)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J775)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J775)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J775)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J775)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J775)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J775)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2646,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2646 P_01016E IFRS - SHARE-BASED COMP EXP Lead schedule - Share-based compensation expense—Share-based compensation expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Share-based compensation expense—Share-based compensation expense"},"SHARE-BASED COMP EXP","Lead schedule - Share-based compensation expense—Share-based compensation expense","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J776)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J776)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J776)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J776)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J776)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J776)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J776)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2647,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2647 P_00324E IFRS - SHARE-BASED COMP EXP Year-end rollforward testing - Share-based compensation expense—Share-based compensation expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Share-based compensation expense—Share-based compensation expense"},"SHARE-BASED COMP EXP","Year-end rollforward testing - Share-based compensation expense—Share-based compensation expense","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J777)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J777)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J777)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J777)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J777)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J777)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J777)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2648,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2648 P_00988E IFRS - SHARE-BASED COMP EXP Substantive Analytics - Share-based compensation expense—Share-based compensation expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Share-based compensation expense—Share-based compensation expense"},"SHARE-BASED COMP EXP","Substantive Analytics - Share-based compensation expense—Share-based compensation expense","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J778)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J778)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J778)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J778)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J778)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J778)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J778)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2649,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2649 P_00326E IFRS - SHARE-BASED COMP EXP Plan response - Segregation of duties risk - Share-based compensation—Share-based compensation"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Share-based compensation—Share-based compensation"},"SHARE-BASED COMP EXP","Plan response - Segregation of duties risk - Share-based compensation—Share-based compensation","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J779)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J779)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J779)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J779)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J779)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J779)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J779)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2650,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2650 P_00327E IFRS - SHARE-BASED COMP EXP Plan response - Unauthorized changes are made to master file data risk - Share-based compensation—Share-based compensation"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Share-based compensation—Share-based compensation"},"SHARE-BASED COMP EXP","Plan response - Unauthorized changes are made to master file data risk - Share-based compensation—Share-based compensation","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J780)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J780)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J780)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J780)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J780)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J780)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J780)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2651,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2651 P_00581E IFRS - SHARE-BASED COMP EXP Obtain movement schedule - Share-based compensation plans"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00581E Obtain movement schedule - Share-based compensation plans"},"SHARE-BASED COMP EXP","Obtain movement schedule - Share-based compensation plans","P_00581E_IFRS_Mvmt_Sched_ShareBased_CompPlan",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J781)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J781)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J781)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J781)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J781)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J781)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J781)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2652,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2652 P_00572E IFRS - SHARE-BASED COMP EXP Test cancellations and settlements of equity-settled share-based payment plans"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00572E Test cancellations and settlements of equity-settled share-based payment plans"},"SHARE-BASED COMP EXP","Test cancellations and settlements of equity-settled share-based payment plans","P_00572E_IFRS_Test_CancelSettle_ShareBased_PymtPlan",null,null,"C, A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J782)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J782)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J782)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J782)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J782)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J782)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J782)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2653,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2653 P_00868E IFRS - SHARE-BASED COMP EXP Test forfeiture or expiration of share options or other equity instruments"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00868E Test forfeiture or expiration of share options or other equity instruments"},"SHARE-BASED COMP EXP","Test forfeiture or expiration of share options or other equity instruments","P_00868E_IFRS_Test_ForfeitExpire_ShOpts_OthEq",null,null,"C, A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J783)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J783)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J783)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J783)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J783)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J783)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J783)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2654,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2654 P_01100E IFRS - SHARE-BASED COMP EXP Test grant modifications"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01100E Test grant modifications"},"SHARE-BASED COMP EXP","Test grant modifications","P_01100E_IFRS_Grant_Mods",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J784)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J784)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J784)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J784)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J784)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J784)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J784)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2655,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2655 P_01687E IFRS - SHARE-BASED COMP EXP Test share-based compensation expense (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01687E Test share-based compensation expense (ISA 540 (R))"},"SHARE-BASED COMP EXP","Test share-based compensation expense (ISA 540 (R))","P_01687E_IFRS_Test_ShareBased_CompExp_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J785)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J785)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J785)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J785)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J785)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J785)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J785)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2656,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2656 P_01684E IFRS - SHARE-BASED COMP EXP Test fair value of awards measured using the fair value of goods acquired or services received (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01684E Test fair value of awards measured using the fair value of goods acquired or services received (ISA 540 (R))"},"SHARE-BASED COMP EXP","Test fair value of awards measured using the fair value of goods acquired or services received (ISA 540 (R))","P_01684E_IFRS_Test_FV_Awards_Meas_Gds_Serv_CAS540",null,null,"C, A, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J786)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J786)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J786)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J786)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J786)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J786)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J786)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2658,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2658 P_00886E IFRS - SHARE-BASED COMP EXP Test recognition of compensation cost (equity-settled grants)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00886E Test recognition of compensation cost (equity-settled grants)"},"SHARE-BASED COMP EXP","Test recognition of compensation cost (equity-settled grants)","P_00886E_IFRS_Test_Recog_CompCost_EqSettle_Grts",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J787)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J787)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J787)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J787)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J787)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J787)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J787)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2659,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2659 P_01657E IFRS - SHARE-BASED COMP EXP Test remeasurement of liability (cash-settled grants)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01657E Test remeasurement of liability (cash-settled grants)"},"SHARE-BASED COMP EXP","Test remeasurement of liability (cash-settled grants)","P_01657E_IFRS_Test_Remeasure_Liab_CashSettled_Grts_CAS540",null,null,"C, A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J788)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J788)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J788)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J788)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J788)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J788)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J788)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2660,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2660 P_00896E IFRS - SHARE-BASED COMP EXP Test share-based awards"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00896E Test share-based awards"},"SHARE-BASED COMP EXP","Test share-based awards","P_00896E_IFRS_Test_Share_Based_Awards",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J789)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J789)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J789)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J789)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J789)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J789)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J789)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2661,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2661 P_00586E IFRS - SHARE-BASED COMP EXP Test share-based exercises"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00586E Test share-based exercises"},"SHARE-BASED COMP EXP","Test share-based exercises","P_00586E_IFRS_Test_Share_Based_Exercises",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J790)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J790)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J790)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J790)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J790)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J790)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J790)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2662,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2662 P_00897E IFRS - SHARE-BASED COMP EXP Test share-based payment transactions among group entities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00897E Test share-based payment transactions among group entities"},"SHARE-BASED COMP EXP","Test share-based payment transactions among group entities","P_00897E_IFRS_Test_ShareBasedPymt_Trans_GrpEnt",null,null,"A, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J791)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J791)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J791)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J791)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J791)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J791)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J791)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2665,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2665 P_00639E IFRS - SHARE-BASED COMP EXP Verify presentation and disclosure - Share-based compensation expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00639E Verify presentation and disclosure - Share-based compensation expense"},"SHARE-BASED COMP EXP","Verify presentation and disclosure - Share-based compensation expense","P_00639E_IFRS_Verify_PD_ShareBased_CompExp",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J792)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J792)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J792)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J792)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J792)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J792)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J792)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2666,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2666 P_01016E IFRS - DEPR EXP Lead schedule - Depreciation expense—Depreciation expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Depreciation expense—Depreciation expense"},"DEPR EXP","Lead schedule - Depreciation expense—Depreciation expense","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J793)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J793)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J793)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J793)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J793)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J793)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J793)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2667,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2667 P_00324E IFRS - DEPR EXP Year-end rollforward testing - Depreciation expense—Depreciation expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Depreciation expense—Depreciation expense"},"DEPR EXP","Year-end rollforward testing - Depreciation expense—Depreciation expense","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J794)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J794)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J794)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J794)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J794)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J794)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J794)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2668,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2668 P_01639E IFRS - DEPR EXP Substantive Analytics - Depreciation expense (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01639E Substantive Analytics - Depreciation expense (ISA 540 (R))"},"DEPR EXP","Substantive Analytics - Depreciation expense (ISA 540 (R))","P_01639E_Subst_analytics_Dep_Exp_CAS540",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J795)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J795)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J795)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J795)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J795)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J795)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J795)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2669,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2669 P_00988E IFRS - DEPR EXP Substantive Analytics - Property, plant and equipment—Property, plant & equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Property, plant and equipment—Property, plant & equipment"},"DEPR EXP","Substantive Analytics - Property, plant and equipment—Property, plant & equipment","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J796)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J796)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J796)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J796)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J796)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J796)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J796)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2670,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2670 P_00326E IFRS - DEPR EXP Plan response - Segregation of duties risk - Property, plant & equipment—Property, plant & equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Property, plant & equipment—Property, plant & equipment"},"DEPR EXP","Plan response - Segregation of duties risk - Property, plant & equipment—Property, plant & equipment","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J797)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J797)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J797)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J797)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J797)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J797)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J797)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2671,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2671 P_00327E IFRS - DEPR EXP Plan response - Unauthorized changes are made to master file data risk - Property, plant & equipment—Property, plant & equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Property, plant & equipment—Property, plant & equipment"},"DEPR EXP","Plan response - Unauthorized changes are made to master file data risk - Property, plant & equipment—Property, plant & equipment","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J798)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J798)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J798)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J798)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J798)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J798)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J798)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2672,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2672 P_01427E IFRS - DEPR EXP Obtain movement schedule and detailed listings - Investment properties"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01427E Obtain movement schedule and detailed listings - Investment properties"},"DEPR EXP","Obtain movement schedule and detailed listings - Investment properties","P_01427E_IFRS_Movement_InvestProp",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J799)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J799)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J799)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J799)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J799)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J799)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J799)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2673,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2673 P_01421E IFRS - DEPR EXP Obtain movement schedule and detailed listings - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01421E Obtain movement schedule and detailed listings - Property, plant and equipment"},"DEPR EXP","Obtain movement schedule and detailed listings - Property, plant and equipment","P_01421E_IFRS_Movement_DetailList_PPE",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J800)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J800)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J800)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J800)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J800)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J800)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J800)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2675,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2675 P_01630E IFRS - DEPR EXP Test depreciation expense - Property, plant and equipment (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01630E Test depreciation expense - Property, plant and equipment (ISA 540 (R))"},"DEPR EXP","Test depreciation expense - Property, plant and equipment (ISA 540 (R))","P_01630E_IFRS_Test_Dep_Exp_PPE_CAS540",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J801)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J801)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J801)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J801)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J801)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J801)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J801)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2676,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2676 P_01640E IFRS - DEPR EXP Test depreciation expense (cost model) - Investment properties (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01640E Test depreciation expense (cost model) - Investment properties (ISA 540 (R))"},"DEPR EXP","Test depreciation expense (cost model) - Investment properties (ISA 540 (R))","P_01640E_IFRS_DepExp_CostMod_InvProp_CAS540",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J802)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J802)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J802)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J802)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J802)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J802)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J802)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2679,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2679 P_00823E IFRS - DEPR EXP Verify presentation and disclosure - Depreciation expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00823E Verify presentation and disclosure - Depreciation expense"},"DEPR EXP","Verify presentation and disclosure - Depreciation expense","P_00823E_IFRS_Verify_PD_DepExp",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J803)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J803)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J803)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J803)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J803)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J803)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J803)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2680,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2680 P_01016E IFRS - AMORT EXP Lead schedule - Amortization expense—Amortization expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Amortization expense—Amortization expense"},"AMORT EXP","Lead schedule - Amortization expense—Amortization expense","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J804)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J804)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J804)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J804)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J804)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J804)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J804)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2681,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2681 P_00324E IFRS - AMORT EXP Year-end rollforward testing - Amortization expense—Amortization expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Amortization expense—Amortization expense"},"AMORT EXP","Year-end rollforward testing - Amortization expense—Amortization expense","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J805)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J805)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J805)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J805)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J805)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J805)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J805)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2682,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2682 P_01643E IFRS - AMORT EXP Substantive Analytics - Amortization expense (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01643E Substantive Analytics - Amortization expense (ISA 540 (R))"},"AMORT EXP","Substantive Analytics - Amortization expense (ISA 540 (R))","P_01643E_Subst_analyt_Amort_Exp_Int_CAS540",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J806)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J806)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J806)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J806)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J806)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J806)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J806)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2683,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2683 P_00988E IFRS - AMORT EXP Substantive Analytics - Intangible assets subject to amortization—Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Intangible assets subject to amortization—Intangible assets subject to amortization"},"AMORT EXP","Substantive Analytics - Intangible assets subject to amortization—Intangible assets subject to amortization","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J807)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J807)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J807)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J807)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J807)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J807)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J807)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2684,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2684 P_00326E IFRS - AMORT EXP Plan response - Segregation of duties risk - Intangible Assets & Goodwill—Intangible Assets & Goodwill"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Intangible Assets & Goodwill—Intangible Assets & Goodwill"},"AMORT EXP","Plan response - Segregation of duties risk - Intangible Assets & Goodwill—Intangible Assets & Goodwill","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J808)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J808)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J808)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J808)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J808)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J808)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J808)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2685,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2685 P_00327E IFRS - AMORT EXP Plan response - Unauthorized changes are made to master file data risk - Intangible Assets & Goodwill—Intangible Assets & Goodwill"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Intangible Assets & Goodwill—Intangible Assets & Goodwill"},"AMORT EXP","Plan response - Unauthorized changes are made to master file data risk - Intangible Assets & Goodwill—Intangible Assets & Goodwill","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J809)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J809)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J809)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J809)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J809)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J809)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J809)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2686,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2686 P_01436E IFRS - AMORT EXP Obtain movement schedule and detailed listings - Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01436E Obtain movement schedule and detailed listings - Intangible assets subject to amortization"},"AMORT EXP","Obtain movement schedule and detailed listings - Intangible assets subject to amortization","P_01436E_IFRS_Movement_IntangiblesAmort",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J810)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J810)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J810)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J810)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J810)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J810)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J810)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2687,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2687 P_01646E IFRS - AMORT EXP Test amortization expense (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01646E Test amortization expense (ISA 540 (R))"},"AMORT EXP","Test amortization expense (ISA 540 (R))","P_01646E_IFRS_Test_AmortExp_Intang_Amort_CAS540",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J811)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J811)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J811)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J811)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J811)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J811)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J811)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2690,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2690 P_00806E IFRS - AMORT EXP Verify presentation and disclosure - Amortization expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00806E Verify presentation and disclosure - Amortization expense"},"AMORT EXP","Verify presentation and disclosure - Amortization expense","P_00806E_IFRS_Verify_PD_AmortExp",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J812)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J812)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J812)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J812)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J812)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J812)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J812)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2691,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2691 P_01016E IFRS - GAIN/LOSS DISCNT OPS Lead schedule - Gain/loss from discontinued operations—Gain/loss from discontinued operations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Gain/loss from discontinued operations—Gain/loss from discontinued operations"},"GAIN/LOSS DISCNT OPS","Lead schedule - Gain/loss from discontinued operations—Gain/loss from discontinued operations","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J813)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J813)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J813)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J813)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J813)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J813)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J813)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2692,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2692 P_00324E IFRS - GAIN/LOSS DISCNT OPS Year-end rollforward testing - Gain/loss from discontinued operations—Gain/loss from discontinued operations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Gain/loss from discontinued operations—Gain/loss from discontinued operations"},"GAIN/LOSS DISCNT OPS","Year-end rollforward testing - Gain/loss from discontinued operations—Gain/loss from discontinued operations","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J814)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J814)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J814)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J814)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J814)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J814)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J814)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2693,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2693 P_00326E IFRS - GAIN/LOSS DISCNT OPS Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting"},"GAIN/LOSS DISCNT OPS","Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J815)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J815)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J815)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J815)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J815)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J815)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J815)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2694,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2694 P_00327E IFRS - GAIN/LOSS DISCNT OPS Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting"},"GAIN/LOSS DISCNT OPS","Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J816)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J816)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J816)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J816)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J816)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J816)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J816)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2695,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2695 P_01432E IFRS - GAIN/LOSS DISCNT OPS Obtain movement schedule - Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01432E Obtain movement schedule - Investments in subsidiaries and affiliates"},"GAIN/LOSS DISCNT OPS","Obtain movement schedule - Investments in subsidiaries and affiliates","P_01432E_IFRS_Movement_Sched_Subs_Affiliates",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J817)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J817)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J817)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J817)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J817)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J817)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J817)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2696,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2696 P_00469E IFRS - GAIN/LOSS DISCNT OPS Test disposals or partial disposals of investments in subsidiaries or affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00469E Test disposals or partial disposals of investments in subsidiaries or affiliates"},"GAIN/LOSS DISCNT OPS","Test disposals or partial disposals of investments in subsidiaries or affiliates","P_00469E_IFRS_Test_Dispos_Subs_Affiliates",null,null,"A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J818)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J818)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J818)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J818)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J818)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J818)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J818)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2697,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2697 P_00589E IFRS - GAIN/LOSS DISCNT OPS Test gain or loss reported in discontinued operations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00589E Test gain or loss reported in discontinued operations"},"GAIN/LOSS DISCNT OPS","Test gain or loss reported in discontinued operations","P_00589E_IFRS_Test_GL_DC_Ops",null,null,"C, A, CO, E/O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J819)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J819)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J819)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J819)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J819)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J819)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J819)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2698,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2698 P_00590E IFRS - GAIN/LOSS DISCNT OPS Test gain/loss recognized on reductions in interests held in subsidiaries, associates and joint ventures"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00590E Test gain/loss recognized on reductions in interests held in subsidiaries, associates and joint ventures"},"GAIN/LOSS DISCNT OPS","Test gain/loss recognized on reductions in interests held in subsidiaries, associates and joint ventures","P_00590E_IFRS_Test_GL_Reduc_Int_SubsAssocJV",null,null,"A, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J820)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J820)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J820)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J820)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J820)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J820)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J820)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2699,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2699 P_00646E IFRS - GAIN/LOSS DISCNT OPS Verify presentation and disclosure - Gain/loss from discontinued operations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00646E Verify presentation and disclosure - Gain/loss from discontinued operations"},"GAIN/LOSS DISCNT OPS","Verify presentation and disclosure - Gain/loss from discontinued operations","P_00646E_IFRS_Verify_PD_GL_DC_Ops",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J821)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J821)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J821)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J821)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J821)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J821)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J821)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2700,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2700 P_01016E IFRS - INCOME/LOSS EQTY INVSTMT Lead schedule - Income or loss from equity investments—Income or loss from equity investments"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Income or loss from equity investments—Income or loss from equity investments"},"INCOME/LOSS EQTY INVSTMT","Lead schedule - Income or loss from equity investments—Income or loss from equity investments","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J822)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J822)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J822)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J822)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J822)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J822)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J822)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2701,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2701 P_00324E IFRS - INCOME/LOSS EQTY INVSTMT Year-end rollforward testing - Income or loss from equity investments—Income or loss from equity investments"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Income or loss from equity investments—Income or loss from equity investments"},"INCOME/LOSS EQTY INVSTMT","Year-end rollforward testing - Income or loss from equity investments—Income or loss from equity investments","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J823)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J823)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J823)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J823)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J823)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J823)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J823)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2702,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2702 P_00326E IFRS - INCOME/LOSS EQTY INVSTMT Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting"},"INCOME/LOSS EQTY INVSTMT","Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J824)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J824)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J824)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J824)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J824)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J824)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J824)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2703,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2703 P_00327E IFRS - INCOME/LOSS EQTY INVSTMT Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting"},"INCOME/LOSS EQTY INVSTMT","Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J825)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J825)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J825)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J825)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J825)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J825)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J825)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2704,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2704 P_01431E IFRS - INCOME/LOSS EQTY INVSTMT Examine the accounting for associates and joint arrangements"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01431E Examine the accounting for associates and joint arrangements"},"INCOME/LOSS EQTY INVSTMT","Examine the accounting for associates and joint arrangements","P_01431E_IFRS_Assoc_JtArrange",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J826)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J826)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J826)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J826)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J826)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J826)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J826)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2705,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2705 P_01432E IFRS - INCOME/LOSS EQTY INVSTMT Obtain movement schedule - Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01432E Obtain movement schedule - Investments in subsidiaries and affiliates"},"INCOME/LOSS EQTY INVSTMT","Obtain movement schedule - Investments in subsidiaries and affiliates","P_01432E_IFRS_Movement_Sched_Subs_Affiliates",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J827)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J827)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J827)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J827)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J827)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J827)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J827)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2706,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2706 P_00334E IFRS - INCOME/LOSS EQTY INVSTMT Test translation of foreign currency - Investments in subsidiaries and affiliates—Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00334E Test translation of foreign currency - Investments in subsidiaries and affiliates—Investments in subsidiaries and affiliates"},"INCOME/LOSS EQTY INVSTMT","Test translation of foreign currency - Investments in subsidiaries and affiliates—Investments in subsidiaries and affiliates","P_00334E_IFRS_Test_Foreign_Currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J828)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J828)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J828)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J828)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J828)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J828)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J828)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2708,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2708 P_00859E IFRS - INCOME/LOSS EQTY INVSTMT Verify presentation and disclosure - Income or loss from equity investments"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00859E Verify presentation and disclosure - Income or loss from equity investments"},"INCOME/LOSS EQTY INVSTMT","Verify presentation and disclosure - Income or loss from equity investments","P_00859E_IFRS_Verify_PD_IncLoss_EqInvest",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J829)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J829)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J829)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J829)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J829)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J829)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J829)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2709,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2709 P_01016E IFRS - INC TAX EXP Lead schedule - Income tax expense—Income tax expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Income tax expense—Income tax expense"},"INC TAX EXP","Lead schedule - Income tax expense—Income tax expense","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J830)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J830)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J830)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J830)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J830)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J830)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J830)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2710,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2710 P_00324E IFRS - INC TAX EXP Year-end rollforward testing - Income tax expense—Income tax expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Income tax expense—Income tax expense"},"INC TAX EXP","Year-end rollforward testing - Income tax expense—Income tax expense","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J831)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J831)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J831)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J831)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J831)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J831)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J831)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2711,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2711 P_00988E IFRS - INC TAX EXP Substantive Analytics - Income taxes—Income taxes"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Income taxes—Income taxes"},"INC TAX EXP","Substantive Analytics - Income taxes—Income taxes","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J832)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J832)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J832)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J832)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J832)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J832)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J832)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2712,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2712 P_00326E IFRS - INC TAX EXP Plan response - Segregation of duties risk - Taxes—Taxes"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Taxes—Taxes"},"INC TAX EXP","Plan response - Segregation of duties risk - Taxes—Taxes","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J833)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J833)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J833)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J833)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J833)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J833)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J833)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2713,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2713 P_00327E IFRS - INC TAX EXP Plan response - Unauthorized changes are made to master file data risk - Taxes—Taxes"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Taxes—Taxes"},"INC TAX EXP","Plan response - Unauthorized changes are made to master file data risk - Taxes—Taxes","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J834)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J834)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J834)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J834)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J834)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J834)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J834)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2714,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2714 P_01664E IFRS - INC TAX EXP Assess impact of uncertain tax treatments on current and deferred taxes (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01664E Assess impact of uncertain tax treatments on current and deferred taxes (ISA 540 (R))"},"INC TAX EXP","Assess impact of uncertain tax treatments on current and deferred taxes (ISA 540 (R))","P_01664E_IFRS_Assess_UncertnTaxTreat_DefTaxes_CAS540",null,null,"C, A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J835)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J835)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J835)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J835)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J835)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J835)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J835)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2715,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2715 P_00528E IFRS - INC TAX EXP Assess impact of pending and completed tax authority examinations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00528E Assess impact of pending and completed tax authority examinations"},"INC TAX EXP","Assess impact of pending and completed tax authority examinations","P_00528E_IFRS_Assess_Impact_PendComplTaxExam",null,null,"C, A, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J836)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J836)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J836)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J836)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J836)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J836)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J836)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2716,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2716 P_01665E IFRS - INC TAX EXP Assess recognition of deferred tax assets (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01665E Assess recognition of deferred tax assets (ISA 540 (R))"},"INC TAX EXP","Assess recognition of deferred tax assets (ISA 540 (R))","P_01665E_IFRS_Assess_Recog_DefTaxAssets_CAS540",null,null,"E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J837)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J837)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J837)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J837)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J837)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J837)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J837)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2717,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2717 P_00530E IFRS - INC TAX EXP Final tax clearance"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00530E Final tax clearance"},"INC TAX EXP","Final tax clearance","P_00530E_IFRS_Final_Tax_Clearance",null,null,"A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J838)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J838)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J838)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J838)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J838)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J838)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J838)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2718,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2718 P_00531E IFRS - INC TAX EXP Obtain movement schedule - Income taxes"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00531E Obtain movement schedule - Income taxes"},"INC TAX EXP","Obtain movement schedule - Income taxes","P_00531E_IFRS_Movement_Sched_Income_Tax",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J839)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J839)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J839)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J839)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J839)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J839)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J839)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2719,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2719 P_00532E IFRS - INC TAX EXP Separate company (subsidiary) tax allocation considerations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00532E Separate company (subsidiary) tax allocation considerations"},"INC TAX EXP","Separate company (subsidiary) tax allocation considerations","P_00532E_IFRS_Separate_CoSub_Tax_Allocation",null,null,"C, A, E/O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J840)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J840)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J840)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J840)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J840)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J840)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J840)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2720,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2720 P_01442E IFRS - INC TAX EXP Test current income tax balances"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01442E Test current income tax balances"},"INC TAX EXP","Test current income tax balances","P_01442E_IFRS_Test_Curr_IncTax_Bal",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J841)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J841)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J841)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J841)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J841)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J841)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J841)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2721,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2721 P_01443E IFRS - INC TAX EXP Test deferred income tax balances"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01443E Test deferred income tax balances"},"INC TAX EXP","Test deferred income tax balances","P_01443E_IFRS_Test_DefIncTax_Bal",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J842)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J842)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J842)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J842)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J842)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J842)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J842)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2722,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2722 P_00535E IFRS - INC TAX EXP Test effective tax rate reconciliation"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00535E Test effective tax rate reconciliation"},"INC TAX EXP","Test effective tax rate reconciliation","P_00535E_IFRS_Test_EffTaxRate_Rec",null,null,"C, A, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J843)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J843)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J843)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J843)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J843)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J843)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J843)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2723,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2723 P_00536E IFRS - INC TAX EXP Test income tax impacts of intercompany transactions"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00536E Test income tax impacts of intercompany transactions"},"INC TAX EXP","Test income tax impacts of intercompany transactions","P_00536E_IFRS_Test_IncTaxImpact_IntercoTrans",null,null,"C, A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J844)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J844)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J844)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J844)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J844)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J844)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J844)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2724,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2724 P_00537E IFRS - INC TAX EXP Verify the appropriate presentation of current and deferred tax balances"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00537E Verify the appropriate presentation of current and deferred tax balances"},"INC TAX EXP","Verify the appropriate presentation of current and deferred tax balances","P_00537E_IFRS_Verify_AppPres_Curr_Defd_TaxBal",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J845)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J845)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J845)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J845)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J845)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J845)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J845)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2725,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2725 P_00648E IFRS - INC TAX EXP Verify presentation and disclosure - Income tax expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00648E Verify presentation and disclosure - Income tax expense"},"INC TAX EXP","Verify presentation and disclosure - Income tax expense","P_00648E_IFRS_Verify_PD_IncTaxExp",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J846)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J846)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J846)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J846)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J846)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J846)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J846)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2726,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2726 P_01016E IFRS - INTEREST EXP Lead schedule - Interest expense—Interest expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Interest expense—Interest expense"},"INTEREST EXP","Lead schedule - Interest expense—Interest expense","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J847)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J847)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J847)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J847)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J847)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J847)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J847)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2727,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2727 P_00324E IFRS - INTEREST EXP Year-end rollforward testing - Interest expense—Interest expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Interest expense—Interest expense"},"INTEREST EXP","Year-end rollforward testing - Interest expense—Interest expense","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J848)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J848)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J848)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J848)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J848)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J848)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J848)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2728,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2728 P_00988E IFRS - INTEREST EXP Substantive Analytics - Interest expense—Interest expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Interest expense—Interest expense"},"INTEREST EXP","Substantive Analytics - Interest expense—Interest expense","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J849)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J849)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J849)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J849)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J849)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J849)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J849)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2729,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2729 P_00988E IFRS - INTEREST EXP Substantive Analytics - Notes payable and long-term debt—Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Notes payable and long-term debt—Notes payable and long-term debt"},"INTEREST EXP","Substantive Analytics - Notes payable and long-term debt—Notes payable and long-term debt","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J850)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J850)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J850)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J850)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J850)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J850)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J850)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2730,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2730 P_00326E IFRS - INTEREST EXP Plan response - Segregation of duties risk - Financing—Financing"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Financing—Financing"},"INTEREST EXP","Plan response - Segregation of duties risk - Financing—Financing","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J851)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J851)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J851)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J851)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J851)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J851)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J851)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2731,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2731 P_00327E IFRS - INTEREST EXP Plan response - Unauthorized changes are made to master file data risk - Financing—Financing"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Financing—Financing"},"INTEREST EXP","Plan response - Unauthorized changes are made to master file data risk - Financing—Financing","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J852)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J852)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J852)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J852)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J852)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J852)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J852)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2732,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2732 P_01448E IFRS - INTEREST EXP Examine pension and post-employment benefit plan items recognized in total comprehensive income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01448E Examine pension and post-employment benefit plan items recognized in total comprehensive income"},"INTEREST EXP","Examine pension and post-employment benefit plan items recognized in total comprehensive income","P_01448E_IFRS_Exam_Pens_PostEmp_BenPlan_Items_TCI",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J853)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J853)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J853)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J853)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J853)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J853)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J853)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2734,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2734 P_01088E IFRS - INTEREST EXP Obtain movement schedule - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01088E Obtain movement schedule - Notes payable and long-term debt"},"INTEREST EXP","Obtain movement schedule - Notes payable and long-term debt","P_01088E_IFRS_Movement_NP_LTD",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J854)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J854)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J854)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J854)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J854)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J854)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J854)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2735,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2735 P_00562E IFRS - INTEREST EXP Obtain movement schedule - Pension and post-employment benefit plans"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00562E Obtain movement schedule - Pension and post-employment benefit plans"},"INTEREST EXP","Obtain movement schedule - Pension and post-employment benefit plans","P_00562E_IFRS_Movement_Sched_PensPostEmpBenPlan",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J855)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J855)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J855)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J855)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J855)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J855)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J855)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2736,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2736 P_00563E IFRS - INTEREST EXP Test accounting for multi-employer plans"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00563E Test accounting for multi-employer plans"},"INTEREST EXP","Test accounting for multi-employer plans","P_00563E_IFRS_Test_Acctg_MultiEmp_Plans",null,null,"A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J856)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J856)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J856)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J856)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J856)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J856)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J856)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2737,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2737 P_01638E IFRS - INTEREST EXP Test borrowing costs capitalized (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01638E Test borrowing costs capitalized (ISA 540 (R))"},"INTEREST EXP","Test borrowing costs capitalized (ISA 540 (R))","P_01638E_IFRS_Test_Borrow_Costs_Cap_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J857)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J857)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J857)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J857)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J857)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J857)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J857)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2738,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2738 P_01667E IFRS - INTEREST EXP Test fair value of liability component of compound instruments components (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01667E Test fair value of liability component of compound instruments components (ISA 540 (R))"},"INTEREST EXP","Test fair value of liability component of compound instruments components (ISA 540 (R))","P_01667E_IFRS_FV_Liab_Compd_Inst_CAS540",null,null,"A, E/O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J858)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J858)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J858)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J858)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J858)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J858)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J858)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2739,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2739 P_00544E IFRS - INTEREST EXP Test convertible instruments"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00544E Test convertible instruments"},"INTEREST EXP","Test convertible instruments","P_00544E_IFRS_Convertible_Instruments",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J859)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J859)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J859)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J859)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J859)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J859)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J859)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2740,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2740 P_01091E IFRS - INTEREST EXP Test financial liabilities modified during the period"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01091E Test financial liabilities modified during the period"},"INTEREST EXP","Test financial liabilities modified during the period","P_01091E_IFRS_FinLiab_Modified",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J860)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J860)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J860)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J860)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J860)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J860)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J860)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2741,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2741 P_01163E IFRS - INTEREST EXP Test initial recognition and measurement - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01163E Test initial recognition and measurement - Notes payable and long-term debt"},"INTEREST EXP","Test initial recognition and measurement - Notes payable and long-term debt","P_01163E_IFRS_Test_InitRecog_Meas_NP_LTD",null,null,"A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J861)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J861)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J861)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J861)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J861)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J861)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J861)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2742,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2742 P_01444E IFRS - INTEREST EXP Test interest expense and other finance costs"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01444E Test interest expense and other finance costs"},"INTEREST EXP","Test interest expense and other finance costs","P_01444E_IFRS_IntExp_OthFinCost",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J862)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J862)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J862)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J862)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J862)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J862)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J862)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2743,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2743 P_00334E IFRS - INTEREST EXP Test translation of foreign currency - Notes payable and long-term debt—Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00334E Test translation of foreign currency - Notes payable and long-term debt—Notes payable and long-term debt"},"INTEREST EXP","Test translation of foreign currency - Notes payable and long-term debt—Notes payable and long-term debt","P_00334E_IFRS_Test_Foreign_Currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J863)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J863)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J863)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J863)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J863)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J863)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J863)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2744,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2744 P_01164E IFRS - INTEREST EXP Verify the appropriateness of derecognition - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01164E Verify the appropriateness of derecognition - Notes payable and long-term debt"},"INTEREST EXP","Verify the appropriateness of derecognition - Notes payable and long-term debt","P_01164E_IFRS_Verify_Derecog_NP_LTD",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J864)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J864)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J864)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J864)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J864)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J864)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J864)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2745,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2745 P_00555E IFRS - INTEREST EXP Vouch additions and payments - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00555E Vouch additions and payments - Notes payable and long-term debt"},"INTEREST EXP","Vouch additions and payments - Notes payable and long-term debt","P_00555E_IFRS_Vouch_AddPymts_NP_LTD",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J865)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J865)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J865)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J865)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J865)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J865)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J865)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2746,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2746 P_01450E IFRS - INTEREST EXP Verify presentation and disclosure - Interest expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01450E Verify presentation and disclosure - Interest expense"},"INTEREST EXP","Verify presentation and disclosure - Interest expense","P_01450E_IFRS_Verify_PD_Interest_Exp",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J866)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J866)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J866)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J866)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J866)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J866)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J866)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2747,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2747 P_00638E IFRS - INTEREST EXP Verify presentation and disclosure - Pension, postretirement and other benefits"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00638E Verify presentation and disclosure - Pension, postretirement and other benefits"},"INTEREST EXP","Verify presentation and disclosure - Pension, postretirement and other benefits","P_00638E_IFRS_Verify_PD_Pens_PostRetire_OtherBen",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J867)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J867)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J867)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J867)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J867)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J867)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J867)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2899,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2899 P_01615E IFRS - INTEREST EXP Test impact of interest rate benchmark reform - [FSLI or type of instrument etc.]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01615E Test impact of interest rate benchmark reform - [FSLI or type of instrument etc.]"},"INTEREST EXP","Test impact of interest rate benchmark reform - [FSLI or type of instrument etc.]","P_01615E_IFRS_Impact_interest_rate_bench_ref",null,null,"C, A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J868)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J868)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J868)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J868)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J868)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J868)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J868)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2748,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2748 P_01016E IFRS - INVSTMT INCOME Lead schedule - Investment income—Investment income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Investment income—Investment income"},"INVSTMT INCOME","Lead schedule - Investment income—Investment income","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J869)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J869)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J869)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J869)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J869)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J869)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J869)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2749,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2749 P_00324E IFRS - INVSTMT INCOME Year-end rollforward testing - Investment income—Investment income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Investment income—Investment income"},"INVSTMT INCOME","Year-end rollforward testing - Investment income—Investment income","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J870)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J870)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J870)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J870)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J870)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J870)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J870)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2750,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2750 P_00988E IFRS - INVSTMT INCOME Substantive Analytics - Investment income—Investment income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Investment income—Investment income"},"INVSTMT INCOME","Substantive Analytics - Investment income—Investment income","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J871)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J871)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J871)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J871)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J871)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J871)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J871)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2751,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2751 P_00326E IFRS - INVSTMT INCOME Plan response - Segregation of duties risk - Treasury—Treasury"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Treasury—Treasury"},"INVSTMT INCOME","Plan response - Segregation of duties risk - Treasury—Treasury","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J872)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J872)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J872)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J872)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J872)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J872)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J872)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2752,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2752 P_00327E IFRS - INVSTMT INCOME Plan response - Unauthorized changes are made to master file data risk - Treasury—Treasury"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Treasury—Treasury"},"INVSTMT INCOME","Plan response - Unauthorized changes are made to master file data risk - Treasury—Treasury","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J873)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J873)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J873)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J873)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J873)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J873)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J873)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2753,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2753 P_01641E IFRS - INVSTMT INCOME Confirm investments in debt and equity securities (PWC Confirmations)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01641E Confirm investments in debt and equity securities (PWC Confirmations)"},"INVSTMT INCOME","Confirm investments in debt and equity securities (PWC Confirmations)","P_01641E_IFRS_Confirm_Inv_Debt_Equity_Securities",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J874)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J874)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J874)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J874)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J874)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J874)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J874)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2754,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2754 P_00473E IFRS - INVSTMT INCOME Consider financial condition of custodians"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00473E Consider financial condition of custodians"},"INVSTMT INCOME","Consider financial condition of custodians","P_00473E_IFRS_Consider_FinCond_Custodians",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J875)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J875)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J875)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J875)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J875)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J875)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J875)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2755,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2755 P_00791E IFRS - INVSTMT INCOME Identify special purpose entities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00791E Identify special purpose entities"},"INVSTMT INCOME","Identify special purpose entities","P_00791E_IFRS_Identify_SE",null,null,"C, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J876)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J876)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J876)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J876)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J876)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J876)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J876)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2756,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2756 P_01070E IFRS - INVSTMT INCOME Obtain movement schedule - Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01070E Obtain movement schedule - Investments in debt and equity securities"},"INVSTMT INCOME","Obtain movement schedule - Investments in debt and equity securities","P_01070E_IFRS_Movement_Inv_Debt_Equity",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J877)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J877)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J877)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J877)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J877)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J877)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J877)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2757,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2757 P_00476E IFRS - INVSTMT INCOME Physically inspect securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00476E Physically inspect securities"},"INVSTMT INCOME","Physically inspect securities","P_00476E_IFRS_Inspect_Securities",null,null,"C, A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J878)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J878)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J878)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J878)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J878)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J878)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J878)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2758,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2758 P_00331E IFRS - INVSTMT INCOME Test bank reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00331E Test bank reconciliations"},"INVSTMT INCOME","Test bank reconciliations","P_00331E_IFRS_Test_Bank_Reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J879)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J879)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J879)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J879)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J879)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J879)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J879)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2759,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2759 P_01071E IFRS - INVSTMT INCOME Evaluate classification - Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01071E Evaluate classification - Investments in debt and equity securities"},"INVSTMT INCOME","Evaluate classification - Investments in debt and equity securities","P_01071E_IFRS_Classification_Inv_DE",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J880)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J880)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J880)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J880)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J880)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J880)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J880)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2760,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2760 P_00478E IFRS - INVSTMT INCOME Test purchase or sales commitments"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00478E Test purchase or sales commitments"},"INVSTMT INCOME","Test purchase or sales commitments","P_00478E_IFRS_Test_Purch_Sales_Commit",null,null,"C, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J881)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J881)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J881)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J881)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J881)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J881)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J881)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2761,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2761 P_01605E IFRS - INVSTMT INCOME Test loss allowance for ECL - Use of general 3 stage model - Investments in debt and equity securities (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01605E Test loss allowance for ECL - Use of general 3 stage model - Investments in debt and equity securities (ISA 540 (R))"},"INVSTMT INCOME","Test loss allowance for ECL - Use of general 3 stage model - Investments in debt and equity securities (ISA 540 (R))","P_01605E_IFRS_Loss_allow_3Stage_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J882)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J882)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J882)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J882)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J882)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J882)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J882)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2762,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2762 P_00480E IFRS - INVSTMT INCOME Test investment and interest income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00480E Test investment and interest income"},"INVSTMT INCOME","Test investment and interest income","P_00480E_IFRS_Test_InvestInt_Income",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J883)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J883)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J883)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J883)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J883)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J883)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J883)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2763,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2763 P_01073E IFRS - INVSTMT INCOME Test sales of investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01073E Test sales of investments in debt and equity securities"},"INVSTMT INCOME","Test sales of investments in debt and equity securities","P_01073E_IFRS_Sales_Invest_DE",null,null,"A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J884)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J884)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J884)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J884)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J884)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J884)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J884)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2764,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2764 P_01434E IFRS - INVSTMT INCOME Test purchases (initial measurement) of investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01434E Test purchases (initial measurement) of investments in debt and equity securities"},"INVSTMT INCOME","Test purchases (initial measurement) of investments in debt and equity securities","P_01434E_IFRS_Purch_InitMeas_DE",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J885)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J885)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J885)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J885)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J885)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J885)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J885)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2766,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2766 P_01076E IFRS - INVSTMT INCOME Test subsequent measurement at amortized cost - Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01076E Test subsequent measurement at amortized cost - Investments in debt and equity securities"},"INVSTMT INCOME","Test subsequent measurement at amortized cost - Investments in debt and equity securities","P_01076E_IFRS_SubMeas_AmortCost_InvDE",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J886)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J886)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J886)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J886)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J886)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J886)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J886)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2768,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2768 P_01642E IFRS - INVSTMT INCOME Test subsequent measurement at fair value - Investments in debt and equity securities (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01642E Test subsequent measurement at fair value - Investments in debt and equity securities (ISA 540 (R))"},"INVSTMT INCOME","Test subsequent measurement at fair value - Investments in debt and equity securities (ISA 540 (R))","P_01642E_IFRS_SubMeas_FV_InvDE_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J887)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J887)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J887)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J887)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J887)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J887)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J887)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2769,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2769 P_00334E IFRS - INVSTMT INCOME Test translation of foreign currency - Investments in debt and equity securities—Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00334E Test translation of foreign currency - Investments in debt and equity securities—Investments in debt and equity securities"},"INVSTMT INCOME","Test translation of foreign currency - Investments in debt and equity securities—Investments in debt and equity securities","P_00334E_IFRS_Test_Foreign_Currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J888)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J888)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J888)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J888)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J888)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J888)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J888)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2771,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2771 P_01161E IFRS - INVSTMT INCOME Verify the appropriateness of derecognition - Derivatives"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01161E Verify the appropriateness of derecognition - Derivatives"},"INVSTMT INCOME","Verify the appropriateness of derecognition - Derivatives","P_01161E_IFRS_Verify_AppDerecog_Deriv",null,null,"A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J889)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J889)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J889)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J889)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J889)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J889)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J889)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2772,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2772 P_01079E IFRS - INVSTMT INCOME Verify the appropriateness of derecognition - Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01079E Verify the appropriateness of derecognition - Investments in debt and equity securities"},"INVSTMT INCOME","Verify the appropriateness of derecognition - Investments in debt and equity securities","P_01079E_IFRS_Derecog_InvDE",null,null,"A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J890)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J890)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J890)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J890)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J890)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J890)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J890)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2773,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2773 P_00650E IFRS - INVSTMT INCOME Verify presentation and disclosure - Investment income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00650E Verify presentation and disclosure - Investment income"},"INVSTMT INCOME","Verify presentation and disclosure - Investment income","P_00650E_IFRS_Verify_PD_InvestInc",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J891)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J891)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J891)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J891)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J891)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J891)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J891)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2900,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2900 P_01615E IFRS - INVSTMT INCOME Test impact of interest rate benchmark reform - [FSLI or type of instrument etc.]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01615E Test impact of interest rate benchmark reform - [FSLI or type of instrument etc.]"},"INVSTMT INCOME","Test impact of interest rate benchmark reform - [FSLI or type of instrument etc.]","P_01615E_IFRS_Impact_interest_rate_bench_ref",null,null,"C, A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J892)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J892)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J892)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J892)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J892)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J892)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J892)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2774,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2774 P_01016E IFRS - NON-OPERATING INC/EXP Lead schedule - Non-operating income/expense—Non-operating income/expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Non-operating income/expense—Non-operating income/expense"},"NON-OPERATING INC/EXP","Lead schedule - Non-operating income/expense—Non-operating income/expense","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J893)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J893)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J893)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J893)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J893)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J893)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J893)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2775,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2775 P_00324E IFRS - NON-OPERATING INC/EXP Year-end rollforward testing - Non-operating income/expense—Non-operating income/expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Non-operating income/expense—Non-operating income/expense"},"NON-OPERATING INC/EXP","Year-end rollforward testing - Non-operating income/expense—Non-operating income/expense","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J894)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J894)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J894)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J894)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J894)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J894)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J894)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2776,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2776 P_00988E IFRS - NON-OPERATING INC/EXP Substantive Analytics - Non-operating income/expense—Non-operating income/expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Non-operating income/expense—Non-operating income/expense"},"NON-OPERATING INC/EXP","Substantive Analytics - Non-operating income/expense—Non-operating income/expense","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J895)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J895)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J895)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J895)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J895)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J895)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J895)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2777,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2777 P_00326E IFRS - NON-OPERATING INC/EXP Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting"},"NON-OPERATING INC/EXP","Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J896)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J896)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J896)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J896)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J896)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J896)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J896)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2778,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2778 P_00327E IFRS - NON-OPERATING INC/EXP Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting"},"NON-OPERATING INC/EXP","Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J897)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J897)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J897)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J897)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J897)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J897)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J897)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2779,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2779 P_00591E IFRS - NON-OPERATING INC/EXP Test non-operating income and expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00591E Test non-operating income and expenses"},"NON-OPERATING INC/EXP","Test non-operating income and expenses","P_00591E_IFRS_Test_NonOp_IncExp",null,null,"C, A, CO, E/O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J898)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J898)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J898)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J898)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J898)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J898)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J898)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2780,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2780 P_00651E IFRS - NON-OPERATING INC/EXP Verify presentation and disclosure - Non-operating income/expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00651E Verify presentation and disclosure - Non-operating income/expense"},"NON-OPERATING INC/EXP","Verify presentation and disclosure - Non-operating income/expense","P_00651E_IFRS_Verify_PD_NonOp_IncExp",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J899)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J899)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J899)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J899)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J899)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J899)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J899)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2781,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2781 P_01016E IFRS - OTHER OPS INC/EXP Lead schedule - Other operating income/expense—Other operating income/expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule - Other operating income/expense—Other operating income/expense"},"OTHER OPS INC/EXP","Lead schedule - Other operating income/expense—Other operating income/expense","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J900)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J900)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J900)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J900)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J900)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J900)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J900)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2782,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2782 P_00324E IFRS - OTHER OPS INC/EXP Year-end rollforward testing - Other operating income/expense—Other operating income/expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing - Other operating income/expense—Other operating income/expense"},"OTHER OPS INC/EXP","Year-end rollforward testing - Other operating income/expense—Other operating income/expense","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J901)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J901)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J901)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J901)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J901)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J901)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J901)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2783,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2783 P_00988E IFRS - OTHER OPS INC/EXP Substantive Analytics - Other operating income/expense—Other operating income/expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics - Other operating income/expense—Other operating income/expense"},"OTHER OPS INC/EXP","Substantive Analytics - Other operating income/expense—Other operating income/expense","P_00988E_Subst_analytics",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J902)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J902)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J902)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J902)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J902)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J902)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J902)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2784,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2784 P_00326E IFRS - OTHER OPS INC/EXP Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting"},"OTHER OPS INC/EXP","Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J903)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J903)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J903)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J903)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J903)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J903)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J903)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2785,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2785 P_00327E IFRS - OTHER OPS INC/EXP Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting"},"OTHER OPS INC/EXP","Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J904)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J904)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J904)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J904)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J904)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J904)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J904)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2786,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2786 P_01602E IFRS - OTHER OPS INC/EXP Obtain detailed listings and test intercompany accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01602E Obtain detailed listings and test intercompany accounts"},"OTHER OPS INC/EXP","Obtain detailed listings and test intercompany accounts","P_01602E_IFRS_List_InterCo",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J905)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J905)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J905)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J905)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J905)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J905)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J905)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2787,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2787 P_01627E IFRS - OTHER OPS INC/EXP Obtain movement schedule and test provisions associated with exit or disposal activities (including restructurings) (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01627E Obtain movement schedule and test provisions associated with exit or disposal activities (including restructurings) (ISA 540 (R))"},"OTHER OPS INC/EXP","Obtain movement schedule and test provisions associated with exit or disposal activities (including restructurings) (ISA 540 (R))","P_01627E_IFRS_Mvmt_Sched_Prov_Exit_Disp_Act_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J906)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J906)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J906)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J906)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J906)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J906)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J906)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2788,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2788 P_00506E IFRS - OTHER OPS INC/EXP Test disposals - Indefinite-lived intangible assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00506E Test disposals - Indefinite-lived intangible assets"},"OTHER OPS INC/EXP","Test disposals - Indefinite-lived intangible assets","P_00506E_IFRS_Test_Dispos_IndefIntang",null,null,"A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J907)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J907)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J907)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J907)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J907)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J907)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J907)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2789,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2789 P_01647E IFRS - OTHER OPS INC/EXP Test disposals - Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01647E Test disposals - Intangible assets subject to amortization"},"OTHER OPS INC/EXP","Test disposals - Intangible assets subject to amortization","P_01647E_IFRS_Test_Dispos_IntangAmort",null,null,"A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J908)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J908)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J908)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J908)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J908)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J908)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J908)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2790,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2790 P_01651E IFRS - OTHER OPS INC/EXP Test recoverable amount - Goodwill and indefinite-lived intangible assets (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01651E Test recoverable amount - Goodwill and indefinite-lived intangible assets (ISA 540 (R))"},"OTHER OPS INC/EXP","Test recoverable amount - Goodwill and indefinite-lived intangible assets (ISA 540 (R))","P_01651E_IFRS_Rec_Amount_GW_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J909)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J909)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J909)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J909)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J909)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J909)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J909)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2791,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2791 P_01648E IFRS - OTHER OPS INC/EXP Test recoverable amount - Intangible assets subject to amortization (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01648E Test recoverable amount - Intangible assets subject to amortization (ISA 540 (R))"},"OTHER OPS INC/EXP","Test recoverable amount - Intangible assets subject to amortization (ISA 540 (R))","P_01648E_IFRS_Recov_Amount_IntangAmort_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J910)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J910)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J910)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J910)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J910)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J910)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J910)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2792,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2792 P_01685E IFRS - OTHER OPS INC/EXP Test recoverable amount - Property, plant and equipment (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01685E Test recoverable amount - Property, plant and equipment (ISA 540 (R))"},"OTHER OPS INC/EXP","Test recoverable amount - Property, plant and equipment (ISA 540 (R))","P_01685E_IFRS_Recov_Amount_PPE_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J911)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J911)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J911)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J911)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J911)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J911)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J911)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2793,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2793 P_00592E IFRS - OTHER OPS INC/EXP Test other operating income and expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00592E Test other operating income and expenses"},"OTHER OPS INC/EXP","Test other operating income and expenses","P_00592E_IFRS_Test_OtherOp_IncExp",null,null,"C, A, CO, E/O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J912)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J912)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J912)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J912)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J912)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J912)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J912)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2794,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2794 P_01633E IFRS - OTHER OPS INC/EXP Test subsequent measurement ('revaluation model') - Property, plant and equipment (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01633E Test subsequent measurement ('revaluation model') - Property, plant and equipment (ISA 540 (R))"},"OTHER OPS INC/EXP","Test subsequent measurement ('revaluation model') - Property, plant and equipment (ISA 540 (R))","P_01633E_IFRS_Test_SubMeas_RevMod_PPE_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J913)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J913)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J913)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J913)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J913)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J913)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J913)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2795,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2795 P_00855E IFRS - OTHER OPS INC/EXP Verify presentation and disclosure - Goodwill and indefinite-lived intangible assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00855E Verify presentation and disclosure - Goodwill and indefinite-lived intangible assets"},"OTHER OPS INC/EXP","Verify presentation and disclosure - Goodwill and indefinite-lived intangible assets","P_00855E_IFRS_Verify_PD_GW_IndefIntang",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J914)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J914)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J914)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J914)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J914)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J914)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J914)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2796,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2796 P_01440E IFRS - OTHER OPS INC/EXP Verify presentation and disclosure - Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01440E Verify presentation and disclosure - Intangible assets subject to amortization"},"OTHER OPS INC/EXP","Verify presentation and disclosure - Intangible assets subject to amortization","P_01440E_IFRS_Verify_PD_Intang_Amortization",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J915)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J915)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J915)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J915)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J915)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J915)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J915)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2797,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2797 P_00615E IFRS - OTHER OPS INC/EXP Verify presentation and disclosure - Intercompany accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00615E Verify presentation and disclosure - Intercompany accounts"},"OTHER OPS INC/EXP","Verify presentation and disclosure - Intercompany accounts","P_00615E_IFRS_Verify_PD_InterComp_Account",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J916)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J916)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J916)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J916)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J916)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J916)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J916)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2798,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2798 P_00652E IFRS - OTHER OPS INC/EXP Verify presentation and disclosure - Other operating income/expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00652E Verify presentation and disclosure - Other operating income/expense"},"OTHER OPS INC/EXP","Verify presentation and disclosure - Other operating income/expense","P_00652E_IFRS_Verify_PD_OthOp_IncExp",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J917)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J917)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J917)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J917)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J917)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J917)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J917)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2799,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2799 P_01426E IFRS - OTHER OPS INC/EXP Verify presentation and disclosure - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01426E Verify presentation and disclosure - Property, plant and equipment"},"OTHER OPS INC/EXP","Verify presentation and disclosure - Property, plant and equipment","P_01426E_IFRS_Verify_PD_PPE",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J918)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J918)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J918)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J918)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J918)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J918)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J918)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2800,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2800 P_00782E IFRS - OTHER F/S LEVEL RISKS Evaluate hyperinflationary environment characteristics"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00782E Evaluate hyperinflationary environment characteristics"},"OTHER F/S LEVEL RISKS","Evaluate hyperinflationary environment characteristics","P_00782E_IFRS_Eval_Hyperinflationary_Env_Charac",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J919)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J919)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J919)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J919)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J919)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J919)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J919)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2801,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2801 P_00781E IFRS - OTHER F/S LEVEL RISKS Examine selection of General Price Index"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00781E Examine selection of General Price Index"},"OTHER F/S LEVEL RISKS","Examine selection of General Price Index","P_00781E_IFRS_Exam_Sel_GenPriceInd",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J920)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J920)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J920)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J920)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J920)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J920)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J920)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2802,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2802 P_00783E IFRS - OTHER F/S LEVEL RISKS Examine segregation of monetary and non-monetary items"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00783E Examine segregation of monetary and non-monetary items"},"OTHER F/S LEVEL RISKS","Examine segregation of monetary and non-monetary items","P_00783E_IFRS_Exam_Segn_MonNonMon_Items",null,null,"P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J921)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J921)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J921)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J921)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J921)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J921)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J921)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2803,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2803 P_00841E IFRS - OTHER F/S LEVEL RISKS Test restatement of the cash flow statements"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00841E Test restatement of the cash flow statements"},"OTHER F/S LEVEL RISKS","Test restatement of the cash flow statements","P_00841E_IFRS_Test_Restate_CFS",null,null,"P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J922)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J922)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J922)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J922)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J922)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J922)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J922)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2804,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2804 P_00833E IFRS - OTHER F/S LEVEL RISKS Test restatement of inventory and cost of sales"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00833E Test restatement of inventory and cost of sales"},"OTHER F/S LEVEL RISKS","Test restatement of inventory and cost of sales","P_00833E_IFRS_Test_Restate_Inv_CostSales",null,null,"P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J923)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J923)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J923)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J923)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J923)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J923)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J923)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2805,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2805 P_00834E IFRS - OTHER F/S LEVEL RISKS Test restatement of investments in associates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00834E Test restatement of investments in associates"},"OTHER F/S LEVEL RISKS","Test restatement of investments in associates","P_00834E_IFRS_Test_Restate_InvestAssoc",null,null,"P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J924)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J924)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J924)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J924)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J924)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J924)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J924)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2806,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2806 P_00840E IFRS - OTHER F/S LEVEL RISKS Test restatement of property, plant and equipment and depreciation"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00840E Test restatement of property, plant and equipment and depreciation"},"OTHER F/S LEVEL RISKS","Test restatement of property, plant and equipment and depreciation","P_00840E_IFRS_Test_Restate_PPE_Depn",null,null,"P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J925)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J925)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J925)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J925)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J925)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J925)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J925)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2807,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2807 P_00835E IFRS - OTHER F/S LEVEL RISKS Test restatement of other non-monetary items"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00835E Test restatement of other non-monetary items"},"OTHER F/S LEVEL RISKS","Test restatement of other non-monetary items","P_00835E_IFRS_Test_Restate_OtherNonMon_Items",null,null,"P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J926)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J926)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J926)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J926)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J926)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J926)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J926)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2808,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2808 P_00830E IFRS - OTHER F/S LEVEL RISKS Test restatement of components of equity"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00830E Test restatement of components of equity"},"OTHER F/S LEVEL RISKS","Test restatement of components of equity","P_00830E_IFRS_Test_Restate_CompofEquity",null,null,"P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J927)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J927)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J927)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J927)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J927)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J927)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J927)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2809,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2809 P_00831E IFRS - OTHER F/S LEVEL RISKS Test restatement of other income statement items"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00831E Test restatement of other income statement items"},"OTHER F/S LEVEL RISKS","Test restatement of other income statement items","P_00831E_IFRS_Test_Restate_OtherIS_Items",null,null,"P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J928)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J928)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J928)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J928)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J928)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J928)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J928)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2810,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2810 P_00829E IFRS - OTHER F/S LEVEL RISKS Verify presentation and disclosure - Hyperinflationary economies"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00829E Verify presentation and disclosure - Hyperinflationary economies"},"OTHER F/S LEVEL RISKS","Verify presentation and disclosure - Hyperinflationary economies","P_00829E_IFRS_Verify_PD_Hyperinfy_Econs",null,null,"P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J929)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J929)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J929)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J929)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J929)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J929)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J929)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2811,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2811 P_00326E IFRS - F/S PREP & DISCLRS Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting"},"F/S PREP & DISCLRS","Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J930)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J930)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J930)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J930)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J930)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J930)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J930)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2812,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2812 P_00327E IFRS - F/S PREP & DISCLRS Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting"},"F/S PREP & DISCLRS","Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J931)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J931)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J931)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J931)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J931)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J931)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J931)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2813,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2813 P_00852E IFRS - F/S PREP & DISCLRS Assess the determination of the functional currency"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00852E Assess the determination of the functional currency"},"F/S PREP & DISCLRS","Assess the determination of the functional currency","P_00852E_IFRS_Assess_Functional_Currency",null,null,"A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J932)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J932)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J932)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J932)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J932)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J932)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J932)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2814,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2814 P_01431E IFRS - F/S PREP & DISCLRS Examine the accounting for associates and joint arrangements"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01431E Examine the accounting for associates and joint arrangements"},"F/S PREP & DISCLRS","Examine the accounting for associates and joint arrangements","P_01431E_IFRS_Assoc_JtArrange",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J933)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J933)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J933)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J933)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J933)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J933)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J933)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2815,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2815 P_00853E IFRS - F/S PREP & DISCLRS Examine changes in estimates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00853E Examine changes in estimates"},"F/S PREP & DISCLRS","Examine changes in estimates","P_00853E_IFRS_Exam_Changes_Estimates",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J934)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J934)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J934)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J934)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J934)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J934)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J934)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2816,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2816 P_01602E IFRS - F/S PREP & DISCLRS Obtain detailed listings and test intercompany accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01602E Obtain detailed listings and test intercompany accounts"},"F/S PREP & DISCLRS","Obtain detailed listings and test intercompany accounts","P_01602E_IFRS_List_InterCo",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J935)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J935)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J935)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J935)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J935)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J935)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J935)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2817,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2817 P_01432E IFRS - F/S PREP & DISCLRS Obtain movement schedule - Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01432E Obtain movement schedule - Investments in subsidiaries and affiliates"},"F/S PREP & DISCLRS","Obtain movement schedule - Investments in subsidiaries and affiliates","P_01432E_IFRS_Movement_Sched_Subs_Affiliates",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J936)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J936)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J936)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J936)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J936)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J936)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J936)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2818,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2818 P_00854E IFRS - F/S PREP & DISCLRS Test accounting for changes in accounting policies"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00854E Test accounting for changes in accounting policies"},"F/S PREP & DISCLRS","Test accounting for changes in accounting policies","P_00854E_IFRS_Test_Acctg_Change_AcctgPolicies",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J937)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J937)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J937)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J937)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J937)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J937)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J937)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2819,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2819 P_00468E IFRS - F/S PREP & DISCLRS Test additions - Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00468E Test additions - Investments in subsidiaries and affiliates"},"F/S PREP & DISCLRS","Test additions - Investments in subsidiaries and affiliates","P_00468E_IFRS_Test_Add_Subs_Affiliates",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J938)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J938)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J938)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J938)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J938)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J938)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J938)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2820,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2820 P_01451E IFRS - F/S PREP & DISCLRS Test cash flow statements"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01451E Test cash flow statements"},"F/S PREP & DISCLRS","Test cash flow statements","P_01451E_IFRS_Test_CFS",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J939)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J939)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J939)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J939)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J939)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J939)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J939)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2821,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2821 P_00469E IFRS - F/S PREP & DISCLRS Test disposals or partial disposals of investments in subsidiaries or affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00469E Test disposals or partial disposals of investments in subsidiaries or affiliates"},"F/S PREP & DISCLRS","Test disposals or partial disposals of investments in subsidiaries or affiliates","P_00469E_IFRS_Test_Dispos_Subs_Affiliates",null,null,"A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J940)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J940)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J940)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J940)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J940)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J940)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J940)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2822,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2822 P_00590E IFRS - F/S PREP & DISCLRS Test gain/loss recognized on reductions in interests held in subsidiaries, associates and joint ventures"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00590E Test gain/loss recognized on reductions in interests held in subsidiaries, associates and joint ventures"},"F/S PREP & DISCLRS","Test gain/loss recognized on reductions in interests held in subsidiaries, associates and joint ventures","P_00590E_IFRS_Test_GL_Reduc_Int_SubsAssocJV",null,null,"A, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J941)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J941)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J941)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J941)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J941)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J941)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J941)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2823,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2823 P_00892E IFRS - F/S PREP & DISCLRS Test segment reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00892E Test segment reporting"},"F/S PREP & DISCLRS","Test segment reporting","P_00892E_IFRS_Test_Segment_Reporting",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J942)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J942)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J942)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J942)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J942)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J942)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J942)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2824,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2824 P_00780E IFRS - F/S PREP & DISCLRS Verify presentation and disclosure - Accounting policies, estimates and errors"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00780E Verify presentation and disclosure - Accounting policies, estimates and errors"},"F/S PREP & DISCLRS","Verify presentation and disclosure - Accounting policies, estimates and errors","P_00780E_IFRS_Verify_PD_AccgPolicies_Ests_Errors",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J943)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J943)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J943)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J943)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J943)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J943)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J943)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2825,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2825 P_00615E IFRS - F/S PREP & DISCLRS Verify presentation and disclosure - Intercompany accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00615E Verify presentation and disclosure - Intercompany accounts"},"F/S PREP & DISCLRS","Verify presentation and disclosure - Intercompany accounts","P_00615E_IFRS_Verify_PD_InterComp_Account",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J944)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J944)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J944)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J944)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J944)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J944)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J944)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2826,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2826 P_00911E IFRS - F/S PREP & DISCLRS Verify presentation and disclosure - Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00911E Verify presentation and disclosure - Investments in subsidiaries and affiliates"},"F/S PREP & DISCLRS","Verify presentation and disclosure - Investments in subsidiaries and affiliates","P_00911E_IFRS_Verify_PD_Invest_SubsAffils",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J945)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J945)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J945)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J945)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J945)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J945)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J945)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2827,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2827 P_00902E IFRS - F/S PREP & DISCLRS Verify presentation and disclosure - Related party disclosures"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00902E Verify presentation and disclosure - Related party disclosures"},"F/S PREP & DISCLRS","Verify presentation and disclosure - Related party disclosures","P_00902E_IFRS_Verify_PD_RP_Disclosures",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J946)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J946)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J946)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J946)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J946)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J946)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J946)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2828,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2828 P_00891E IFRS - F/S PREP & DISCLRS Verify presentation and disclosure - Statement of cash flows"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00891E Verify presentation and disclosure - Statement of cash flows"},"F/S PREP & DISCLRS","Verify presentation and disclosure - Statement of cash flows","P_00891E_IFRS_Verify_PD_SCF",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J947)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J947)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J947)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J947)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J947)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J947)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J947)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2829,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2829 P_00326E IFRS - CONSOLIDATION Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting"},"CONSOLIDATION","Plan response - Segregation of duties risk - Period-end Financial Reporting—Period-end Financial Reporting","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J948)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J948)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J948)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J948)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J948)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J948)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J948)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2830,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2830 P_00327E IFRS - CONSOLIDATION Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting"},"CONSOLIDATION","Plan response - Unauthorized changes are made to master file data risk - Period-end Financial Reporting—Period-end Financial Reporting","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J949)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J949)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J949)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J949)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J949)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J949)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J949)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2831,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2831 P_01431E IFRS - CONSOLIDATION Examine the accounting for associates and joint arrangements"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01431E Examine the accounting for associates and joint arrangements"},"CONSOLIDATION","Examine the accounting for associates and joint arrangements","P_01431E_IFRS_Assoc_JtArrange",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J950)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J950)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J950)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J950)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J950)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J950)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J950)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2906,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2906 P_01681E IFRS - CONSOLIDATION Test contingent assets (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01681E Test contingent assets (ISA 540 (R))"},"CONSOLIDATION","Test contingent assets (ISA 540 (R))","P_01681E_Test_Cont_Assets_CAS540",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J951)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J951)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J951)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J951)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J951)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J951)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J951)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2832,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2832 P_01626E IFRS - CONSOLIDATION Test contingent liabilities (ISA 540 (R))"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01626E Test contingent liabilities (ISA 540 (R))"},"CONSOLIDATION","Test contingent liabilities (ISA 540 (R))","P_01626E_IFRS_Test_ContingLiab_CAS540",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J952)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J952)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J952)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J952)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J952)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J952)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J952)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2833,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2833 P_01432E IFRS - CONSOLIDATION Obtain movement schedule - Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01432E Obtain movement schedule - Investments in subsidiaries and affiliates"},"CONSOLIDATION","Obtain movement schedule - Investments in subsidiaries and affiliates","P_01432E_IFRS_Movement_Sched_Subs_Affiliates",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J953)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J953)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J953)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J953)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J953)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J953)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J953)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2834,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2834 P_01518E IFRS - CONSOLIDATION Test elimination of interdepartmental profits"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01518E Test elimination of interdepartmental profits"},"CONSOLIDATION","Test elimination of interdepartmental profits","P_01518E_IFRS_Test_Elim_Inter_Profits_Construction",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J954)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J954)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J954)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J954)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J954)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J954)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J954)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2835,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2835 P_00816E IFRS - CONSOLIDATION Verify presentation and disclosure - Consolidation"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00816E Verify presentation and disclosure - Consolidation"},"CONSOLIDATION","Verify presentation and disclosure - Consolidation","P_00816E_IFRS_Verify_PD_Consolidation",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J955)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J955)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J955)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J955)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J955)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J955)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J955)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2836,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2836 P_00324E IFRS - BUSINESS COMBNS Year-end rollforward testing—Business combinations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00324E Year-end rollforward testing—Business combinations"},"BUSINESS COMBNS","Year-end rollforward testing—Business combinations","P_00324E_IFRS_Rollforward",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J956)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J956)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J956)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J956)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J956)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J956)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J956)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2837,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2837 P_00326E IFRS - BUSINESS COMBNS Plan response - Segregation of duties risk - Business Combinations—Business combinations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00326E Plan response - Segregation of duties risk - Business Combinations—Business combinations"},"BUSINESS COMBNS","Plan response - Segregation of duties risk - Business Combinations—Business combinations","P_00326E_IFRS_Plan_Response_Segregation_Duties_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J957)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J957)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J957)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J957)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J957)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J957)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J957)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2838,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2838 P_00327E IFRS - BUSINESS COMBNS Plan response - Unauthorized changes are made to master file data risk - Business Combinations—Business combinations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00327E Plan response - Unauthorized changes are made to master file data risk - Business Combinations—Business combinations"},"BUSINESS COMBNS","Plan response - Unauthorized changes are made to master file data risk - Business Combinations—Business combinations","P_00327E_IFRS_Plan_Response_Unauthorized_Changes_Risk",null,null,null,{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J958)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J958)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J958)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J958)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J958)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J958)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J958)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2839,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2839 P_00807E IFRS - BUSINESS COMBNS Obtain an understanding of the acquisition transaction - [Transaction name]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00807E Obtain an understanding of the acquisition transaction - [Transaction name]"},"BUSINESS COMBNS","Obtain an understanding of the acquisition transaction - [Transaction name]","P_00807E_IFRS_Understand_Acquisition_Transaction",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J959)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J959)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J959)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J959)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J959)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J959)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J959)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2840,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2840 P_01432E IFRS - BUSINESS COMBNS Obtain movement schedule - Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01432E Obtain movement schedule - Investments in subsidiaries and affiliates"},"BUSINESS COMBNS","Obtain movement schedule - Investments in subsidiaries and affiliates","P_01432E_IFRS_Movement_Sched_Subs_Affiliates",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J960)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J960)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J960)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J960)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J960)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J960)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J960)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2841,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2841 P_00808E IFRS - BUSINESS COMBNS Test adjustments made to provisionally determined balances in business combinations - [Transaction name]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00808E Test adjustments made to provisionally determined balances in business combinations - [Transaction name]"},"BUSINESS COMBNS","Test adjustments made to provisionally determined balances in business combinations - [Transaction name]","P_00808E_IFRS_Test_Adjust_Bal_BusCombo",null,null,"A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J961)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J961)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J961)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J961)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J961)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J961)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J961)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2842,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2842 P_01452E IFRS - BUSINESS COMBNS Test business combinations achieved in stages - [Transaction name]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01452E Test business combinations achieved in stages - [Transaction name]"},"BUSINESS COMBNS","Test business combinations achieved in stages - [Transaction name]","P_01452E_IFRS_Test_BusCombo_Stages",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J962)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J962)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J962)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J962)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J962)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J962)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J962)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2843,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2843 P_01678E IFRS - BUSINESS COMBNS Test contingent liabilities and contingent assets (ISA 540 (R)) - Business combinations - [Transaction name]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01678E Test contingent liabilities and contingent assets (ISA 540 (R)) - Business combinations - [Transaction name]"},"BUSINESS COMBNS","Test contingent liabilities and contingent assets (ISA 540 (R)) - Business combinations - [Transaction name]","P_01678E_IFRS_Test_ContgtLiab_Assets_BusComb_CAS540",null,null,"C, A, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J963)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J963)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J963)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J963)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J963)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J963)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J963)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2844,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2844 P_01723E IFRS - BUSINESS COMBNS Test fair value measurements of assets and liabilities acquired (ISA 540 (R)) - [Transaction name]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01723E Test fair value measurements of assets and liabilities acquired (ISA 540 (R)) - [Transaction name]"},"BUSINESS COMBNS","Test fair value measurements of assets and liabilities acquired (ISA 540 (R)) - [Transaction name]","P_01723E_IFRS_Test_FV_Meas_AssetsLiab_Acqd_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J964)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J964)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J964)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J964)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J964)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J964)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J964)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2845,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2845 P_00590E IFRS - BUSINESS COMBNS Test gain/loss recognized on reductions in interests held in subsidiaries, associates and joint ventures"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00590E Test gain/loss recognized on reductions in interests held in subsidiaries, associates and joint ventures"},"BUSINESS COMBNS","Test gain/loss recognized on reductions in interests held in subsidiaries, associates and joint ventures","P_00590E_IFRS_Test_GL_Reduc_Int_SubsAssocJV",null,null,"A, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J965)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J965)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J965)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J965)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J965)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J965)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J965)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2846,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2846 P_00812E IFRS - BUSINESS COMBNS Test the calculation and allocation of goodwill or bargain purchase - [Transaction name]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00812E Test the calculation and allocation of goodwill or bargain purchase - [Transaction name]"},"BUSINESS COMBNS","Test the calculation and allocation of goodwill or bargain purchase - [Transaction name]","P_00812E_IFRS_Test_Calc_Alloc_GW_BargPurch",null,null,"A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J966)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J966)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J966)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J966)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J966)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J966)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J966)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2847,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2847 P_01680E IFRS - BUSINESS COMBNS Test consideration transferred in the business combination (ISA 540 (R)) - [Transaction name]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01680E Test consideration transferred in the business combination (ISA 540 (R)) - [Transaction name]"},"BUSINESS COMBNS","Test consideration transferred in the business combination (ISA 540 (R)) - [Transaction name]","P_01680E_IFRS_Test_Consid_Trsf_BusComb_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J967)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J967)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J967)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J967)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J967)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J967)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J967)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[2848,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2848 P_00814E IFRS - BUSINESS COMBNS Verify presentation and disclosure - Business combinations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00814E Verify presentation and disclosure - Business combinations"},"BUSINESS COMBNS","Verify presentation and disclosure - Business combinations","P_00814E_IFRS_Verify_PD_BusCom",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J968)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J968)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J968)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J968)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J968)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J968)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J968)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[2849,"IFRS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"2849 P_00614E IFRS - COMPLETION ACTIVITIES Examine the determined date of authorization of financial statements for issue"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00614E Examine the determined date of authorization of financial statements for issue"},"COMPLETION ACTIVITIES","Examine the determined date of authorization of financial statements for issue","P_00614E_IFRS_Exam_Date_Authorize_FS",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J969)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J969)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J969)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J969)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J969)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J969)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J969)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4001,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4001 P_01016E PSAS - CASH & EQV Lead schedule—Cash and cash equivalents"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Cash and cash equivalents"},"CASH & EQV","Lead schedule—Cash and cash equivalents","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J970)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J970)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J970)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J970)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J970)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J970)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J970)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4002,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4002 P_01220E PSAS - CASH & EQV Year-end rollforward testing—Cash and cash equivalents"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Cash and cash equivalents"},"CASH & EQV","Year-end rollforward testing—Cash and cash equivalents","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J971)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J971)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J971)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J971)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J971)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J971)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J971)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4409,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4409 P_01010E PSAS - CASH & EQV Plan response - Segregation of duties risk—Treasury"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Treasury"},"CASH & EQV","Plan response - Segregation of duties risk—Treasury","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J972)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J972)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J972)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J972)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J972)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J972)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J972)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4410,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4410 P_01011E PSAS - CASH & EQV Plan response - Unauthorized changes are made to master file data risk—Treasury"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Treasury"},"CASH & EQV","Plan response - Unauthorized changes are made to master file data risk—Treasury","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J973)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J973)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J973)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J973)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J973)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J973)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J973)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4182,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4182 P_01537E PSAS - CASH & EQV Confirm accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01537E Confirm accounts receivable"},"CASH & EQV","Confirm accounts receivable","P_01537E_PSAS_Confirm_AR",null,null,"C, A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J974)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J974)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J974)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J974)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J974)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J974)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J974)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4003,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4003 P_01538E PSAS - CASH & EQV Confirm bank accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01538E Confirm bank accounts"},"CASH & EQV","Confirm bank accounts","P_01538E_PSAS_Confirm_bank",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J975)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J975)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J975)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J975)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J975)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J975)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J975)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4004,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4004 P_01223E PSAS - CASH & EQV Consider financial condition of depositories"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01223E Consider financial condition of depositories"},"CASH & EQV","Consider financial condition of depositories","P_01223E_PSAS_Depositories",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J976)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J976)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J976)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J976)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J976)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J976)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J976)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4005,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4005 P_01224E PSAS - CASH & EQV Identify and test restrictions and designations over cash and cash equivalents"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01224E Identify and test restrictions and designations over cash and cash equivalents"},"CASH & EQV","Identify and test restrictions and designations over cash and cash equivalents","P_01224E_PSAS_Cash_restrictions",null,null,"C, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J977)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J977)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J977)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J977)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J977)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J977)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J977)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4010,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4010 P_01225E PSAS - CASH & EQV Review Cash and Cash Equivalents"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01225E Review Cash and Cash Equivalents"},"CASH & EQV","Review Cash and Cash Equivalents","P_01225E_PSAS_Cash_equivalents",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J978)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J978)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J978)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J978)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J978)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J978)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J978)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4006,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4006 P_01226E PSAS - CASH & EQV Test bank account transfers"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01226E Test bank account transfers"},"CASH & EQV","Test bank account transfers","P_01226E_PSAS_Bank_transfers",null,null,"C, CO",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J979)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J979)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J979)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J979)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J979)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J979)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J979)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4007,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4007 P_01227E PSAS - CASH & EQV Test bank reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01227E Test bank reconciliations"},"CASH & EQV","Test bank reconciliations","P_01227E_PSAS_Bank_rec",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J980)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J980)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J980)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J980)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J980)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J980)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J980)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4008,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4008 P_01228E PSAS - CASH & EQV Test cash on hand"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01228E Test cash on hand"},"CASH & EQV","Test cash on hand","P_01228E_PSAS_Cash_on_hand",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J981)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J981)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J981)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J981)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J981)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J981)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J981)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4411,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4411 P_01229E PSAS - CASH & EQV Test supplier statement reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01229E Test supplier statement reconciliations"},"CASH & EQV","Test supplier statement reconciliations","P_01229E_PSAS_Supplier_stmt_rec",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J982)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J982)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J982)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J982)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J982)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J982)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J982)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4009,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4009 P_01230E PSAS - CASH & EQV Test translation of foreign currency—Cash and cash equivalents"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01230E Test translation of foreign currency—Cash and cash equivalents"},"CASH & EQV","Test translation of foreign currency—Cash and cash equivalents","P_01230E_PSAS_Foreign_currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J983)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J983)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J983)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J983)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J983)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J983)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J983)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4011,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4011 P_01231E PSAS - CASH & EQV Verify presentation and disclosure—Cash and cash equivalents"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Cash and cash equivalents"},"CASH & EQV","Verify presentation and disclosure—Cash and cash equivalents","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J984)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J984)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J984)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J984)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J984)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J984)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J984)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4042,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4042 P_01016E PSAS - ACCTS REC Lead schedule—Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Accounts receivable"},"ACCTS REC","Lead schedule—Accounts receivable","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J985)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J985)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J985)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J985)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J985)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J985)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J985)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4043,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4043 P_01220E PSAS - ACCTS REC Year-end rollforward testing—Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Accounts receivable"},"ACCTS REC","Year-end rollforward testing—Accounts receivable","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J986)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J986)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J986)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J986)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J986)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J986)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J986)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4417,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4417 P_01010E PSAS - ACCTS REC Plan response - Segregation of duties risk—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Revenue & Receivables"},"ACCTS REC","Plan response - Segregation of duties risk—Revenue & Receivables","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J987)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J987)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J987)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J987)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J987)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J987)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J987)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4418,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4418 P_01011E PSAS - ACCTS REC Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables"},"ACCTS REC","Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J988)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J988)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J988)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J988)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J988)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J988)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J988)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4044,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4044 P_00988E PSAS - ACCTS REC Substantive Analytics—Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Accounts receivable"},"ACCTS REC","Substantive Analytics—Accounts receivable","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J989)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J989)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J989)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J989)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J989)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J989)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J989)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4045,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4045 P_01539E PSAS - ACCTS REC Assess adequacy of allowance for doubtful accounts (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01539E Assess adequacy of allowance for doubtful accounts (CAS 540)"},"ACCTS REC","Assess adequacy of allowance for doubtful accounts (CAS 540)","P_01539E_PSAS_Assess_AFDA_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J990)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J990)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J990)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J990)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J990)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J990)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J990)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4046,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4046 P_01537E PSAS - ACCTS REC Confirm accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01537E Confirm accounts receivable"},"ACCTS REC","Confirm accounts receivable","P_01537E_PSAS_Confirm_AR",null,null,"C, A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J991)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J991)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J991)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J991)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J991)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J991)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J991)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4419,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4419 P_01540E PSAS - ACCTS REC Confirm inter-entity balances and transactions"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01540E Confirm inter-entity balances and transactions"},"ACCTS REC","Confirm inter-entity balances and transactions","P_01540E_PSAS_Confirm_inter_ent",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J992)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J992)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J992)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J992)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J992)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J992)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J992)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4420,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4420 P_01541E PSAS - ACCTS REC Obtain detailed listings and test inter-entity accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01541E Obtain detailed listings and test inter-entity accounts"},"ACCTS REC","Obtain detailed listings and test inter-entity accounts","P_01541E_PSAS_Inter_ent_accts",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J993)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J993)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J993)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J993)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J993)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J993)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J993)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4047,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4047 P_01235E PSAS - ACCTS REC Subsequent receipts testing"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01235E Subsequent receipts testing"},"ACCTS REC","Subsequent receipts testing","P_01235E_PSAS_Sub_receipts",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J994)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J994)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J994)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J994)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J994)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J994)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J994)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4048,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4048 P_01236E PSAS - ACCTS REC Subsequent receipts testing (CAAT)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01236E Subsequent receipts testing (CAAT)"},"ACCTS REC","Subsequent receipts testing (CAAT)","P_01236E_PSAS_Sub_receipts_CAAT",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J995)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J995)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J995)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J995)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J995)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J995)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J995)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4049,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4049 P_01237E PSAS - ACCTS REC Test accounts receivable factored and assigned"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01237E Test accounts receivable factored and assigned"},"ACCTS REC","Test accounts receivable factored and assigned","P_01237E_PSAS_AR_factored",null,null,"R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J996)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J996)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J996)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J996)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J996)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J996)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J996)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4050,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4050 P_01238E PSAS - ACCTS REC Test accounts receivable reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01238E Test accounts receivable reconciliations"},"ACCTS REC","Test accounts receivable reconciliations","P_01238E_PSAS_AR_reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J997)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J997)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J997)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J997)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J997)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J997)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J997)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4051,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4051 P_01239E PSAS - ACCTS REC Test accounts receivable suspense accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01239E Test accounts receivable suspense accounts"},"ACCTS REC","Test accounts receivable suspense accounts","P_01239E_PSAS_AR_suspense",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J998)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J998)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J998)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J998)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J998)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J998)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J998)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4421,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4421 P_01227E PSAS - ACCTS REC Test bank reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01227E Test bank reconciliations"},"ACCTS REC","Test bank reconciliations","P_01227E_PSAS_Bank_rec",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J999)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J999)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J999)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J999)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J999)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J999)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J999)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4422,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4422 P_01744E PSAS - ACCTS REC Test completeness of revenue transactions from sale of goods"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01744E Test completeness of revenue transactions from sale of goods"},"ACCTS REC","Test completeness of revenue transactions from sale of goods","P_01744E_PSAS_Revenue_complete",null,null,"C, A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1000)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1000)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1000)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1000)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1000)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1000)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1000)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4052,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4052 P_01745E PSAS - ACCTS REC Test credit notes/other revenue adjustments issued after period end"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01745E Test credit notes/other revenue adjustments issued after period end"},"ACCTS REC","Test credit notes/other revenue adjustments issued after period end","P_01745E_PSAS_Credit_notes_issue",null,null,"CO",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1001)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1001)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1001)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1001)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1001)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1001)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1001)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4053,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4053 P_01542E PSAS - ACCTS REC Test other receivables (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01542E Test other receivables (CAS 540)"},"ACCTS REC","Test other receivables (CAS 540)","P_01542E_PSAS_Other_receiv_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1002)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1002)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1002)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1002)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1002)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1002)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1002)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4054,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4054 P_01747E PSAS - ACCTS REC Test reserves (sales returns/cash discounts/customer incentives) (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01747E Test reserves (sales returns/cash discounts/customer incentives) (CAS 540)"},"ACCTS REC","Test reserves (sales returns/cash discounts/customer incentives) (CAS 540)","P_01747E_PSAS_Test_var_consi_CAS540",null,null,"C, A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1003)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1003)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1003)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1003)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1003)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1003)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1003)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4056,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4056 P_01246E PSAS - ACCTS REC Test reversals of impairment - Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01246E Test reversals of impairment - Accounts receivable"},"ACCTS REC","Test reversals of impairment - Accounts receivable","P_01246E_PSAS_AR_Impair_reversal",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1004)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1004)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1004)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1004)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1004)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1004)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1004)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4057,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4057 P_01544E PSAS - ACCTS REC Test sales/accounts receivable cut-off - [Revenue Type]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01544E Test sales/accounts receivable cut-off - [Revenue Type]"},"ACCTS REC","Test sales/accounts receivable cut-off - [Revenue Type]","P_01544E_PSAS_Sales_AR_cutoff",null,null,"C, CO",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1005)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1005)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1005)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1005)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1005)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1005)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1005)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4425,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4425 P_01248E PSAS - ACCTS REC Test sales discounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01248E Test sales discounts"},"ACCTS REC","Test sales discounts","P_01248E_PSAS_Sales_discounts",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1006)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1006)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1006)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1006)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1006)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1006)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1006)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4426,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4426 P_01249E PSAS - ACCTS REC Test sales returns"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01249E Test sales returns"},"ACCTS REC","Test sales returns","P_01249E_PSAS_Sales_returns",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1007)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1007)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1007)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1007)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1007)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1007)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1007)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4058,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4058 P_01230E PSAS - ACCTS REC Test translation of foreign currency—Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01230E Test translation of foreign currency—Accounts receivable"},"ACCTS REC","Test translation of foreign currency—Accounts receivable","P_01230E_PSAS_Foreign_currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1008)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1008)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1008)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1008)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1008)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1008)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1008)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4059,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4059 P_01231E PSAS - ACCTS REC Verify presentation and disclosure—Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Accounts receivable"},"ACCTS REC","Verify presentation and disclosure—Accounts receivable","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1009)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1009)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1009)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1009)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1009)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1009)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1009)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4427,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4427 P_01231E PSAS - ACCTS REC Verify presentation and disclosure—Inter-entity accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Inter-entity accounts"},"ACCTS REC","Verify presentation and disclosure—Inter-entity accounts","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1010)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1010)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1010)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1010)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1010)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1010)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1010)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4060,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4060 P_00263E PSAS - ACCTS REC *Test contributions receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00263E *Test contributions receivable"},"ACCTS REC","*Test contributions receivable","P_00263E_PSAS_Contributions_rec",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1011)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1011)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1011)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1011)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1011)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1011)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1011)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4652,"PSAS+4200",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4652 P_01754E PSAS+4200 - ACCTS REC Test revenue transactions (Steps 1 to 5) (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01754E Test revenue transactions (Steps 1 to 5) (CAS 540)"},"ACCTS REC","Test revenue transactions (Steps 1 to 5) (CAS 540)","P_01754E_PSAS_RevSteps1_5_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1012)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1012)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1012)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1012)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1012)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1012)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1012)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4656,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4656 P_01755E PSAS - ACCTS REC Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time - [Revenue type] (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01755E Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time - [Revenue type] (CAS 540)"},"ACCTS REC","Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time - [Revenue type] (CAS 540)","P_01755E_PSAS_Single_perf_ob_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1013)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1013)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1013)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1013)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1013)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1013)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1013)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4660,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4660 P_01756E PSAS - ACCTS REC Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time - [Revenue type] (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01756E Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time - [Revenue type] (CAS 540)"},"ACCTS REC","Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time - [Revenue type] (CAS 540)","P_01756E_PSAS_Single_perf_ob_over_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1014)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1014)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1014)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1014)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1014)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1014)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1014)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4666,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4666 P_01758E PSAS - ACCTS REC Test stand-alone selling price (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01758E Test stand-alone selling price (CAS 540)"},"ACCTS REC","Test stand-alone selling price (CAS 540)","P_01758E_PSAS_Sell_Price_CAS540",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1015)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1015)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1015)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1015)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1015)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1015)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1015)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4033,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4033 P_01016E PSAS - DERIVATIVES Lead schedule—Derivatives"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Derivatives"},"DERIVATIVES","Lead schedule—Derivatives","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1016)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1016)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1016)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1016)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1016)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1016)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1016)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4034,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4034 P_01220E PSAS - DERIVATIVES Year-end rollforward testing—Derivatives"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Derivatives"},"DERIVATIVES","Year-end rollforward testing—Derivatives","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1017)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1017)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1017)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1017)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1017)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1017)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1017)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4415,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4415 P_01010E PSAS - DERIVATIVES Plan response - Segregation of duties risk—Derivatives & hedge accounting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Derivatives & hedge accounting"},"DERIVATIVES","Plan response - Segregation of duties risk—Derivatives & hedge accounting","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1018)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1018)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1018)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1018)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1018)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1018)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1018)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4416,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4416 P_01011E PSAS - DERIVATIVES Plan response - Unauthorized changes are made to master file data risk—Derivatives & hedge accounting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Derivatives & hedge accounting"},"DERIVATIVES","Plan response - Unauthorized changes are made to master file data risk—Derivatives & hedge accounting","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1019)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1019)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1019)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1019)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1019)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1019)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1019)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4035,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4035 P_01252E PSAS - DERIVATIVES Assess counterparty risk"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01252E Assess counterparty risk"},"DERIVATIVES","Assess counterparty risk","P_01252E_PSAS_Counterparty_risk",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1020)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1020)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1020)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1020)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1020)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1020)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1020)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4036,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4036 P_01545E PSAS - DERIVATIVES Confirm derivatives"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01545E Confirm derivatives"},"DERIVATIVES","Confirm derivatives","P_01545E_PSAS_Confirm_derivative",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1021)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1021)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1021)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1021)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1021)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1021)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1021)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4037,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4037 P_01254E PSAS - DERIVATIVES Obtain movement schedule and detailed listings - Derivatives"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01254E Obtain movement schedule and detailed listings - Derivatives"},"DERIVATIVES","Obtain movement schedule and detailed listings - Derivatives","P_01254E_PSAS_FI_movement",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1022)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1022)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1022)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1022)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1022)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1022)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1022)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4038,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4038 P_01546E PSAS - DERIVATIVES Test initial and subsequent measurement at fair value of derivatives (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01546E Test initial and subsequent measurement at fair value of derivatives (CAS 540)"},"DERIVATIVES","Test initial and subsequent measurement at fair value of derivatives (CAS 540)","P_01546E_PSAS_FI_Measur_FV_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1023)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1023)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1023)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1023)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1023)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1023)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1023)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4039,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4039 P_01547E PSAS - DERIVATIVES Test initial and subsequent measurement at fair value of embedded derivatives (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01547E Test initial and subsequent measurement at fair value of embedded derivatives (CAS 540)"},"DERIVATIVES","Test initial and subsequent measurement at fair value of embedded derivatives (CAS 540)","P_01547E_PSAS_Emb_Measur_FV_CAS540",null,null,"C, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1024)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1024)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1024)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1024)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1024)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1024)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1024)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4040,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4040 P_01258E PSAS - DERIVATIVES Verify the appropriateness of derecognition - Derivatives"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01258E Verify the appropriateness of derecognition - Derivatives"},"DERIVATIVES","Verify the appropriateness of derecognition - Derivatives","P_01258E_PSAS_Derecognition",null,null,"A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1025)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1025)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1025)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1025)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1025)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1025)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1025)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4041,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4041 P_01231E PSAS - DERIVATIVES Verify presentation and disclosure—Derivatives"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Derivatives"},"DERIVATIVES","Verify presentation and disclosure—Derivatives","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1026)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1026)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1026)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1026)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1026)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1026)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1026)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4061,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4061 P_01016E PSAS - ALLW FOR DBTFL ACCTS Lead schedule"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule"},"ALLW FOR DBTFL ACCTS","Lead schedule","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1027)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1027)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1027)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1027)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1027)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1027)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1027)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4062,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4062 P_01220E PSAS - ALLW FOR DBTFL ACCTS Year-end rollforward testing—Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Accounts receivable"},"ALLW FOR DBTFL ACCTS","Year-end rollforward testing—Accounts receivable","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1028)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1028)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1028)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1028)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1028)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1028)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1028)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4428,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4428 P_01010E PSAS - ALLW FOR DBTFL ACCTS Plan response - Segregation of duties risk—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Revenue & Receivables"},"ALLW FOR DBTFL ACCTS","Plan response - Segregation of duties risk—Revenue & Receivables","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1029)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1029)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1029)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1029)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1029)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1029)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1029)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4429,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4429 P_01011E PSAS - ALLW FOR DBTFL ACCTS Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables"},"ALLW FOR DBTFL ACCTS","Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1030)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1030)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1030)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1030)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1030)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1030)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1030)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4064,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4064 P_01539E PSAS - ALLW FOR DBTFL ACCTS Assess adequacy of allowance for doubtful accounts (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01539E Assess adequacy of allowance for doubtful accounts (CAS 540)"},"ALLW FOR DBTFL ACCTS","Assess adequacy of allowance for doubtful accounts (CAS 540)","P_01539E_PSAS_Assess_AFDA_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1031)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1031)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1031)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1031)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1031)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1031)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1031)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4055,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4055 P_01537E PSAS - ALLW FOR DBTFL ACCTS Confirm accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01537E Confirm accounts receivable"},"ALLW FOR DBTFL ACCTS","Confirm accounts receivable","P_01537E_PSAS_Confirm_AR",null,null,"C, A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1032)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1032)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1032)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1032)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1032)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1032)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1032)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4065,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4065 P_01238E PSAS - ALLW FOR DBTFL ACCTS Test accounts receivable reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01238E Test accounts receivable reconciliations"},"ALLW FOR DBTFL ACCTS","Test accounts receivable reconciliations","P_01238E_PSAS_AR_reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1033)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1033)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1033)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1033)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1033)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1033)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1033)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4430,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4430 P_01239E PSAS - ALLW FOR DBTFL ACCTS Test accounts receivable suspense accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01239E Test accounts receivable suspense accounts"},"ALLW FOR DBTFL ACCTS","Test accounts receivable suspense accounts","P_01239E_PSAS_AR_suspense",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1034)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1034)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1034)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1034)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1034)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1034)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1034)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4066,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4066 P_01246E PSAS - ALLW FOR DBTFL ACCTS Test reversals of impairment - Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01246E Test reversals of impairment - Accounts receivable"},"ALLW FOR DBTFL ACCTS","Test reversals of impairment - Accounts receivable","P_01246E_PSAS_AR_Impair_reversal",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1035)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1035)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1035)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1035)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1035)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1035)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1035)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4069,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4069 P_01231E PSAS - ALLW FOR DBTFL ACCTS Verify presentation and disclosure—Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Accounts receivable"},"ALLW FOR DBTFL ACCTS","Verify presentation and disclosure—Accounts receivable","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1036)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1036)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1036)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1036)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1036)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1036)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1036)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4070,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4070 P_01016E PSAS - CUST RTRNS, DISCS & ALLW Lead schedule—Customer returns, discounts and allowances"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Customer returns, discounts and allowances"},"CUST RTRNS, DISCS & ALLW","Lead schedule—Customer returns, discounts and allowances","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1037)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1037)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1037)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1037)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1037)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1037)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1037)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4071,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4071 P_01220E PSAS - CUST RTRNS, DISCS & ALLW Year-end rollforward testing—Customer returns, discounts and allowances"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Customer returns, discounts and allowances"},"CUST RTRNS, DISCS & ALLW","Year-end rollforward testing—Customer returns, discounts and allowances","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1038)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1038)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1038)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1038)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1038)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1038)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1038)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4431,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4431 P_01010E PSAS - CUST RTRNS, DISCS & ALLW Plan response - Segregation of duties risk—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Revenue & Receivables"},"CUST RTRNS, DISCS & ALLW","Plan response - Segregation of duties risk—Revenue & Receivables","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1039)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1039)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1039)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1039)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1039)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1039)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1039)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4432,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4432 P_01011E PSAS - CUST RTRNS, DISCS & ALLW Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables"},"CUST RTRNS, DISCS & ALLW","Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1040)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1040)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1040)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1040)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1040)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1040)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1040)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4072,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4072 P_00988E PSAS - CUST RTRNS, DISCS & ALLW Substantive Analytics—Customer returns, discounts and allowances"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Customer returns, discounts and allowances"},"CUST RTRNS, DISCS & ALLW","Substantive Analytics—Customer returns, discounts and allowances","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1041)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1041)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1041)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1041)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1041)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1041)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1041)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4184,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4184 P_01537E PSAS - CUST RTRNS, DISCS & ALLW Confirm accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01537E Confirm accounts receivable"},"CUST RTRNS, DISCS & ALLW","Confirm accounts receivable","P_01537E_PSAS_Confirm_AR",null,null,"C, A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1042)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1042)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1042)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1042)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1042)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1042)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1042)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4433,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4433 P_01548E PSAS - CUST RTRNS, DISCS & ALLW Identify and test liabilities for unfullfilled sales commitments (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01548E Identify and test liabilities for unfullfilled sales commitments (CAS 540)"},"CUST RTRNS, DISCS & ALLW","Identify and test liabilities for unfullfilled sales commitments (CAS 540)","P_01548E_PSAS_Unful_sales_CAS540",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1043)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1043)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1043)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1043)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1043)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1043)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1043)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4434,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4434 P_01549E PSAS - CUST RTRNS, DISCS & ALLW Test contingent liabilities (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01549E Test contingent liabilities (CAS 540)"},"CUST RTRNS, DISCS & ALLW","Test contingent liabilities (CAS 540)","P_01549E_PSAS_Conting_CAS540",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1044)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1044)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1044)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1044)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1044)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1044)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1044)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4074,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4074 P_01745E PSAS - CUST RTRNS, DISCS & ALLW Test credit notes/other revenue adjustments issued after period end"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01745E Test credit notes/other revenue adjustments issued after period end"},"CUST RTRNS, DISCS & ALLW","Test credit notes/other revenue adjustments issued after period end","P_01745E_PSAS_Credit_notes_issue",null,null,"CO",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1045)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1045)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1045)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1045)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1045)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1045)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1045)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4076,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4076 P_01747E PSAS - CUST RTRNS, DISCS & ALLW Test reserves (sales returns/cash discounts/customer incentives) (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01747E Test reserves (sales returns/cash discounts/customer incentives) (CAS 540)"},"CUST RTRNS, DISCS & ALLW","Test reserves (sales returns/cash discounts/customer incentives) (CAS 540)","P_01747E_PSAS_Test_var_consi_CAS540",null,null,"C, A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1046)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1046)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1046)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1046)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1046)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1046)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1046)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4078,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4078 P_01248E PSAS - CUST RTRNS, DISCS & ALLW Test sales discounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01248E Test sales discounts"},"CUST RTRNS, DISCS & ALLW","Test sales discounts","P_01248E_PSAS_Sales_discounts",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1047)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1047)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1047)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1047)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1047)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1047)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1047)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4079,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4079 P_01249E PSAS - CUST RTRNS, DISCS & ALLW Test sales returns"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01249E Test sales returns"},"CUST RTRNS, DISCS & ALLW","Test sales returns","P_01249E_PSAS_Sales_returns",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1048)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1048)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1048)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1048)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1048)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1048)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1048)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4081,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4081 P_01231E PSAS - CUST RTRNS, DISCS & ALLW Verify presentation and disclosure—Customer returns, discounts and allowances"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Customer returns, discounts and allowances"},"CUST RTRNS, DISCS & ALLW","Verify presentation and disclosure—Customer returns, discounts and allowances","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1049)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1049)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1049)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1049)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1049)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1049)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1049)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4082,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4082 P_01016E PSAS - INVENTORY Lead schedule—Inventory"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Inventory"},"INVENTORY","Lead schedule—Inventory","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1050)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1050)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1050)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1050)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1050)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1050)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1050)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4083,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4083 P_01220E PSAS - INVENTORY Year-end rollforward testing—Inventory"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Inventory"},"INVENTORY","Year-end rollforward testing—Inventory","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1051)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1051)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1051)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1051)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1051)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1051)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1051)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4435,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4435 P_01010E PSAS - INVENTORY Plan response - Segregation of duties risk—Production & Inventory"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Production & Inventory"},"INVENTORY","Plan response - Segregation of duties risk—Production & Inventory","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1052)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1052)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1052)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1052)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1052)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1052)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1052)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4436,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4436 P_01011E PSAS - INVENTORY Plan response - Unauthorized changes are made to master file data risk—Production & Inventory"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Production & Inventory"},"INVENTORY","Plan response - Unauthorized changes are made to master file data risk—Production & Inventory","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1053)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1053)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1053)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1053)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1053)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1053)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1053)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4084,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4084 P_00988E PSAS - INVENTORY Substantive Analytics—Inventory"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Inventory"},"INVENTORY","Substantive Analytics—Inventory","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1054)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1054)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1054)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1054)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1054)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1054)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1054)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4437,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4437 P_00988E PSAS - INVENTORY Substantive Analytics—Cost of sales"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Cost of sales"},"INVENTORY","Substantive Analytics—Cost of sales","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1055)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1055)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1055)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1055)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1055)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1055)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1055)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4085,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4085 P_01550E PSAS - INVENTORY Confirm inventory in the custody of third parties, owned by the entity"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01550E Confirm inventory in the custody of third parties, owned by the entity"},"INVENTORY","Confirm inventory in the custody of third parties, owned by the entity","P_01550E_PSAS_Confirm_inventory",null,null,"C, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1056)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1056)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1056)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1056)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1056)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1056)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1056)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4086,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4086 P_01262E PSAS - INVENTORY Execute and evaluate cycle count observations and inspection"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01262E Execute and evaluate cycle count observations and inspection"},"INVENTORY","Execute and evaluate cycle count observations and inspection","P_01262E_PSAS_Cycle_count",null,null,"C, A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1057)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1057)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1057)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1057)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1057)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1057)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1057)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4087,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4087 P_01263E PSAS - INVENTORY Execute and evaluate physical inventory observation"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01263E Execute and evaluate physical inventory observation"},"INVENTORY","Execute and evaluate physical inventory observation","P_01263E_PSAS_Inventory_observ",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1058)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1058)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1058)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1058)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1058)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1058)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1058)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4438,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4438 P_01264E PSAS - INVENTORY Test cost of sales and operating expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01264E Test cost of sales and operating expenses"},"INVENTORY","Test cost of sales and operating expenses","P_01264E_PSAS_Cost_of_sales",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1059)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1059)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1059)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1059)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1059)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1059)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1059)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4089,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4089 P_01265E PSAS - INVENTORY Test credit notes received after period end"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01265E Test credit notes received after period end"},"INVENTORY","Test credit notes received after period end","P_01265E_PSAS_Credit_notes_rec",null,null,"C, A, CO, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1060)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1060)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1060)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1060)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1060)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1060)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1060)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4090,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4090 P_01266E PSAS - INVENTORY Test goods in transit"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01266E Test goods in transit"},"INVENTORY","Test goods in transit","P_01266E_PSAS_Goods_in_transit",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1061)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1061)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1061)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1061)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1061)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1061)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1061)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4091,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4091 P_01267E PSAS - INVENTORY Test inventory receipts cut-off"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01267E Test inventory receipts cut-off"},"INVENTORY","Test inventory receipts cut-off","P_01267E_PSAS_Inventory_cutoff",null,null,"C, CO",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1062)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1062)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1062)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1062)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1062)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1062)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1062)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4092,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4092 P_01268E PSAS - INVENTORY Test inventory reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01268E Test inventory reconciliations"},"INVENTORY","Test inventory reconciliations","P_01268E_PSAS_Inventory_rec",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1063)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1063)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1063)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1063)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1063)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1063)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1063)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4093,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4093 P_01269E PSAS - INVENTORY Test inventory suspense accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01269E Test inventory suspense accounts"},"INVENTORY","Test inventory suspense accounts","P_01269E_PSAS_Inventory_suspense",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1064)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1064)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1064)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1064)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1064)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1064)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1064)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4094,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4094 P_01270E PSAS - INVENTORY Test measurement of inventory held for consumption"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01270E Test measurement of inventory held for consumption"},"INVENTORY","Test measurement of inventory held for consumption","P_01270E_PSAS_Inventory_consum",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1065)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1065)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1065)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1065)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1065)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1065)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1065)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4095,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4095 P_01271E PSAS - INVENTORY Test measurement of inventory held for sale at net realizable value"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01271E Test measurement of inventory held for sale at net realizable value"},"INVENTORY","Test measurement of inventory held for sale at net realizable value","P_01271E_PSAS_Inventory_NRV",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1066)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1066)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1066)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1066)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1066)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1066)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1066)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4097,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4097 P_01551E PSAS - INVENTORY Test supplier rebates, discounts or other incentives (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01551E Test supplier rebates, discounts or other incentives (CAS 540)"},"INVENTORY","Test supplier rebates, discounts or other incentives (CAS 540)","P_01551E_PSAS_Rebates_disc_other_CAS540",null,null,"C, A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1067)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1067)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1067)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1067)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1067)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1067)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1067)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4439,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4439 P_01544E PSAS - INVENTORY Test sales/accounts receivable cut-off - [Revenue Type]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01544E Test sales/accounts receivable cut-off - [Revenue Type]"},"INVENTORY","Test sales/accounts receivable cut-off - [Revenue Type]","P_01544E_PSAS_Sales_AR_cutoff",null,null,"C, CO",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1068)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1068)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1068)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1068)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1068)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1068)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1068)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4440,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4440 P_01229E PSAS - INVENTORY Test supplier statement reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01229E Test supplier statement reconciliations"},"INVENTORY","Test supplier statement reconciliations","P_01229E_PSAS_Supplier_stmt_rec",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1069)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1069)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1069)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1069)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1069)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1069)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1069)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4098,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4098 P_01552E PSAS - INVENTORY Test the cost of inventory - capitalized standard cost variances (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01552E Test the cost of inventory - capitalized standard cost variances (CAS 540)"},"INVENTORY","Test the cost of inventory - capitalized standard cost variances (CAS 540)","P_01552E_PSAS_Stand_cost_var_CAS540",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1070)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1070)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1070)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1070)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1070)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1070)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1070)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4441,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4441 P_01012E PSAS - INVENTORY Test the cost of inventory of a service provider"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01012E Test the cost of inventory of a service provider"},"INVENTORY","Test the cost of inventory of a service provider","P_01012E_PSAS_Service_provider",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1071)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1071)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1071)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1071)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1071)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1071)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1071)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4099,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4099 P_01553E PSAS - INVENTORY Test the cost of manufactured inventory - finished goods and work-in-progress (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01553E Test the cost of manufactured inventory - finished goods and work-in-progress (CAS 540)"},"INVENTORY","Test the cost of manufactured inventory - finished goods and work-in-progress (CAS 540)","P_01553E_PSAS_Cost_FG_WIP_CAS540",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1072)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1072)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1072)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1072)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1072)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1072)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1072)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4100,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4100 P_01274E PSAS - INVENTORY Test the cost of manufactured inventory - raw materials"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01274E Test the cost of manufactured inventory - raw materials"},"INVENTORY","Test the cost of manufactured inventory - raw materials","P_01274E_PSAS_Cost_RM",null,null,"A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1073)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1073)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1073)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1073)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1073)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1073)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1073)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4101,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4101 P_01275E PSAS - INVENTORY Test the cost of resale inventory - goods for resale"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01275E Test the cost of resale inventory - goods for resale"},"INVENTORY","Test the cost of resale inventory - goods for resale","P_01275E_PSAS_Resale_inventory",null,null,"A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1074)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1074)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1074)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1074)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1074)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1074)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1074)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4102,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4102 P_01005E PSAS - INVENTORY Test the reinstatement of writedowns"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01005E Test the reinstatement of writedowns"},"INVENTORY","Test the reinstatement of writedowns","P_01005E_PSAS_Reinst_writedowns",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1075)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1075)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1075)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1075)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1075)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1075)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1075)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4103,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4103 P_01276E PSAS - INVENTORY Trace test counts to/from detailed inventory listing"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01276E Trace test counts to/from detailed inventory listing"},"INVENTORY","Trace test counts to/from detailed inventory listing","P_01276E_PSAS_Trace_test_counts",null,null,"C, A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1076)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1076)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1076)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1076)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1076)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1076)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1076)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4442,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4442 P_01013E PSAS - INVENTORY Understand the costing of joint products and by-products"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01013E Understand the costing of joint products and by-products"},"INVENTORY","Understand the costing of joint products and by-products","P_01013E_PSAS_Joint_products",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1077)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1077)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1077)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1077)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1077)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1077)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1077)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4104,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4104 P_01278E PSAS - INVENTORY Verify inventory in the custody of third parties, owned by the entity"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01278E Verify inventory in the custody of third parties, owned by the entity"},"INVENTORY","Verify inventory in the custody of third parties, owned by the entity","P_01278E_PSAS_3rd_party_custody",null,null,"C, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1078)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1078)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1078)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1078)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1078)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1078)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1078)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4105,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4105 P_01279E PSAS - INVENTORY Verify inventory in the entity's custody, owned by third parties"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01279E Verify inventory in the entity's custody, owned by third parties"},"INVENTORY","Verify inventory in the entity's custody, owned by third parties","P_01279E_PSAS_3rd_party_owned",null,null,"R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1079)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1079)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1079)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1079)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1079)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1079)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1079)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4106,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4106 P_01231E PSAS - INVENTORY Verify presentation and disclosure—Inventory"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Inventory"},"INVENTORY","Verify presentation and disclosure—Inventory","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1080)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1080)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1080)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1080)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1080)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1080)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1080)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4107,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4107 P_01016E PSAS - PREPAID EXP Lead schedule—Prepaid expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Prepaid expenses"},"PREPAID EXP","Lead schedule—Prepaid expenses","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1081)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1081)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1081)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1081)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1081)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1081)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1081)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4108,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4108 P_01220E PSAS - PREPAID EXP Year-end rollforward testing—Prepaid expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Prepaid expenses"},"PREPAID EXP","Year-end rollforward testing—Prepaid expenses","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1082)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1082)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1082)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1082)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1082)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1082)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1082)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4443,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4443 P_01010E PSAS - PREPAID EXP Plan response - Segregation of duties risk—Purchasing & Payables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Purchasing & Payables"},"PREPAID EXP","Plan response - Segregation of duties risk—Purchasing & Payables","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1083)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1083)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1083)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1083)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1083)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1083)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1083)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4444,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4444 P_01011E PSAS - PREPAID EXP Plan response - Unauthorized changes are made to master file data risk—Purchasing & Payables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Purchasing & Payables"},"PREPAID EXP","Plan response - Unauthorized changes are made to master file data risk—Purchasing & Payables","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1084)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1084)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1084)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1084)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1084)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1084)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1084)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4109,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4109 P_00988E PSAS - PREPAID EXP Substantive Analytics—Prepaid expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Prepaid expenses"},"PREPAID EXP","Substantive Analytics—Prepaid expenses","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1085)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1085)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1085)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1085)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1085)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1085)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1085)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4110,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4110 P_01280E PSAS - PREPAID EXP Obtain detailed listings and test prepaid expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01280E Obtain detailed listings and test prepaid expenses"},"PREPAID EXP","Obtain detailed listings and test prepaid expenses","P_01280E_PSAS_Prepaid_expenses",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1086)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1086)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1086)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1086)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1086)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1086)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1086)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4445,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4445 P_01281E PSAS - PREPAID EXP Test accounts payable reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01281E Test accounts payable reconciliations"},"PREPAID EXP","Test accounts payable reconciliations","P_01281E_PSAS_AP_reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1087)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1087)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1087)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1087)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1087)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1087)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1087)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4446,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4446 P_01282E PSAS - PREPAID EXP Test accounts payable suspense accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01282E Test accounts payable suspense accounts"},"PREPAID EXP","Test accounts payable suspense accounts","P_01282E_PSAS_AP_suspense",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1088)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1088)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1088)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1088)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1088)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1088)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1088)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4111,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4111 P_01542E PSAS - PREPAID EXP Test other receivables (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01542E Test other receivables (CAS 540)"},"PREPAID EXP","Test other receivables (CAS 540)","P_01542E_PSAS_Other_receiv_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1089)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1089)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1089)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1089)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1089)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1089)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1089)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4112,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4112 P_01231E PSAS - PREPAID EXP Verify presentation and disclosure—Prepaid expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Prepaid expenses"},"PREPAID EXP","Verify presentation and disclosure—Prepaid expenses","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1090)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1090)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1090)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1090)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1090)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1090)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1090)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4113,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4113 P_01016E PSAS - NOTES REC Lead schedule—Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Notes receivable"},"NOTES REC","Lead schedule—Notes receivable","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1091)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1091)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1091)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1091)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1091)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1091)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1091)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4114,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4114 P_01220E PSAS - NOTES REC Year-end rollforward testing—Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Notes receivable"},"NOTES REC","Year-end rollforward testing—Notes receivable","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1092)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1092)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1092)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1092)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1092)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1092)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1092)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4447,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4447 P_01010E PSAS - NOTES REC Plan response - Segregation of duties risk—Treasury"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Treasury"},"NOTES REC","Plan response - Segregation of duties risk—Treasury","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1093)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1093)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1093)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1093)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1093)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1093)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1093)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4448,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4448 P_01011E PSAS - NOTES REC Plan response - Unauthorized changes are made to master file data risk—Treasury"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Treasury"},"NOTES REC","Plan response - Unauthorized changes are made to master file data risk—Treasury","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1094)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1094)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1094)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1094)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1094)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1094)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1094)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4115,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4115 P_00988E PSAS - NOTES REC Substantive Analytics—Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Notes receivable"},"NOTES REC","Substantive Analytics—Notes receivable","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1095)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1095)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1095)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1095)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1095)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1095)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1095)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4117,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4117 P_01554E PSAS - NOTES REC Confirm notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01554E Confirm notes receivable"},"NOTES REC","Confirm notes receivable","P_01554E_PSAS_Confirm_NR",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1096)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1096)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1096)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1096)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1096)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1096)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1096)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4118,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4118 P_01284E PSAS - NOTES REC Obtain movement schedule - Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01284E Obtain movement schedule - Notes receivable"},"NOTES REC","Obtain movement schedule - Notes receivable","P_01284E_PSAS_NR_movement",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1097)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1097)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1097)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1097)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1097)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1097)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1097)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4449,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4449 P_01227E PSAS - NOTES REC Test bank reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01227E Test bank reconciliations"},"NOTES REC","Test bank reconciliations","P_01227E_PSAS_Bank_rec",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1098)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1098)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1098)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1098)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1098)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1098)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1098)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4119,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4119 P_01285E PSAS - NOTES REC Test categorization - Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01285E Test categorization - Notes receivable"},"NOTES REC","Test categorization - Notes receivable","P_01285E_PSAS_NR_categorization",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1099)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1099)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1099)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1099)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1099)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1099)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1099)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4120,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4120 P_01286E PSAS - NOTES REC Test impairment assessment - Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01286E Test impairment assessment - Notes receivable"},"NOTES REC","Test impairment assessment - Notes receivable","P_01286E_PSAS_NR_Impairment",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1100)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1100)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1100)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1100)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1100)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1100)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1100)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4121,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4121 P_01287E PSAS - NOTES REC Test initial recognition and measurement - Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01287E Test initial recognition and measurement - Notes receivable"},"NOTES REC","Test initial recognition and measurement - Notes receivable","P_01287E_PSAS_NR_recogn _measure",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1101)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1101)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1101)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1101)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1101)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1101)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1101)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4122,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4122 P_01288E PSAS - NOTES REC Test reversals of impairment - Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01288E Test reversals of impairment - Notes receivable"},"NOTES REC","Test reversals of impairment - Notes receivable","P_01288E_PSAS_NR_impair_reversal",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1102)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1102)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1102)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1102)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1102)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1102)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1102)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4123,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4123 P_01289E PSAS - NOTES REC Test subsequent measurement at amortized cost - Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01289E Test subsequent measurement at amortized cost - Notes receivable"},"NOTES REC","Test subsequent measurement at amortized cost - Notes receivable","P_01289E_PSAS_NR_subsequent_cost",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1103)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1103)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1103)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1103)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1103)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1103)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1103)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4124,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4124 P_01555E PSAS - NOTES REC Test subsequent measurement at fair value - Notes receivable (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01555E Test subsequent measurement at fair value - Notes receivable (CAS 540)"},"NOTES REC","Test subsequent measurement at fair value - Notes receivable (CAS 540)","P_01555E_PSAS_NR_subs_FV_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1104)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1104)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1104)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1104)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1104)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1104)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1104)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4125,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4125 P_01230E PSAS - NOTES REC Test translation of foreign currency—Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01230E Test translation of foreign currency—Notes receivable"},"NOTES REC","Test translation of foreign currency—Notes receivable","P_01230E_PSAS_Foreign_currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1105)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1105)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1105)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1105)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1105)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1105)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1105)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4116,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4116 P_01291E PSAS - NOTES REC Understand and update agreement information - Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01291E Understand and update agreement information - Notes receivable"},"NOTES REC","Understand and update agreement information - Notes receivable","P_01291E_PSAS_Understand_NR",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1106)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1106)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1106)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1106)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1106)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1106)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1106)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4126,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4126 P_01292E PSAS - NOTES REC Verify the appropriateness of derecognition - Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01292E Verify the appropriateness of derecognition - Notes receivable"},"NOTES REC","Verify the appropriateness of derecognition - Notes receivable","P_01292E_PSAS_NR_derecognition",null,null,"A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1107)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1107)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1107)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1107)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1107)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1107)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1107)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4127,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4127 P_01293E PSAS - NOTES REC Vouch additions and repayments - Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01293E Vouch additions and repayments - Notes receivable"},"NOTES REC","Vouch additions and repayments - Notes receivable","P_01293E_PSAS_NR_Vouch_additions",null,null,"C, A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1108)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1108)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1108)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1108)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1108)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1108)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1108)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4128,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4128 P_01231E PSAS - NOTES REC Verify presentation and disclosure—Notes receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Notes receivable"},"NOTES REC","Verify presentation and disclosure—Notes receivable","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1109)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1109)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1109)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1109)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1109)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1109)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1109)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4130,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4130 P_01016E PSAS - PP&E Lead schedule—Leases"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Leases"},"PP&E","Lead schedule—Leases","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1110)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1110)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1110)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1110)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1110)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1110)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1110)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4129,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4129 P_01016E PSAS - PP&E Lead schedule—Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Property, plant and equipment"},"PP&E","Lead schedule—Property, plant and equipment","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1111)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1111)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1111)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1111)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1111)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1111)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1111)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4131,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4131 P_01220E PSAS - PP&E Year-end rollforward testing—Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Property, plant and equipment"},"PP&E","Year-end rollforward testing—Property, plant and equipment","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1112)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1112)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1112)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1112)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1112)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1112)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1112)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4450,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4450 P_01010E PSAS - PP&E Plan response - Segregation of duties risk—Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Property, plant and equipment"},"PP&E","Plan response - Segregation of duties risk—Property, plant and equipment","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1113)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1113)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1113)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1113)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1113)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1113)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1113)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4451,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4451 P_01011E PSAS - PP&E Plan response - Unauthorized changes are made to master file data risk—Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Property, plant and equipment"},"PP&E","Plan response - Unauthorized changes are made to master file data risk—Property, plant and equipment","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1114)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1114)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1114)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1114)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1114)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1114)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1114)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4133,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4133 P_01556E PSAS - PP&E Substantive Analytics - Test depreciation expense (CAS 540)—Depreciation expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01556E Substantive Analytics - Test depreciation expense (CAS 540)—Depreciation expense"},"PP&E","Substantive Analytics - Test depreciation expense (CAS 540)—Depreciation expense","P_01556E_Subst_analyt_dep_exp_CAS540",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1115)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1115)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1115)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1115)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1115)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1115)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1115)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4132,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4132 P_00988E PSAS - PP&E Substantive Analytics—Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Property, plant and equipment"},"PP&E","Substantive Analytics—Property, plant and equipment","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1116)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1116)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1116)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1116)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1116)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1116)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1116)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4134,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4134 P_01294E PSAS - PP&E Examine repairs and maintenance accounts - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01294E Examine repairs and maintenance accounts - Property, plant and equipment"},"PP&E","Examine repairs and maintenance accounts - Property, plant and equipment","P_01294E_PSAS_Repair_maintenance",null,null,"C, A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1117)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1117)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1117)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1117)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1117)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1117)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1117)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4135,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4135 P_01557E PSAS - PP&E For lessees - Test initial accounting for leases (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01557E For lessees - Test initial accounting for leases (CAS 540)"},"PP&E","For lessees - Test initial accounting for leases (CAS 540)","P_01557E_PSAS_Lessee_leases_CAS540",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1118)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1118)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1118)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1118)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1118)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1118)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1118)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4452,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4452 P_01014E PSAS - PP&E For lessees - Test the subsequent accounting for leases"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01014E For lessees - Test the subsequent accounting for leases"},"PP&E","For lessees - Test the subsequent accounting for leases","P_01014E_PSAS_Leases_subseq",null,null,"C, A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1119)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1119)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1119)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1119)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1119)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1119)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1119)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4136,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4136 P_01558E PSAS - PP&E For lessors - Test initial accounting for leases (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01558E For lessors - Test initial accounting for leases (CAS 540)"},"PP&E","For lessors - Test initial accounting for leases (CAS 540)","P_01558E_PSAS_Lessor_initial_CAS540",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1120)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1120)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1120)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1120)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1120)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1120)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1120)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4137,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4137 P_01297E PSAS - PP&E For lessors - Test the subsequent accounting for leases"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01297E For lessors - Test the subsequent accounting for leases"},"PP&E","For lessors - Test the subsequent accounting for leases","P_01297E_PSAS_Lessor_subsequent",null,null,"C, A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1121)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1121)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1121)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1121)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1121)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1121)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1121)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4138,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4138 P_01298E PSAS - PP&E Identify and test restrictions and designations over property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01298E Identify and test restrictions and designations over property, plant and equipment"},"PP&E","Identify and test restrictions and designations over property, plant and equipment","P_01298E_PSAS_PPE_restrictions",null,null,"C, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1122)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1122)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1122)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1122)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1122)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1122)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1122)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4453,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4453 P_01549E PSAS - PP&E Test contingent liabilities (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01549E Test contingent liabilities (CAS 540)"},"PP&E","Test contingent liabilities (CAS 540)","P_01549E_PSAS_Conting_CAS540",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1123)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1123)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1123)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1123)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1123)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1123)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1123)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4139,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4139 P_01299E PSAS - PP&E Identify whether fully depreciated assets are utilized - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01299E Identify whether fully depreciated assets are utilized - Property, plant and equipment"},"PP&E","Identify whether fully depreciated assets are utilized - Property, plant and equipment","P_01299E_PSAS_Fully_depreciated",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1124)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1124)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1124)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1124)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1124)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1124)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1124)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4140,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4140 P_01559E PSAS - PP&E Obtain movement schedule and detailed listings - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01559E Obtain movement schedule and detailed listings - Property, plant and equipment"},"PP&E","Obtain movement schedule and detailed listings - Property, plant and equipment","P_01559E_PSAS_PPE_movement",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1125)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1125)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1125)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1125)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1125)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1125)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1125)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4150,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4150 P_01560E PSAS - PP&E Obtain movement schedule and test provisions associated with exit or disposal activities (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01560E Obtain movement schedule and test provisions associated with exit or disposal activities (CAS 540)"},"PP&E","Obtain movement schedule and test provisions associated with exit or disposal activities (CAS 540)","P_01560E_PSAS_Prov_exit_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1126)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1126)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1126)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1126)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1126)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1126)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1126)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4141,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4141 P_01301E PSAS - PP&E Physically inspect property, plant and equipment items"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01301E Physically inspect property, plant and equipment items"},"PP&E","Physically inspect property, plant and equipment items","P_01301E_PSAS_Inspect_PPE",null,null,"C, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1127)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1127)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1127)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1127)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1127)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1127)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1127)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4454,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4454 P_01303E PSAS - PP&E Search for unrecorded liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01303E Search for unrecorded liabilities"},"PP&E","Search for unrecorded liabilities","P_01303E_PSAS_Unrecord_liab",null,null,"C, A, CO, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1128)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1128)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1128)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1128)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1128)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1128)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1128)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4142,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4142 P_01304E PSAS - PP&E Test additions - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01304E Test additions - Property, plant and equipment"},"PP&E","Test additions - Property, plant and equipment","P_01304E_PSAS_PPE_additions",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1129)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1129)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1129)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1129)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1129)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1129)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1129)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4143,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4143 P_01722E PSAS - PP&E Test asset retirement obligation liabilities (AROs) (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01722E Test asset retirement obligation liabilities (AROs) (CAS 540)"},"PP&E","Test asset retirement obligation liabilities (AROs) (CAS 540)","P_01722E_PSAS_Test_AROs_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1130)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1130)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1130)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1130)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1130)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1130)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1130)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4144,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4144 P_01562E PSAS - PP&E Test borrowing costs capitalized (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01562E Test borrowing costs capitalized (CAS 540)"},"PP&E","Test borrowing costs capitalized (CAS 540)","P_01562E_PSAS_Borrowing costs_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1131)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1131)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1131)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1131)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1131)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1131)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1131)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4145,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4145 P_01563E PSAS - PP&E Test construction in progress additions (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01563E Test construction in progress additions (CAS 540)"},"PP&E","Test construction in progress additions (CAS 540)","P_01563E_PSAS_Const_progress_CAS540",null,null,"A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1132)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1132)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1132)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1132)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1132)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1132)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1132)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4146,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4146 P_01564E PSAS - PP&E Test depreciation expense - Property, plant and equipment (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01564E Test depreciation expense - Property, plant and equipment (CAS 540)"},"PP&E","Test depreciation expense - Property, plant and equipment (CAS 540)","P_01564E_PSAS_Deprec_exp_CAS540",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1133)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1133)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1133)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1133)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1133)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1133)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1133)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4147,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4147 P_01565E PSAS - PP&E Test disposals - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01565E Test disposals - Property, plant and equipment"},"PP&E","Test disposals - Property, plant and equipment","P_01565E_PSAS_PPE_disposals",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1134)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1134)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1134)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1134)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1134)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1134)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1134)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4148,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4148 P_01310E PSAS - PP&E Test impairment assessment - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01310E Test impairment assessment - Property, plant and equipment"},"PP&E","Test impairment assessment - Property, plant and equipment","P_01310E_PSAS_PPE_Impairment",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1135)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1135)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1135)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1135)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1135)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1135)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1135)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4149,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4149 P_01311E PSAS - PP&E Test non-current assets held for sale"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01311E Test non-current assets held for sale"},"PP&E","Test non-current assets held for sale","P_01311E_PSAS_Held_for_sale",null,null,"A, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1136)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1136)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1136)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1136)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1136)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1136)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1136)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4151,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4151 P_01591E PSAS - PP&E Test sale and leaseback transactions"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01591E Test sale and leaseback transactions"},"PP&E","Test sale and leaseback transactions","P_01591E_PSAS_Sale_leaseback",null,null,"C, A, E/O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1137)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1137)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1137)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1137)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1137)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1137)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1137)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4152,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4152 P_01231E PSAS - PP&E Verify presentation and disclosure—Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Property, plant and equipment"},"PP&E","Verify presentation and disclosure—Property, plant and equipment","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1138)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1138)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1138)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1138)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1138)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1138)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1138)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4153,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4153 P_00265E PSAS - PP&E *Test the accounting for collections"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00265E *Test the accounting for collections"},"PP&E","*Test the accounting for collections","P_00265E_PSAS_Test_collections",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1139)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1139)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1139)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1139)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1139)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1139)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1139)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4163,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4163 P_01016E PSAS - INVSTMT SUBS & AFFIL *Lead schedule—Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E *Lead schedule—Investments in subsidiaries and affiliates"},"INVSTMT SUBS & AFFIL","*Lead schedule—Investments in subsidiaries and affiliates","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1140)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1140)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1140)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1140)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1140)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1140)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1140)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4164,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4164 P_01220E PSAS - INVSTMT SUBS & AFFIL *Year-end rollforward testing—Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E *Year-end rollforward testing—Investments in subsidiaries and affiliates"},"INVSTMT SUBS & AFFIL","*Year-end rollforward testing—Investments in subsidiaries and affiliates","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1141)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1141)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1141)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1141)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1141)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1141)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1141)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4455,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4455 P_01010E PSAS - INVSTMT SUBS & AFFIL *Plan response - Segregation of duties risk—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E *Plan response - Segregation of duties risk—Period-end Financial Reporting"},"INVSTMT SUBS & AFFIL","*Plan response - Segregation of duties risk—Period-end Financial Reporting","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1142)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1142)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1142)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1142)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1142)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1142)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1142)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4456,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4456 P_01011E PSAS - INVSTMT SUBS & AFFIL *Plan response - Unauthorized changes are made to master file data risk—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E *Plan response - Unauthorized changes are made to master file data risk—Period-end Financial Reporting"},"INVSTMT SUBS & AFFIL","*Plan response - Unauthorized changes are made to master file data risk—Period-end Financial Reporting","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1143)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1143)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1143)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1143)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1143)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1143)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1143)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4165,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4165 P_00267E PSAS - INVSTMT SUBS & AFFIL *Examine the accounting for investments under the modified equity method"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00267E *Examine the accounting for investments under the modified equity method"},"INVSTMT SUBS & AFFIL","*Examine the accounting for investments under the modified equity method","P_00267E_PSAS_Modified_equity",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1144)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1144)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1144)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1144)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1144)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1144)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1144)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4166,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4166 P_01748E PSAS - INVSTMT SUBS & AFFIL *Obtain movement schedule - Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01748E *Obtain movement schedule - Investments in subsidiaries and affiliates"},"INVSTMT SUBS & AFFIL","*Obtain movement schedule - Investments in subsidiaries and affiliates","P_01748E_PSAS_Subs_movement",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1145)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1145)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1145)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1145)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1145)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1145)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1145)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4167,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4167 P_01746E PSAS - INVSTMT SUBS & AFFIL *Test additions - Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01746E *Test additions - Investments in subsidiaries and affiliates"},"INVSTMT SUBS & AFFIL","*Test additions - Investments in subsidiaries and affiliates","P_01746E_PSAS_Subs_additions",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1146)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1146)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1146)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1146)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1146)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1146)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1146)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4168,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4168 P_00270E PSAS - INVSTMT SUBS & AFFIL *Test disposals or partial disposals - Investments under modified equity method"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00270E *Test disposals or partial disposals - Investments under modified equity method"},"INVSTMT SUBS & AFFIL","*Test disposals or partial disposals - Investments under modified equity method","P_00270E_PSAS_Subs_disposals",null,null,"A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1147)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1147)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1147)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1147)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1147)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1147)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1147)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4169,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4169 P_01519E PSAS - INVSTMT SUBS & AFFIL *Test impairment assessment - Investments under modified equity method"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01519E *Test impairment assessment - Investments under modified equity method"},"INVSTMT SUBS & AFFIL","*Test impairment assessment - Investments under modified equity method","P_01519E_PSAS_Subs_impairment",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1148)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1148)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1148)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1148)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1148)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1148)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1148)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4170,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4170 P_01230E PSAS - INVSTMT SUBS & AFFIL *Test translation of foreign currency—Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01230E *Test translation of foreign currency—Investments in subsidiaries and affiliates"},"INVSTMT SUBS & AFFIL","*Test translation of foreign currency—Investments in subsidiaries and affiliates","P_01230E_PSAS_Foreign_currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1149)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1149)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1149)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1149)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1149)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1149)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1149)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4171,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4171 P_01231E PSAS - INVSTMT SUBS & AFFIL *Verify presentation and disclosure—Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E *Verify presentation and disclosure—Investments in subsidiaries and affiliates"},"INVSTMT SUBS & AFFIL","*Verify presentation and disclosure—Investments in subsidiaries and affiliates","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1150)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1150)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1150)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1150)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1150)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1150)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1150)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4012,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4012 P_01016E PSAS - INVSTMT DEBT & EQTY Lead schedule—Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Lead schedule—Investments in debt and equity securities","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1151)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1151)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1151)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1151)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1151)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1151)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1151)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4013,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4013 P_01220E PSAS - INVSTMT DEBT & EQTY Year-end rollforward testing—Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Year-end rollforward testing—Investments in debt and equity securities","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1152)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1152)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1152)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1152)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1152)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1152)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1152)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4412,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4412 P_01010E PSAS - INVSTMT DEBT & EQTY Plan response - Segregation of duties risk—Treasury"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Treasury"},"INVSTMT DEBT & EQTY","Plan response - Segregation of duties risk—Treasury","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1153)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1153)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1153)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1153)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1153)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1153)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1153)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4413,"PSAS+4200",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4413 P_01011E PSAS+4200 - INVSTMT DEBT & EQTY Plan response - Unauthorized changes are made to master file data risk—Treasury"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Treasury"},"INVSTMT DEBT & EQTY","Plan response - Unauthorized changes are made to master file data risk—Treasury","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1154)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1154)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1154)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1154)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1154)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1154)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1154)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4414,"PSAS+4200",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4414 P_00988E PSAS+4200 - INVSTMT DEBT & EQTY Substantive Analytics—Investment income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Investment income"},"INVSTMT DEBT & EQTY","Substantive Analytics—Investment income","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1155)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1155)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1155)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1155)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1155)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1155)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1155)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4014,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4014 P_00988E PSAS - INVSTMT DEBT & EQTY Substantive Analytics—Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Substantive Analytics—Investments in debt and equity securities","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1156)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1156)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1156)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1156)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1156)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1156)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1156)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4015,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4015 P_01566E PSAS - INVSTMT DEBT & EQTY Confirm investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01566E Confirm investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Confirm investments in debt and equity securities","P_01566E_PSAS_Confirm_investment",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1157)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1157)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1157)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1157)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1157)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1157)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1157)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4016,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4016 P_01316E PSAS - INVSTMT DEBT & EQTY Consider financial condition of custodians"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01316E Consider financial condition of custodians"},"INVSTMT DEBT & EQTY","Consider financial condition of custodians","P_01316E_PSAS_Custodians",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1158)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1158)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1158)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1158)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1158)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1158)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1158)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4017,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4017 P_01317E PSAS - INVSTMT DEBT & EQTY Identify and test restrictions and designations over investments"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01317E Identify and test restrictions and designations over investments"},"INVSTMT DEBT & EQTY","Identify and test restrictions and designations over investments","P_01317E_PSAS_Invest_restriction",null,null,"C, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1159)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1159)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1159)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1159)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1159)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1159)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1159)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4018,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4018 P_01318E PSAS - INVSTMT DEBT & EQTY Obtain movement schedule - Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01318E Obtain movement schedule - Investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Obtain movement schedule - Investments in debt and equity securities","P_01318E_PSAS_Invest_movement",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1160)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1160)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1160)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1160)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1160)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1160)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1160)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4019,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4019 P_01319E PSAS - INVSTMT DEBT & EQTY Physically inspect securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01319E Physically inspect securities"},"INVSTMT DEBT & EQTY","Physically inspect securities","P_01319E_PSAS_Inspect_securities",null,null,"C, A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1161)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1161)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1161)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1161)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1161)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1161)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1161)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4020,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4020 P_01320E PSAS - INVSTMT DEBT & EQTY Test categorization - Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01320E Test categorization - Investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Test categorization - Investments in debt and equity securities","P_01320E_PSAS_Inv_categorization",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1162)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1162)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1162)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1162)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1162)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1162)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1162)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4021,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4021 P_01321E PSAS - INVSTMT DEBT & EQTY Test impairment assessment - Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01321E Test impairment assessment - Investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Test impairment assessment - Investments in debt and equity securities","P_01321E_PSAS_Invest_impairment",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1163)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1163)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1163)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1163)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1163)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1163)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1163)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4022,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4022 P_01322E PSAS - INVSTMT DEBT & EQTY Test investment and interest income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01322E Test investment and interest income"},"INVSTMT DEBT & EQTY","Test investment and interest income","P_01322E_PSAS_Invest_income",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1164)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1164)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1164)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1164)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1164)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1164)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1164)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4023,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4023 P_01323E PSAS - INVSTMT DEBT & EQTY Test purchase or sales commitments"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01323E Test purchase or sales commitments"},"INVSTMT DEBT & EQTY","Test purchase or sales commitments","P_01323E_PSAS_Test_commitments",null,null,"C, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1165)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1165)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1165)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1165)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1165)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1165)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1165)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4024,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4024 P_01324E PSAS - INVSTMT DEBT & EQTY Test purchases (initial measurement) of investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01324E Test purchases (initial measurement) of investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Test purchases (initial measurement) of investments in debt and equity securities","P_01324E_PSAS_Invest_purchases",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1166)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1166)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1166)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1166)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1166)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1166)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1166)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4025,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4025 P_01325E PSAS - INVSTMT DEBT & EQTY Test sales of investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01325E Test sales of investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Test sales of investments in debt and equity securities","P_01325E_PSAS_Investment_sales",null,null,"A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1167)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1167)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1167)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1167)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1167)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1167)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1167)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4026,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4026 P_01326E PSAS - INVSTMT DEBT & EQTY Test subsequent measurement at amortized cost - Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01326E Test subsequent measurement at amortized cost - Investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Test subsequent measurement at amortized cost - Investments in debt and equity securities","P_01326E_PSAS_Measurement_cost",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1168)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1168)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1168)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1168)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1168)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1168)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1168)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4027,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4027 P_01567E PSAS - INVSTMT DEBT & EQTY Test subsequent measurement at fair value - Investments in debt and equity securities (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01567E Test subsequent measurement at fair value - Investments in debt and equity securities (CAS 540)"},"INVSTMT DEBT & EQTY","Test subsequent measurement at fair value - Investments in debt and equity securities (CAS 540)","P_01567E_PSAS_Measur_FV_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1169)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1169)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1169)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1169)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1169)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1169)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1169)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4028,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4028 P_01230E PSAS - INVSTMT DEBT & EQTY Test translation of foreign currency—Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01230E Test translation of foreign currency—Investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Test translation of foreign currency—Investments in debt and equity securities","P_01230E_PSAS_Foreign_currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1170)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1170)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1170)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1170)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1170)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1170)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1170)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4029,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4029 P_01329E PSAS - INVSTMT DEBT & EQTY Verify third party owned investments"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01329E Verify third party owned investments"},"INVSTMT DEBT & EQTY","Verify third party owned investments","P_01329E_PSAS_Third_party_invest",null,null,"R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1171)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1171)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1171)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1171)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1171)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1171)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1171)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4030,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4030 P_01231E PSAS - INVSTMT DEBT & EQTY Verify presentation and disclosure—Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Investments in debt and equity securities"},"INVSTMT DEBT & EQTY","Verify presentation and disclosure—Investments in debt and equity securities","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1172)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1172)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1172)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1172)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1172)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1172)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1172)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4031,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4031 P_00261E PSAS - INVSTMT DEBT & EQTY *Test sales of investments in debt and equity securities - Deferral method"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00261E *Test sales of investments in debt and equity securities - Deferral method"},"INVSTMT DEBT & EQTY","*Test sales of investments in debt and equity securities - Deferral method","P_00261E_PSAS_Invest_sales_def",null,null,"A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1173)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1173)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1173)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1173)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1173)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1173)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1173)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4032,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4032 P_00262E PSAS - INVSTMT DEBT & EQTY *Test sales of investments in debt and equity securities - Restricted fund method"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00262E *Test sales of investments in debt and equity securities - Restricted fund method"},"INVSTMT DEBT & EQTY","*Test sales of investments in debt and equity securities - Restricted fund method","P_00262E_PSAS_Invest_sales_restr",null,null,"A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1174)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1174)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1174)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1174)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1174)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1174)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1174)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4154,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4154 P_01016E PSAS - INVSTMT GBPs & GBEs Lead schedule—Investments in GBPs and GBEs"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Investments in GBPs and GBEs"},"INVSTMT GBPs & GBEs","Lead schedule—Investments in GBPs and GBEs","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1175)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1175)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1175)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1175)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1175)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1175)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1175)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4155,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4155 P_01220E PSAS - INVSTMT GBPs & GBEs Year-end rollforward testing—Investments in GBPs and GBEs"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Investments in GBPs and GBEs"},"INVSTMT GBPs & GBEs","Year-end rollforward testing—Investments in GBPs and GBEs","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1176)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1176)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1176)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1176)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1176)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1176)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1176)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4156,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4156 P_01330E PSAS - INVSTMT GBPs & GBEs Examine the modified equity accounting for GBPs and GBEs"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01330E Examine the modified equity accounting for GBPs and GBEs"},"INVSTMT GBPs & GBEs","Examine the modified equity accounting for GBPs and GBEs","P_01330E_PSAS_Modified_equity",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1177)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1177)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1177)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1177)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1177)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1177)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1177)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4157,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4157 P_01331E PSAS - INVSTMT GBPs & GBEs Obtain movement schedule - Investments in partnerships and controlled organizations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01331E Obtain movement schedule - Investments in partnerships and controlled organizations"},"INVSTMT GBPs & GBEs","Obtain movement schedule - Investments in partnerships and controlled organizations","P_01331E_PSAS_GBP_GBE_movement",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1178)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1178)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1178)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1178)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1178)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1178)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1178)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4158,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4158 P_01332E PSAS - INVSTMT GBPs & GBEs Test additions - Investments in GBPs and GBEs"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01332E Test additions - Investments in GBPs and GBEs"},"INVSTMT GBPs & GBEs","Test additions - Investments in GBPs and GBEs","P_01332E_PSAS_GBP_GBE_additions",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1179)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1179)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1179)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1179)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1179)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1179)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1179)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4159,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4159 P_01333E PSAS - INVSTMT GBPs & GBEs Test disposals or partial disposals - Investments in GBPs and GBEs"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01333E Test disposals or partial disposals - Investments in GBPs and GBEs"},"INVSTMT GBPs & GBEs","Test disposals or partial disposals - Investments in GBPs and GBEs","P_01333E_PSAS_GBP_GBE_disposals",null,null,"A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1180)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1180)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1180)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1180)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1180)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1180)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1180)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4160,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4160 P_01334E PSAS - INVSTMT GBPs & GBEs Test impairment assessment - Investments in GBPs and GBEs"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01334E Test impairment assessment - Investments in GBPs and GBEs"},"INVSTMT GBPs & GBEs","Test impairment assessment - Investments in GBPs and GBEs","P_01334E_PSAS_GBP_GBE_impairment",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1181)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1181)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1181)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1181)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1181)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1181)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1181)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4161,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4161 P_01230E PSAS - INVSTMT GBPs & GBEs Test translation of foreign currency—Investments in GBPs and GBEs"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01230E Test translation of foreign currency—Investments in GBPs and GBEs"},"INVSTMT GBPs & GBEs","Test translation of foreign currency—Investments in GBPs and GBEs","P_01230E_PSAS_Foreign_currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1182)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1182)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1182)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1182)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1182)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1182)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1182)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4162,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4162 P_01231E PSAS - INVSTMT GBPs & GBEs Verify presentation and disclosure—Investments in GBPs and GBEs"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Investments in GBPs and GBEs"},"INVSTMT GBPs & GBEs","Verify presentation and disclosure—Investments in GBPs and GBEs","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1183)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1183)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1183)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1183)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1183)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1183)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1183)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4172,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4172 P_01016E PSAS - INTGBL ASSETS SUB AMORT *Lead schedule—Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E *Lead schedule—Intangible assets subject to amortization"},"INTGBL ASSETS SUB AMORT","*Lead schedule—Intangible assets subject to amortization","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1184)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1184)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1184)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1184)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1184)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1184)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1184)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4173,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4173 P_01220E PSAS - INTGBL ASSETS SUB AMORT *Year-end rollforward testing—Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E *Year-end rollforward testing—Intangible assets subject to amortization"},"INTGBL ASSETS SUB AMORT","*Year-end rollforward testing—Intangible assets subject to amortization","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1185)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1185)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1185)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1185)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1185)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1185)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1185)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4457,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4457 P_01010E PSAS - INTGBL ASSETS SUB AMORT *Plan response - Segregation of duties risk—Intangible assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E *Plan response - Segregation of duties risk—Intangible assets"},"INTGBL ASSETS SUB AMORT","*Plan response - Segregation of duties risk—Intangible assets","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1186)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1186)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1186)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1186)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1186)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1186)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1186)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4458,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4458 P_01011E PSAS - INTGBL ASSETS SUB AMORT *Plan response - Unauthorized changes are made to master file data risk—Intangible assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E *Plan response - Unauthorized changes are made to master file data risk—Intangible assets"},"INTGBL ASSETS SUB AMORT","*Plan response - Unauthorized changes are made to master file data risk—Intangible assets","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1187)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1187)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1187)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1187)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1187)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1187)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1187)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4622,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4622 P_01568E PSAS - INTGBL ASSETS SUB AMORT *Substantive Analytics—Test amortization expense (CAS 540)—Amortization expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01568E *Substantive Analytics—Test amortization expense (CAS 540)—Amortization expense"},"INTGBL ASSETS SUB AMORT","*Substantive Analytics—Test amortization expense (CAS 540)—Amortization expense","P_01568E_PSAS_Sub_analytics_amort_CAS540",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1188)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1188)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1188)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1188)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1188)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1188)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1188)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4174,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4174 P_00988E PSAS - INTGBL ASSETS SUB AMORT *Substantive Analytics—Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E *Substantive Analytics—Intangible assets subject to amortization"},"INTGBL ASSETS SUB AMORT","*Substantive Analytics—Intangible assets subject to amortization","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1189)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1189)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1189)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1189)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1189)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1189)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1189)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4175,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4175 P_01743E PSAS - INTGBL ASSETS SUB AMORT *Obtain movement schedule and detailed listings - Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01743E *Obtain movement schedule and detailed listings - Intangible assets subject to amortization"},"INTGBL ASSETS SUB AMORT","*Obtain movement schedule and detailed listings - Intangible assets subject to amortization","P_01743E_PSAS_Intang_movement",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1190)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1190)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1190)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1190)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1190)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1190)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1190)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4176,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4176 P_01751E PSAS - INTGBL ASSETS SUB AMORT *Test additions - Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01751E *Test additions - Intangible assets subject to amortization"},"INTGBL ASSETS SUB AMORT","*Test additions - Intangible assets subject to amortization","P_01751E_PSAS_Intang_additions",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1191)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1191)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1191)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1191)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1191)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1191)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1191)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4177,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4177 P_01569E PSAS - INTGBL ASSETS SUB AMORT *Test amortization expense - Intangible assets subject to amortization (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01569E *Test amortization expense - Intangible assets subject to amortization (CAS 540)"},"INTGBL ASSETS SUB AMORT","*Test amortization expense - Intangible assets subject to amortization (CAS 540)","P_01569E_PSAS_Amort_exp_CAS540",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1192)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1192)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1192)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1192)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1192)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1192)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1192)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4178,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4178 P_01562E PSAS - INTGBL ASSETS SUB AMORT *Test borrowing costs capitalized (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01562E *Test borrowing costs capitalized (CAS 540)"},"INTGBL ASSETS SUB AMORT","*Test borrowing costs capitalized (CAS 540)","P_01562E_PSAS_Borrowing costs_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1193)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1193)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1193)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1193)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1193)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1193)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1193)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4179,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4179 P_01750E PSAS - INTGBL ASSETS SUB AMORT *Test disposals - Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01750E *Test disposals - Intangible assets subject to amortization"},"INTGBL ASSETS SUB AMORT","*Test disposals - Intangible assets subject to amortization","P_01750E_PSAS_Intang_disposals",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1194)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1194)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1194)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1194)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1194)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1194)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1194)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4180,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4180 P_01521E PSAS - INTGBL ASSETS SUB AMORT *Test impairment assessment - Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01521E *Test impairment assessment - Intangible assets subject to amortization"},"INTGBL ASSETS SUB AMORT","*Test impairment assessment - Intangible assets subject to amortization","P_01521E_PSAS_Intang_impairment",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1195)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1195)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1195)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1195)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1195)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1195)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1195)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4181,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4181 P_01231E PSAS - INTGBL ASSETS SUB AMORT *Verify presentation and disclosure—Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E *Verify presentation and disclosure—Intangible assets subject to amortization"},"INTGBL ASSETS SUB AMORT","*Verify presentation and disclosure—Intangible assets subject to amortization","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1196)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1196)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1196)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1196)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1196)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1196)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1196)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4669,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4669 P_01760E PSAS - INTGBL ASSETS SUB AMORT Examine research and development account"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01760E Examine research and development account"},"INTGBL ASSETS SUB AMORT","Examine research and development account","P_01760E_PSAS_Exam_ResearchDevel_Accts",null,null,"C, A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1197)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1197)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1197)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1197)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1197)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1197)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1197)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4670,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4670 P_01761E PSAS - INTGBL ASSETS SUB AMORT Identify whether fully amortized assets are utilized - Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01761E Identify whether fully amortized assets are utilized - Intangible assets subject to amortization"},"INTGBL ASSETS SUB AMORT","Identify whether fully amortized assets are utilized - Intangible assets subject to amortization","P_01761E_PSAS_Ident_FullAmortAssetsUtilized_IntangAmort",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1198)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1198)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1198)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1198)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1198)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1198)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1198)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4671,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4671 P_01762E PSAS - INTGBL ASSETS SUB AMORT Test internally generated additions in the development phase -  Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01762E Test internally generated additions in the development phase -  Intangible assets subject to amortization"},"INTGBL ASSETS SUB AMORT","Test internally generated additions in the development phase -  Intangible assets subject to amortization","P_01762E_PSAS_Test_InternGen_Add_DevPh_IntangAmort",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1199)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1199)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1199)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1199)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1199)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1199)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1199)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4187,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4187 P_01016E PSAS - ACCTS PAY Lead schedule—Accounts payable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Accounts payable"},"ACCTS PAY","Lead schedule—Accounts payable","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1200)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1200)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1200)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1200)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1200)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1200)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1200)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4188,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4188 P_01220E PSAS - ACCTS PAY Year-end rollforward testing—Accounts payable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Accounts payable"},"ACCTS PAY","Year-end rollforward testing—Accounts payable","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1201)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1201)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1201)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1201)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1201)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1201)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1201)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4459,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4459 P_01010E PSAS - ACCTS PAY Plan response - Segregation of duties risk—Purchasing & Payables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Purchasing & Payables"},"ACCTS PAY","Plan response - Segregation of duties risk—Purchasing & Payables","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1202)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1202)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1202)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1202)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1202)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1202)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1202)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4460,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4460 P_01011E PSAS - ACCTS PAY Plan response - Unauthorized changes are made to master file data risk—Purchasing & Payables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Purchasing & Payables"},"ACCTS PAY","Plan response - Unauthorized changes are made to master file data risk—Purchasing & Payables","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1203)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1203)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1203)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1203)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1203)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1203)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1203)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4189,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4189 P_00988E PSAS - ACCTS PAY Substantive Analytics—Accounts payable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Accounts payable"},"ACCTS PAY","Substantive Analytics—Accounts payable","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1204)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1204)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1204)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1204)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1204)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1204)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1204)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4190,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4190 P_01570E PSAS - ACCTS PAY Confirm accounts payable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01570E Confirm accounts payable"},"ACCTS PAY","Confirm accounts payable","P_01570E_PSAS_Confirm_AP",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1205)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1205)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1205)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1205)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1205)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1205)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1205)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4461,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4461 P_01540E PSAS - ACCTS PAY Confirm inter-entity balances and transactions"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01540E Confirm inter-entity balances and transactions"},"ACCTS PAY","Confirm inter-entity balances and transactions","P_01540E_PSAS_Confirm_inter_ent",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1206)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1206)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1206)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1206)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1206)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1206)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1206)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4191,"PSAS+4200",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4191 P_01549E PSAS+4200 - ACCTS PAY Test contingent liabilities (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01549E Test contingent liabilities (CAS 540)"},"ACCTS PAY","Test contingent liabilities (CAS 540)","P_01549E_PSAS_Conting_CAS540",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1207)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1207)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1207)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1207)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1207)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1207)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1207)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4462,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4462 P_01541E PSAS - ACCTS PAY Obtain detailed listings and test inter-entity accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01541E Obtain detailed listings and test inter-entity accounts"},"ACCTS PAY","Obtain detailed listings and test inter-entity accounts","P_01541E_PSAS_Inter_ent_accts",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1208)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1208)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1208)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1208)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1208)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1208)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1208)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4192,"PSAS+4200",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4192 P_01303E PSAS+4200 - ACCTS PAY Search for unrecorded liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01303E Search for unrecorded liabilities"},"ACCTS PAY","Search for unrecorded liabilities","P_01303E_PSAS_Unrecord_liab",null,null,"C, A, CO, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1209)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1209)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1209)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1209)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1209)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1209)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1209)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4193,"PSAS+4200",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4193 P_01336E PSAS+4200 - ACCTS PAY Search for unrecorded liabilities (CAAT)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01336E Search for unrecorded liabilities (CAAT)"},"ACCTS PAY","Search for unrecorded liabilities (CAAT)","P_01336E_PSAS_Unrecord_liab_CAAT",null,null,"C, A, CO, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1210)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1210)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1210)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1210)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1210)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1210)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1210)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4194,"PSAS+4200",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4194 P_01281E PSAS+4200 - ACCTS PAY Test accounts payable reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01281E Test accounts payable reconciliations"},"ACCTS PAY","Test accounts payable reconciliations","P_01281E_PSAS_AP_reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1211)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1211)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1211)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1211)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1211)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1211)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1211)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4195,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4195 P_01282E PSAS - ACCTS PAY Test accounts payable suspense accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01282E Test accounts payable suspense accounts"},"ACCTS PAY","Test accounts payable suspense accounts","P_01282E_PSAS_AP_suspense",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1212)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1212)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1212)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1212)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1212)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1212)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1212)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4463,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4463 P_01227E PSAS - ACCTS PAY Test bank reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01227E Test bank reconciliations"},"ACCTS PAY","Test bank reconciliations","P_01227E_PSAS_Bank_rec",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1213)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1213)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1213)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1213)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1213)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1213)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1213)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4464,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4464 P_01264E PSAS - ACCTS PAY Test cost of sales and operating expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01264E Test cost of sales and operating expenses"},"ACCTS PAY","Test cost of sales and operating expenses","P_01264E_PSAS_Cost_of_sales",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1214)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1214)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1214)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1214)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1214)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1214)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1214)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4196,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4196 P_01265E PSAS - ACCTS PAY Test credit notes received after period end"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01265E Test credit notes received after period end"},"ACCTS PAY","Test credit notes received after period end","P_01265E_PSAS_Credit_notes_rec",null,null,"C, A, CO, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1215)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1215)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1215)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1215)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1215)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1215)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1215)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4197,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4197 P_01267E PSAS - ACCTS PAY Test inventory receipts cut-off"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01267E Test inventory receipts cut-off"},"ACCTS PAY","Test inventory receipts cut-off","P_01267E_PSAS_Inventory_cutoff",null,null,"C, CO",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1216)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1216)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1216)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1216)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1216)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1216)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1216)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4465,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4465 P_01551E PSAS - ACCTS PAY Test supplier rebates, discounts or other incentives (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01551E Test supplier rebates, discounts or other incentives (CAS 540)"},"ACCTS PAY","Test supplier rebates, discounts or other incentives (CAS 540)","P_01551E_PSAS_Rebates_disc_other_CAS540",null,null,"C, A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1217)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1217)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1217)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1217)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1217)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1217)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1217)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4198,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4198 P_01229E PSAS - ACCTS PAY Test supplier statement reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01229E Test supplier statement reconciliations"},"ACCTS PAY","Test supplier statement reconciliations","P_01229E_PSAS_Supplier_stmt_rec",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1218)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1218)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1218)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1218)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1218)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1218)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1218)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4199,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4199 P_01230E PSAS - ACCTS PAY Test translation of foreign currency—Accounts payable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01230E Test translation of foreign currency—Accounts payable"},"ACCTS PAY","Test translation of foreign currency—Accounts payable","P_01230E_PSAS_Foreign_currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1219)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1219)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1219)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1219)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1219)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1219)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1219)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4200,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4200 P_01231E PSAS - ACCTS PAY Verify presentation and disclosure—Accounts payable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Accounts payable"},"ACCTS PAY","Verify presentation and disclosure—Accounts payable","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1220)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1220)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1220)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1220)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1220)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1220)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1220)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4466,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4466 P_01231E PSAS - ACCTS PAY Verify presentation and disclosure—Inter-entity accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Inter-entity accounts"},"ACCTS PAY","Verify presentation and disclosure—Inter-entity accounts","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1221)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1221)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1221)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1221)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1221)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1221)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1221)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4201,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4201 P_01016E PSAS - INTER-ENT ACCTS Lead schedule—Inter-entity accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Inter-entity accounts"},"INTER-ENT ACCTS","Lead schedule—Inter-entity accounts","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1222)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1222)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1222)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1222)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1222)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1222)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1222)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4202,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4202 P_01220E PSAS - INTER-ENT ACCTS Year-end rollforward testing—Inter-entity accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Inter-entity accounts"},"INTER-ENT ACCTS","Year-end rollforward testing—Inter-entity accounts","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1223)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1223)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1223)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1223)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1223)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1223)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1223)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4467,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4467 P_01010E PSAS - INTER-ENT ACCTS Plan response - Segregation of duties risk—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Period-end Financial Reporting"},"INTER-ENT ACCTS","Plan response - Segregation of duties risk—Period-end Financial Reporting","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1224)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1224)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1224)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1224)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1224)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1224)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1224)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4468,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4468 P_01011E PSAS - INTER-ENT ACCTS Plan response - Unauthorized changes are made to master file data risk—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Period-end Financial Reporting"},"INTER-ENT ACCTS","Plan response - Unauthorized changes are made to master file data risk—Period-end Financial Reporting","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1225)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1225)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1225)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1225)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1225)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1225)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1225)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4203,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4203 P_01540E PSAS - INTER-ENT ACCTS Confirm inter-entity balances and transactions"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01540E Confirm inter-entity balances and transactions"},"INTER-ENT ACCTS","Confirm inter-entity balances and transactions","P_01540E_PSAS_Confirm_inter_ent",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1226)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1226)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1226)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1226)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1226)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1226)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1226)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4204,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4204 P_01541E PSAS - INTER-ENT ACCTS Obtain detailed listings and test inter-entity accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01541E Obtain detailed listings and test inter-entity accounts"},"INTER-ENT ACCTS","Obtain detailed listings and test inter-entity accounts","P_01541E_PSAS_Inter_ent_accts",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1227)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1227)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1227)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1227)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1227)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1227)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1227)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4642,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4642 P_01590E PSAS - INTER-ENT ACCTS Assess adequacy of allowance for doubtful inter-entity accounts (CAS 540)—Inter-entity accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01590E Assess adequacy of allowance for doubtful inter-entity accounts (CAS 540)—Inter-entity accounts"},"INTER-ENT ACCTS","Assess adequacy of allowance for doubtful inter-entity accounts (CAS 540)—Inter-entity accounts","P_01590E_PSAS_Assess_AFDIA_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1228)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1228)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1228)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1228)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1228)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1228)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1228)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4205,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4205 P_01281E PSAS - INTER-ENT ACCTS Test accounts payable reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01281E Test accounts payable reconciliations"},"INTER-ENT ACCTS","Test accounts payable reconciliations","P_01281E_PSAS_AP_reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1229)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1229)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1229)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1229)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1229)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1229)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1229)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4206,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4206 P_01238E PSAS - INTER-ENT ACCTS Test accounts receivable reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01238E Test accounts receivable reconciliations"},"INTER-ENT ACCTS","Test accounts receivable reconciliations","P_01238E_PSAS_AR_reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1230)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1230)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1230)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1230)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1230)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1230)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1230)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4207,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4207 P_01231E PSAS - INTER-ENT ACCTS Verify presentation and disclosure—Inter-entity accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Inter-entity accounts"},"INTER-ENT ACCTS","Verify presentation and disclosure—Inter-entity accounts","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1231)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1231)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1231)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1231)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1231)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1231)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1231)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4208,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4208 P_01016E PSAS - ACCR, PROV & OTHER LIAB Lead schedule—Accruals, provisions and other liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Accruals, provisions and other liabilities"},"ACCR, PROV & OTHER LIAB","Lead schedule—Accruals, provisions and other liabilities","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1232)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1232)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1232)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1232)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1232)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1232)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1232)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4209,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4209 P_01220E PSAS - ACCR, PROV & OTHER LIAB Year-end rollforward testing—Accruals, provisions and other liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Accruals, provisions and other liabilities"},"ACCR, PROV & OTHER LIAB","Year-end rollforward testing—Accruals, provisions and other liabilities","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1233)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1233)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1233)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1233)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1233)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1233)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1233)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4469,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4469 P_01010E PSAS - ACCR, PROV & OTHER LIAB Plan response - Segregation of duties risk—Purchasing & Payables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Purchasing & Payables"},"ACCR, PROV & OTHER LIAB","Plan response - Segregation of duties risk—Purchasing & Payables","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1234)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1234)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1234)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1234)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1234)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1234)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1234)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4470,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4470 P_01011E PSAS - ACCR, PROV & OTHER LIAB Plan response - Unauthorized changes are made to master file data risk—Purchasing & Payables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Purchasing & Payables"},"ACCR, PROV & OTHER LIAB","Plan response - Unauthorized changes are made to master file data risk—Purchasing & Payables","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1235)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1235)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1235)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1235)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1235)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1235)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1235)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4210,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4210 P_00988E PSAS - ACCR, PROV & OTHER LIAB Substantive Analytics—Accruals, provisions and other liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Accruals, provisions and other liabilities"},"ACCR, PROV & OTHER LIAB","Substantive Analytics—Accruals, provisions and other liabilities","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1236)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1236)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1236)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1236)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1236)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1236)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1236)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4471,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4471 P_01570E PSAS - ACCR, PROV & OTHER LIAB Confirm accounts payable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01570E Confirm accounts payable"},"ACCR, PROV & OTHER LIAB","Confirm accounts payable","P_01570E_PSAS_Confirm_AP",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1237)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1237)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1237)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1237)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1237)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1237)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1237)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4211,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4211 P_01549E PSAS - ACCR, PROV & OTHER LIAB Test contingent liabilities (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01549E Test contingent liabilities (CAS 540)"},"ACCR, PROV & OTHER LIAB","Test contingent liabilities (CAS 540)","P_01549E_PSAS_Conting_CAS540",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1238)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1238)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1238)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1238)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1238)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1238)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1238)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4212,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4212 P_01571E PSAS - ACCR, PROV & OTHER LIAB Obtain detailed listings and test accruals and other liabilities (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01571E Obtain detailed listings and test accruals and other liabilities (CAS 540)"},"ACCR, PROV & OTHER LIAB","Obtain detailed listings and test accruals and other liabilities (CAS 540)","P_01571E_PSAS_Test_accruals_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1239)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1239)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1239)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1239)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1239)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1239)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1239)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4270,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4270 P_01572E PSAS - ACCR, PROV & OTHER LIAB Obtain movement schedule and test liabilities for contaminated sites (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01572E Obtain movement schedule and test liabilities for contaminated sites (CAS 540)"},"ACCR, PROV & OTHER LIAB","Obtain movement schedule and test liabilities for contaminated sites (CAS 540)","P_01572E_PSAS_Liab_contam_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1240)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1240)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1240)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1240)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1240)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1240)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1240)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4213,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4213 P_01573E PSAS - ACCR, PROV & OTHER LIAB Obtain movement schedule and test provisions (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01573E Obtain movement schedule and test provisions (CAS 540)"},"ACCR, PROV & OTHER LIAB","Obtain movement schedule and test provisions (CAS 540)","P_01573E_PSAS_Prov_movement_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1241)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1241)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1241)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1241)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1241)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1241)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1241)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4217,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4217 P_01560E PSAS - ACCR, PROV & OTHER LIAB Obtain movement schedule and test provisions associated with exit or disposal activities (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01560E Obtain movement schedule and test provisions associated with exit or disposal activities (CAS 540)"},"ACCR, PROV & OTHER LIAB","Obtain movement schedule and test provisions associated with exit or disposal activities (CAS 540)","P_01560E_PSAS_Prov_exit_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1242)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1242)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1242)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1242)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1242)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1242)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1242)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4214,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4214 P_01303E PSAS - ACCR, PROV & OTHER LIAB Search for unrecorded liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01303E Search for unrecorded liabilities"},"ACCR, PROV & OTHER LIAB","Search for unrecorded liabilities","P_01303E_PSAS_Unrecord_liab",null,null,"C, A, CO, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1243)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1243)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1243)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1243)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1243)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1243)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1243)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4215,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4215 P_01336E PSAS - ACCR, PROV & OTHER LIAB Search for unrecorded liabilities (CAAT)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01336E Search for unrecorded liabilities (CAAT)"},"ACCR, PROV & OTHER LIAB","Search for unrecorded liabilities (CAAT)","P_01336E_PSAS_Unrecord_liab_CAAT",null,null,"C, A, CO, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1244)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1244)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1244)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1244)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1244)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1244)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1244)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4474,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4474 P_01281E PSAS - ACCR, PROV & OTHER LIAB Test accounts payable reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01281E Test accounts payable reconciliations"},"ACCR, PROV & OTHER LIAB","Test accounts payable reconciliations","P_01281E_PSAS_AP_reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1245)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1245)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1245)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1245)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1245)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1245)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1245)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4475,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4475 P_01282E PSAS - ACCR, PROV & OTHER LIAB Test accounts payable suspense accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01282E Test accounts payable suspense accounts"},"ACCR, PROV & OTHER LIAB","Test accounts payable suspense accounts","P_01282E_PSAS_AP_suspense",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1246)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1246)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1246)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1246)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1246)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1246)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1246)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4478,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4478 P_01264E PSAS - ACCR, PROV & OTHER LIAB Test cost of sales and operating expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01264E Test cost of sales and operating expenses"},"ACCR, PROV & OTHER LIAB","Test cost of sales and operating expenses","P_01264E_PSAS_Cost_of_sales",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1247)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1247)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1247)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1247)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1247)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1247)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1247)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4476,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4476 P_01265E PSAS - ACCR, PROV & OTHER LIAB Test credit notes received after period end"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01265E Test credit notes received after period end"},"ACCR, PROV & OTHER LIAB","Test credit notes received after period end","P_01265E_PSAS_Credit_notes_rec",null,null,"C, A, CO, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1248)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1248)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1248)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1248)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1248)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1248)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1248)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4473,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4473 P_01341E PSAS - ACCR, PROV & OTHER LIAB Test defined contribution plan contributions"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01341E Test defined contribution plan contributions"},"ACCR, PROV & OTHER LIAB","Test defined contribution plan contributions","P_01341E_PSAS_Defined_contributn",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1249)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1249)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1249)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1249)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1249)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1249)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1249)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4477,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4477 P_01565E PSAS - ACCR, PROV & OTHER LIAB Test disposals - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01565E Test disposals - Property, plant and equipment"},"ACCR, PROV & OTHER LIAB","Test disposals - Property, plant and equipment","P_01565E_PSAS_PPE_disposals",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1250)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1250)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1250)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1250)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1250)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1250)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1250)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4481,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4481 P_01551E PSAS - ACCR, PROV & OTHER LIAB Test supplier rebates, discounts or other incentives (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01551E Test supplier rebates, discounts or other incentives (CAS 540)"},"ACCR, PROV & OTHER LIAB","Test supplier rebates, discounts or other incentives (CAS 540)","P_01551E_PSAS_Rebates_disc_other_CAS540",null,null,"C, A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1251)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1251)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1251)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1251)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1251)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1251)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1251)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4482,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4482 P_01229E PSAS - ACCR, PROV & OTHER LIAB Test supplier statement reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01229E Test supplier statement reconciliations"},"ACCR, PROV & OTHER LIAB","Test supplier statement reconciliations","P_01229E_PSAS_Supplier_stmt_rec",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1252)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1252)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1252)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1252)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1252)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1252)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1252)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4218,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4218 P_01231E PSAS - ACCR, PROV & OTHER LIAB Verify presentation and disclosure—Accruals, provisions and other liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Accruals, provisions and other liabilities"},"ACCR, PROV & OTHER LIAB","Verify presentation and disclosure—Accruals, provisions and other liabilities","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1253)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1253)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1253)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1253)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1253)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1253)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1253)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4626,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4626 P_01016E PSAS - PAYROLL LIAB Lead schedule—Payroll liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Payroll liabilities"},"PAYROLL LIAB","Lead schedule—Payroll liabilities","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1254)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1254)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1254)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1254)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1254)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1254)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1254)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4627,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4627 P_01220E PSAS - PAYROLL LIAB Year-end rollforward testing—Payroll liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Payroll liabilities"},"PAYROLL LIAB","Year-end rollforward testing—Payroll liabilities","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1255)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1255)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1255)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1255)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1255)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1255)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1255)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4628,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4628 P_01010E PSAS - PAYROLL LIAB Plan response - Segregation of duties risk—Payroll"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Payroll"},"PAYROLL LIAB","Plan response - Segregation of duties risk—Payroll","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1256)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1256)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1256)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1256)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1256)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1256)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1256)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4629,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4629 P_01011E PSAS - PAYROLL LIAB Plan response - Unauthorized changes are made to master file data risk—Payroll"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Payroll"},"PAYROLL LIAB","Plan response - Unauthorized changes are made to master file data risk—Payroll","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1257)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1257)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1257)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1257)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1257)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1257)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1257)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4630,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4630 P_00988E PSAS - PAYROLL LIAB Substantive Analytics—Salaries/payroll expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Salaries/payroll expense"},"PAYROLL LIAB","Substantive Analytics—Salaries/payroll expense","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1258)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1258)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1258)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1258)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1258)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1258)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1258)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4631,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4631 P_01574E PSAS - PAYROLL LIAB Obtain detailed analysis and test liabilities for termination benefits (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01574E Obtain detailed analysis and test liabilities for termination benefits (CAS 540)"},"PAYROLL LIAB","Obtain detailed analysis and test liabilities for termination benefits (CAS 540)","P_01574E_PSAS_Termin_benef_CAS540",null,null,"A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1259)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1259)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1259)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1259)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1259)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1259)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1259)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4632,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4632 P_01571E PSAS - PAYROLL LIAB Obtain detailed listings and test accruals and other liabilities (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01571E Obtain detailed listings and test accruals and other liabilities (CAS 540)"},"PAYROLL LIAB","Obtain detailed listings and test accruals and other liabilities (CAS 540)","P_01571E_PSAS_Test_accruals_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1260)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1260)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1260)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1260)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1260)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1260)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1260)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4633,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4633 P_01560E PSAS - PAYROLL LIAB Obtain movement schedule and test provisions associated with exit or disposal activities (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01560E Obtain movement schedule and test provisions associated with exit or disposal activities (CAS 540)"},"PAYROLL LIAB","Obtain movement schedule and test provisions associated with exit or disposal activities (CAS 540)","P_01560E_PSAS_Prov_exit_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1261)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1261)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1261)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1261)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1261)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1261)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1261)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4216,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4216 P_01575E PSAS - PAYROLL LIAB Test liabilities for expected costs from profit-sharing and bonus plans (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01575E Test liabilities for expected costs from profit-sharing and bonus plans (CAS 540)"},"PAYROLL LIAB","Test liabilities for expected costs from profit-sharing and bonus plans (CAS 540)","P_01575E_PSAS_Exp_profit_shar_CAS540",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1262)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1262)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1262)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1262)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1262)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1262)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1262)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4472,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4472 P_01576E PSAS - PAYROLL LIAB Test liabilities for expected costs for accumulating short-term paid absences (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01576E Test liabilities for expected costs for accumulating short-term paid absences (CAS 540)"},"PAYROLL LIAB","Test liabilities for expected costs for accumulating short-term paid absences (CAS 540)","P_01576E_PSAS_ST_paid_abs_CAS540",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1263)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1263)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1263)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1263)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1263)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1263)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1263)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4479,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4479 P_01577E PSAS - PAYROLL LIAB Test payroll costs"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01577E Test payroll costs"},"PAYROLL LIAB","Test payroll costs","P_01577E_PSAS_Payroll_costs",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1264)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1264)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1264)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1264)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1264)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1264)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1264)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4480,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4480 P_01345E PSAS - PAYROLL LIAB Test payroll reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01345E Test payroll reconciliations"},"PAYROLL LIAB","Test payroll reconciliations","P_01345E_PSAS_Payroll_rec",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1265)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1265)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1265)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1265)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1265)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1265)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1265)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4634,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4634 P_01231E PSAS - PAYROLL LIAB Verify presentation and disclosure—Salaries/payroll expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Salaries/payroll expense"},"PAYROLL LIAB","Verify presentation and disclosure—Salaries/payroll expense","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1266)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1266)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1266)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1266)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1266)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1266)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1266)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4617,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4617 P_01016E PSAS - INDIRECT TAXES Lead schedule—Indirect taxes (VAT, Sales taxes, Excise duty, etc.)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Indirect taxes (VAT, Sales taxes, Excise duty, etc.)"},"INDIRECT TAXES","Lead schedule—Indirect taxes (VAT, Sales taxes, Excise duty, etc.)","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1267)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1267)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1267)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1267)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1267)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1267)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1267)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4618,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4618 P_01220E PSAS - INDIRECT TAXES Year-end rollforward testing—Indirect taxes (VAT, Sales taxes, Excise duty, etc.)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Indirect taxes (VAT, Sales taxes, Excise duty, etc.)"},"INDIRECT TAXES","Year-end rollforward testing—Indirect taxes (VAT, Sales taxes, Excise duty, etc.)","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1268)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1268)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1268)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1268)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1268)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1268)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1268)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4619,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4619 P_01571E PSAS - INDIRECT TAXES Obtain detailed listings and test accruals and other liabilities (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01571E Obtain detailed listings and test accruals and other liabilities (CAS 540)"},"INDIRECT TAXES","Obtain detailed listings and test accruals and other liabilities (CAS 540)","P_01571E_PSAS_Test_accruals_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1269)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1269)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1269)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1269)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1269)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1269)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1269)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4620,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4620 P_01542E PSAS - INDIRECT TAXES Test other receivables (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01542E Test other receivables (CAS 540)"},"INDIRECT TAXES","Test other receivables (CAS 540)","P_01542E_PSAS_Other_receiv_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1270)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1270)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1270)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1270)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1270)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1270)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1270)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4621,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4621 P_01231E PSAS - INDIRECT TAXES Verify presentation and disclosure—Indirect taxes (VAT, Sales taxes, Excise duty, etc.)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Indirect taxes (VAT, Sales taxes, Excise duty, etc.)"},"INDIRECT TAXES","Verify presentation and disclosure—Indirect taxes (VAT, Sales taxes, Excise duty, etc.)","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1271)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1271)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1271)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1271)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1271)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1271)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1271)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4219,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4219 P_01016E PSAS - DEF & UNEARNED REV Lead schedule—Deferred and unearned revenue"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Deferred and unearned revenue"},"DEF & UNEARNED REV","Lead schedule—Deferred and unearned revenue","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1272)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1272)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1272)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1272)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1272)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1272)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1272)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4220,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4220 P_01220E PSAS - DEF & UNEARNED REV Year-end rollforward testing—Deferred and unearned revenue"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Deferred and unearned revenue"},"DEF & UNEARNED REV","Year-end rollforward testing—Deferred and unearned revenue","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1273)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1273)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1273)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1273)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1273)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1273)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1273)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4483,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4483 P_01010E PSAS - DEF & UNEARNED REV Plan response - Segregation of duties risk—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Revenue & Receivables"},"DEF & UNEARNED REV","Plan response - Segregation of duties risk—Revenue & Receivables","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1274)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1274)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1274)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1274)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1274)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1274)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1274)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4484,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4484 P_01011E PSAS - DEF & UNEARNED REV Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables"},"DEF & UNEARNED REV","Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1275)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1275)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1275)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1275)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1275)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1275)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1275)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4221,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4221 P_00988E PSAS - DEF & UNEARNED REV Substantive Analytics—Deferred and unearned revenue"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Deferred and unearned revenue"},"DEF & UNEARNED REV","Substantive Analytics—Deferred and unearned revenue","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1276)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1276)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1276)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1276)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1276)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1276)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1276)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4185,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4185 P_01537E PSAS - DEF & UNEARNED REV Confirm accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01537E Confirm accounts receivable"},"DEF & UNEARNED REV","Confirm accounts receivable","P_01537E_PSAS_Confirm_AR",null,null,"C, A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1277)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1277)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1277)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1277)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1277)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1277)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1277)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4222,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4222 P_01749E PSAS - DEF & UNEARNED REV Obtain detailed listings and test deferred and unearned revenue"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01749E Obtain detailed listings and test deferred and unearned revenue"},"DEF & UNEARNED REV","Obtain detailed listings and test deferred and unearned revenue","P_01749E_PSAS_Deferred_revenue",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1278)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1278)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1278)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1278)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1278)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1278)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1278)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4186,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4186 P_01347E PSAS - DEF & UNEARNED REV Obtain detailed listings and test government transfer liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01347E Obtain detailed listings and test government transfer liabilities"},"DEF & UNEARNED REV","Obtain detailed listings and test government transfer liabilities","P_01347E_PSAS_Liability_testing",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1279)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1279)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1279)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1279)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1279)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1279)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1279)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4485,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4485 P_01744E PSAS - DEF & UNEARNED REV Test completeness of revenue transactions from sale of goods"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01744E Test completeness of revenue transactions from sale of goods"},"DEF & UNEARNED REV","Test completeness of revenue transactions from sale of goods","P_01744E_PSAS_Revenue_complete",null,null,"C, A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1280)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1280)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1280)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1280)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1280)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1280)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1280)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4223,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4223 P_01231E PSAS - DEF & UNEARNED REV Verify presentation and disclosure—Deferred and unearned revenue"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Deferred and unearned revenue"},"DEF & UNEARNED REV","Verify presentation and disclosure—Deferred and unearned revenue","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1281)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1281)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1281)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1281)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1281)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1281)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1281)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4235,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4235 P_00286E PSAS - DEF & UNEARNED REV *Confirm revenue from government transfers and grants"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00286E *Confirm revenue from government transfers and grants"},"DEF & UNEARNED REV","*Confirm revenue from government transfers and grants","P_00286E_PSAS_Confirm_govt_trf",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1282)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1282)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1282)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1282)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1282)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1282)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1282)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4643,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4643 P_00988E PSAS - DEF & UNEARNED REV *Substantive Analytics"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E *Substantive Analytics"},"DEF & UNEARNED REV","*Substantive Analytics","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1283)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1283)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1283)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1283)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1283)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1283)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1283)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4224,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4224 P_01524E PSAS - DEF & UNEARNED REV *Obtain movement schedule and test deferred contributions - Deferral method"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01524E *Obtain movement schedule and test deferred contributions - Deferral method"},"DEF & UNEARNED REV","*Obtain movement schedule and test deferred contributions - Deferral method","P_01524E_PSAS_Def_contrib_def",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1284)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1284)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1284)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1284)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1284)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1284)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1284)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4225,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4225 P_01525E PSAS - DEF & UNEARNED REV *Obtain movement schedule and test deferred contributions - Restricted fund method"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01525E *Obtain movement schedule and test deferred contributions - Restricted fund method"},"DEF & UNEARNED REV","*Obtain movement schedule and test deferred contributions - Restricted fund method","P_01525E_PSAS_Def_contrib_restr",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1285)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1285)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1285)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1285)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1285)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1285)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1285)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4226,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4226 P_01526E PSAS - DEF & UNEARNED REV *Obtain movement schedule and test deferred net investment income - Deferral method"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01526E *Obtain movement schedule and test deferred net investment income - Deferral method"},"DEF & UNEARNED REV","*Obtain movement schedule and test deferred net investment income - Deferral method","P_01526E_PSAS_Def_net_inv_def",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1286)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1286)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1286)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1286)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1286)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1286)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1286)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4227,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4227 P_01527E PSAS - DEF & UNEARNED REV *Obtain movement schedule and test deferred net investment income - Restricted fund method"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01527E *Obtain movement schedule and test deferred net investment income - Restricted fund method"},"DEF & UNEARNED REV","*Obtain movement schedule and test deferred net investment income - Restricted fund method","P_01527E_PSAS_Def_net_inv_restr",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1287)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1287)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1287)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1287)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1287)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1287)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1287)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4653,"PSAS+4200",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4653 P_01754E PSAS+4200 - DEF & UNEARNED REV Test revenue transactions (Steps 1 to 5) (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01754E Test revenue transactions (Steps 1 to 5) (CAS 540)"},"DEF & UNEARNED REV","Test revenue transactions (Steps 1 to 5) (CAS 540)","P_01754E_PSAS_RevSteps1_5_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1288)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1288)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1288)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1288)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1288)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1288)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1288)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4657,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4657 P_01755E PSAS - DEF & UNEARNED REV Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time - [Revenue type] (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01755E Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time - [Revenue type] (CAS 540)"},"DEF & UNEARNED REV","Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time - [Revenue type] (CAS 540)","P_01755E_PSAS_Single_perf_ob_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1289)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1289)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1289)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1289)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1289)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1289)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1289)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4661,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4661 P_01756E PSAS - DEF & UNEARNED REV Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time - [Revenue type] (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01756E Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time - [Revenue type] (CAS 540)"},"DEF & UNEARNED REV","Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time - [Revenue type] (CAS 540)","P_01756E_PSAS_Single_perf_ob_over_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1290)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1290)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1290)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1290)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1290)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1290)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1290)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4228,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4228 P_01016E PSAS - NOTES PAY & LT DEBT Lead schedule—Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Lead schedule—Notes payable and long-term debt","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1291)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1291)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1291)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1291)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1291)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1291)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1291)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4229,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4229 P_01220E PSAS - NOTES PAY & LT DEBT Year-end rollforward testing—Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Year-end rollforward testing—Notes payable and long-term debt","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1292)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1292)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1292)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1292)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1292)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1292)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1292)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4487,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4487 P_01010E PSAS - NOTES PAY & LT DEBT Plan response - Segregation of duties risk—Financing"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Financing"},"NOTES PAY & LT DEBT","Plan response - Segregation of duties risk—Financing","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1293)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1293)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1293)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1293)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1293)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1293)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1293)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4488,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4488 P_01011E PSAS - NOTES PAY & LT DEBT Plan response - Unauthorized changes are made to master file data risk—Financing"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Financing"},"NOTES PAY & LT DEBT","Plan response - Unauthorized changes are made to master file data risk—Financing","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1294)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1294)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1294)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1294)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1294)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1294)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1294)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4230,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4230 P_00988E PSAS - NOTES PAY & LT DEBT Substantive Analytics—Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Substantive Analytics—Notes payable and long-term debt","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1295)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1295)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1295)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1295)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1295)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1295)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1295)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4489,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4489 P_00988E PSAS - NOTES PAY & LT DEBT Substantive Analytics—Interest expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Interest expense"},"NOTES PAY & LT DEBT","Substantive Analytics—Interest expense","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1296)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1296)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1296)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1296)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1296)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1296)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1296)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4623,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4623 P_01538E PSAS - NOTES PAY & LT DEBT Confirm bank accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01538E Confirm bank accounts"},"NOTES PAY & LT DEBT","Confirm bank accounts","P_01538E_PSAS_Confirm_bank",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1297)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1297)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1297)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1297)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1297)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1297)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1297)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4232,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4232 P_01580E PSAS - NOTES PAY & LT DEBT Confirm notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01580E Confirm notes payable and long-term debt"},"NOTES PAY & LT DEBT","Confirm notes payable and long-term debt","P_01580E_PSAS_Confirm_NP_LTD",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1298)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1298)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1298)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1298)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1298)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1298)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1298)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4233,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4233 P_01557E PSAS - NOTES PAY & LT DEBT For lessees - Test initial accounting for leases (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01557E For lessees - Test initial accounting for leases (CAS 540)"},"NOTES PAY & LT DEBT","For lessees - Test initial accounting for leases (CAS 540)","P_01557E_PSAS_Lessee_leases_CAS540",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1299)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1299)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1299)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1299)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1299)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1299)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1299)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4236,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4236 P_01349E PSAS - NOTES PAY & LT DEBT Obtain movement schedule - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01349E Obtain movement schedule - Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Obtain movement schedule - Notes payable and long-term debt","P_01349E_PSAS_NP_movement",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1300)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1300)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1300)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1300)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1300)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1300)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1300)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4237,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4237 P_01350E PSAS - NOTES PAY & LT DEBT Test categorization - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01350E Test categorization - Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Test categorization - Notes payable and long-term debt","P_01350E_PSAS_NP_categorization",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1301)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1301)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1301)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1301)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1301)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1301)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1301)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4238,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4238 P_01351E PSAS - NOTES PAY & LT DEBT Test debt covenants"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01351E Test debt covenants"},"NOTES PAY & LT DEBT","Test debt covenants","P_01351E_PSAS_Debt_covenants",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1302)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1302)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1302)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1302)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1302)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1302)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1302)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4234,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4234 P_01352E PSAS - NOTES PAY & LT DEBT Test financial liabilities exchanged with existing lenders"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01352E Test financial liabilities exchanged with existing lenders"},"NOTES PAY & LT DEBT","Test financial liabilities exchanged with existing lenders","P_01352E_PSAS_Financial_liab",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1303)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1303)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1303)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1303)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1303)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1303)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1303)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4239,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4239 P_01353E PSAS - NOTES PAY & LT DEBT Test initial recognition and measurement - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01353E Test initial recognition and measurement - Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Test initial recognition and measurement - Notes payable and long-term debt","P_01353E_PSAS_NP_recogn _measure",null,null,"A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1304)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1304)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1304)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1304)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1304)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1304)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1304)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4240,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4240 P_01354E PSAS - NOTES PAY & LT DEBT Test interest expense and other finance costs"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01354E Test interest expense and other finance costs"},"NOTES PAY & LT DEBT","Test interest expense and other finance costs","P_01354E_PSAS_Interest_expense",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1305)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1305)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1305)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1305)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1305)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1305)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1305)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4241,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4241 P_01355E PSAS - NOTES PAY & LT DEBT Test liens, security interests and collateral"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01355E Test liens, security interests and collateral"},"NOTES PAY & LT DEBT","Test liens, security interests and collateral","P_01355E_PSAS_Liens_collateral",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1306)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1306)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1306)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1306)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1306)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1306)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1306)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4242,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4242 P_01356E PSAS - NOTES PAY & LT DEBT Test subsequent measurement at amortized cost - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01356E Test subsequent measurement at amortized cost - Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Test subsequent measurement at amortized cost - Notes payable and long-term debt","P_01356E_PSAS_NP_subsequent_cost",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1307)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1307)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1307)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1307)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1307)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1307)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1307)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4243,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4243 P_01581E PSAS - NOTES PAY & LT DEBT Test subsequent measurement at fair value - Notes payable and long-term debt (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01581E Test subsequent measurement at fair value - Notes payable and long-term debt (CAS 540)"},"NOTES PAY & LT DEBT","Test subsequent measurement at fair value - Notes payable and long-term debt (CAS 540)","P_01581E_PSAS_NP_subs_FV_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1308)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1308)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1308)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1308)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1308)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1308)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1308)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4244,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4244 P_01230E PSAS - NOTES PAY & LT DEBT Test translation of foreign currency—Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01230E Test translation of foreign currency—Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Test translation of foreign currency—Notes payable and long-term debt","P_01230E_PSAS_Foreign_currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1309)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1309)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1309)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1309)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1309)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1309)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1309)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4231,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4231 P_01358E PSAS - NOTES PAY & LT DEBT Understand and update agreement information - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01358E Understand and update agreement information - Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Understand and update agreement information - Notes payable and long-term debt","P_01358E_PSAS_Understand_NP",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1310)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1310)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1310)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1310)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1310)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1310)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1310)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4245,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4245 P_01359E PSAS - NOTES PAY & LT DEBT Verify the appropriateness of derecognition - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01359E Verify the appropriateness of derecognition - Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Verify the appropriateness of derecognition - Notes payable and long-term debt","P_01359E_PSAS_NP_derecognition",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1311)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1311)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1311)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1311)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1311)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1311)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1311)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4246,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4246 P_01360E PSAS - NOTES PAY & LT DEBT Vouch additions and payments - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01360E Vouch additions and payments - Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Vouch additions and payments - Notes payable and long-term debt","P_01360E_PSAS_NP_Vouch_additions",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1312)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1312)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1312)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1312)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1312)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1312)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1312)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4247,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4247 P_01231E PSAS - NOTES PAY & LT DEBT Verify presentation and disclosure—Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Notes payable and long-term debt"},"NOTES PAY & LT DEBT","Verify presentation and disclosure—Notes payable and long-term debt","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1313)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1313)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1313)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1313)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1313)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1313)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1313)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4490,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4490 P_01231E PSAS - NOTES PAY & LT DEBT Verify presentation and disclosure—Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Property, plant and equipment"},"NOTES PAY & LT DEBT","Verify presentation and disclosure—Property, plant and equipment","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1314)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1314)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1314)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1314)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1314)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1314)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1314)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4248,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4248 P_01016E PSAS - PENSION & OTHER BNFITS Lead schedule—Pension, postretirement and other benefits"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Pension, postretirement and other benefits"},"PENSION & OTHER BNFITS","Lead schedule—Pension, postretirement and other benefits","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1315)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1315)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1315)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1315)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1315)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1315)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1315)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4249,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4249 P_01220E PSAS - PENSION & OTHER BNFITS Year-end rollforward testing—Pension, postretirement and other benefits"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Pension, postretirement and other benefits"},"PENSION & OTHER BNFITS","Year-end rollforward testing—Pension, postretirement and other benefits","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1316)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1316)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1316)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1316)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1316)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1316)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1316)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4491,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4491 P_01010E PSAS - PENSION & OTHER BNFITS Plan response - Segregation of duties risk—Benefits"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Benefits"},"PENSION & OTHER BNFITS","Plan response - Segregation of duties risk—Benefits","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1317)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1317)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1317)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1317)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1317)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1317)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1317)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4492,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4492 P_01011E PSAS - PENSION & OTHER BNFITS Plan response - Unauthorized changes are made to master file data risk—Benefits"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Benefits"},"PENSION & OTHER BNFITS","Plan response - Unauthorized changes are made to master file data risk—Benefits","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1318)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1318)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1318)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1318)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1318)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1318)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1318)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4250,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4250 P_00988E PSAS - PENSION & OTHER BNFITS Substantive Analytics—Pension, postretirement and other benefits"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Pension, postretirement and other benefits"},"PENSION & OTHER BNFITS","Substantive Analytics—Pension, postretirement and other benefits","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1319)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1319)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1319)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1319)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1319)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1319)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1319)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4252,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4252 P_01582E PSAS - PENSION & OTHER BNFITS Confirm securities held by custodians & other parties"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01582E Confirm securities held by custodians & other parties"},"PENSION & OTHER BNFITS","Confirm securities held by custodians & other parties","P_01582E_PSAS_Confirm_securities",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1320)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1320)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1320)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1320)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1320)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1320)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1320)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4253,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4253 P_01364E PSAS - PENSION & OTHER BNFITS Examine pension and post-employment benefit plan items recognized in the statement of operations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01364E Examine pension and post-employment benefit plan items recognized in the statement of operations"},"PENSION & OTHER BNFITS","Examine pension and post-employment benefit plan items recognized in the statement of operations","P_01364E_PSAS_Pension_stmt_ops",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1321)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1321)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1321)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1321)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1321)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1321)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1321)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4254,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4254 P_01365E PSAS - PENSION & OTHER BNFITS Examine the accounting for actuarial gains and losses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01365E Examine the accounting for actuarial gains and losses"},"PENSION & OTHER BNFITS","Examine the accounting for actuarial gains and losses","P_01365E_PSAS_Actuarial_gainloss",null,null,"A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1322)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1322)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1322)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1322)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1322)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1322)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1322)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4255,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4255 P_01583E PSAS - PENSION & OTHER BNFITS Examine the accounting for amendments, curtailments and settlements"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01583E Examine the accounting for amendments, curtailments and settlements"},"PENSION & OTHER BNFITS","Examine the accounting for amendments, curtailments and settlements","P_01583E_PSAS_Curtailments",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1323)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1323)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1323)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1323)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1323)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1323)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1323)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4256,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4256 P_01574E PSAS - PENSION & OTHER BNFITS Obtained detailed analysis and test liabilities for termination benefits (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01574E Obtained detailed analysis and test liabilities for termination benefits (CAS 540)"},"PENSION & OTHER BNFITS","Obtained detailed analysis and test liabilities for termination benefits (CAS 540)","P_01574E_PSAS_Termin_benef_CAS540",null,null,"A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1324)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1324)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1324)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1324)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1324)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1324)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1324)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4257,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4257 P_01366E PSAS - PENSION & OTHER BNFITS Examine the limit on the accrued benefit asset"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01366E Examine the limit on the accrued benefit asset"},"PENSION & OTHER BNFITS","Examine the limit on the accrued benefit asset","P_01366E_PSAS_Limitation_accrued",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1325)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1325)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1325)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1325)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1325)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1325)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1325)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4258,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4258 P_01367E PSAS - PENSION & OTHER BNFITS Obtain movement schedule - Pension and post-employment benefit plans"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01367E Obtain movement schedule - Pension and post-employment benefit plans"},"PENSION & OTHER BNFITS","Obtain movement schedule - Pension and post-employment benefit plans","P_01367E_PSAS_Pension_movement",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1326)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1326)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1326)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1326)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1326)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1326)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1326)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4260,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4260 P_01368E PSAS - PENSION & OTHER BNFITS Test accounting for multi-employer plans"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01368E Test accounting for multi-employer plans"},"PENSION & OTHER BNFITS","Test accounting for multi-employer plans","P_01368E_PSAS_Multi_employer",null,null,"C, A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1327)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1327)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1327)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1327)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1327)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1327)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1327)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4261,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4261 P_01369E PSAS - PENSION & OTHER BNFITS Test benefit payments/claims paid"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01369E Test benefit payments/claims paid"},"PENSION & OTHER BNFITS","Test benefit payments/claims paid","P_01369E_PSAS_Benefit_payments",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1328)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1328)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1328)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1328)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1328)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1328)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1328)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4262,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4262 P_01370E PSAS - PENSION & OTHER BNFITS Test defined benefit plan contributions"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01370E Test defined benefit plan contributions"},"PENSION & OTHER BNFITS","Test defined benefit plan contributions","P_01370E_PSAS_Plan_contributions",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1329)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1329)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1329)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1329)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1329)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1329)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1329)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4259,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4259 P_01341E PSAS - PENSION & OTHER BNFITS Test defined contribution plan contributions"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01341E Test defined contribution plan contributions"},"PENSION & OTHER BNFITS","Test defined contribution plan contributions","P_01341E_PSAS_Defined_contributn",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1330)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1330)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1330)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1330)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1330)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1330)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1330)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4263,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4263 P_01584E PSAS - PENSION & OTHER BNFITS Test present value of defined benefit obligations (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01584E Test present value of defined benefit obligations (CAS 540)"},"PENSION & OTHER BNFITS","Test present value of defined benefit obligations (CAS 540)","P_01584E_PSAS_PV_defined_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1331)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1331)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1331)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1331)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1331)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1331)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1331)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4264,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4264 P_01372E PSAS - PENSION & OTHER BNFITS Test fair value of plan assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01372E Test fair value of plan assets"},"PENSION & OTHER BNFITS","Test fair value of plan assets","P_01372E_PSAS_FV_plan_assets",null,null,"A, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1332)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1332)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1332)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1332)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1332)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1332)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1332)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4265,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4265 P_01373E PSAS - PENSION & OTHER BNFITS Test the employee data used by actuary"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01373E Test the employee data used by actuary"},"PENSION & OTHER BNFITS","Test the employee data used by actuary","P_01373E_PSAS_Employee_data",null,null,"C, A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1333)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1333)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1333)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1333)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1333)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1333)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1333)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4251,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4251 P_01374E PSAS - PENSION & OTHER BNFITS Understand and update pension and post-employment benefit information"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01374E Understand and update pension and post-employment benefit information"},"PENSION & OTHER BNFITS","Understand and update pension and post-employment benefit information","P_01374E_PSAS_Understand_pension",null,null,"C, A, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1334)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1334)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1334)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1334)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1334)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1334)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1334)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4266,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4266 P_01231E PSAS - PENSION & OTHER BNFITS Verify presentation and disclosure—Pension, postretirement and other benefits"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Pension, postretirement and other benefits"},"PENSION & OTHER BNFITS","Verify presentation and disclosure—Pension, postretirement and other benefits","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1335)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1335)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1335)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1335)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1335)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1335)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1335)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4268,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4268 P_01016E PSAS - ASSET RTRMT OBLG Lead schedule—Asset Retirement Obligation"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Asset Retirement Obligation"},"ASSET RTRMT OBLG","Lead schedule—Asset Retirement Obligation","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1336)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1336)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1336)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1336)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1336)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1336)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1336)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4269,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4269 P_01220E PSAS - ASSET RTRMT OBLG Year-end rollforward testing—Asset Retirement Obligation"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Asset Retirement Obligation"},"ASSET RTRMT OBLG","Year-end rollforward testing—Asset Retirement Obligation","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1337)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1337)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1337)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1337)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1337)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1337)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1337)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4271,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4271 P_01010E PSAS - ASSET RTRMT OBLG Plan response - Segregation of duties risk—Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Property, plant and equipment"},"ASSET RTRMT OBLG","Plan response - Segregation of duties risk—Property, plant and equipment","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1338)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1338)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1338)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1338)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1338)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1338)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1338)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4293,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4293 P_01011E PSAS - ASSET RTRMT OBLG Plan response - Unauthorized changes are made to master file data risk—Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Property, plant and equipment"},"ASSET RTRMT OBLG","Plan response - Unauthorized changes are made to master file data risk—Property, plant and equipment","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1339)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1339)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1339)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1339)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1339)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1339)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1339)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4398,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4398 P_01559E PSAS - ASSET RTRMT OBLG Obtain movement schedule and detailed listings - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01559E Obtain movement schedule and detailed listings - Property, plant and equipment"},"ASSET RTRMT OBLG","Obtain movement schedule and detailed listings - Property, plant and equipment","P_01559E_PSAS_PPE_movement",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1340)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1340)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1340)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1340)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1340)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1340)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1340)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4486,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4486 P_01722E PSAS - ASSET RTRMT OBLG Test asset retirement obligation liabilities (AROs) (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01722E Test asset retirement obligation liabilities (AROs) (CAS 540)"},"ASSET RTRMT OBLG","Test asset retirement obligation liabilities (AROs) (CAS 540)","P_01722E_PSAS_Test_AROs_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1341)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1341)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1341)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1341)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1341)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1341)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1341)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4493,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4493 P_01231E PSAS - ASSET RTRMT OBLG Verify presentation and disclosure—Asset Retirement Obligation"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Asset Retirement Obligation"},"ASSET RTRMT OBLG","Verify presentation and disclosure—Asset Retirement Obligation","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1342)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1342)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1342)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1342)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1342)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1342)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1342)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4272,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4272 P_01016E PSAS - ACCUM SURPLUS/DEFICIT Lead schedule—Accumulated surplus/deficit"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Accumulated surplus/deficit"},"ACCUM SURPLUS/DEFICIT","Lead schedule—Accumulated surplus/deficit","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1343)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1343)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1343)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1343)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1343)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1343)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1343)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4273,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4273 P_01220E PSAS - ACCUM SURPLUS/DEFICIT Year-end rollforward testing—Accumulated surplus/deficit"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Accumulated surplus/deficit"},"ACCUM SURPLUS/DEFICIT","Year-end rollforward testing—Accumulated surplus/deficit","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1344)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1344)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1344)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1344)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1344)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1344)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1344)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4274,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4274 P_01375E PSAS - ACCUM SURPLUS/DEFICIT Obtain movement schedule and test components of accumulated surplus/deficit"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01375E Obtain movement schedule and test components of accumulated surplus/deficit"},"ACCUM SURPLUS/DEFICIT","Obtain movement schedule and test components of accumulated surplus/deficit","P_01375E_PSAS_Accumul_surplus",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1345)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1345)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1345)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1345)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1345)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1345)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1345)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4275,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4275 P_01231E PSAS - ACCUM SURPLUS/DEFICIT Verify presentation and disclosure—Accumulated surplus/deficit"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Accumulated surplus/deficit"},"ACCUM SURPLUS/DEFICIT","Verify presentation and disclosure—Accumulated surplus/deficit","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1346)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1346)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1346)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1346)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1346)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1346)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1346)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4276,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4276 P_01016E PSAS - NET ASSETS/FUND BAL *Lead schedule—Net assets/fund balances"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E *Lead schedule—Net assets/fund balances"},"NET ASSETS/FUND BAL","*Lead schedule—Net assets/fund balances","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1347)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1347)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1347)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1347)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1347)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1347)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1347)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4277,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4277 P_01220E PSAS - NET ASSETS/FUND BAL *Year-end rollforward testing—Net assets/fund balances"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E *Year-end rollforward testing—Net assets/fund balances"},"NET ASSETS/FUND BAL","*Year-end rollforward testing—Net assets/fund balances","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1348)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1348)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1348)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1348)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1348)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1348)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1348)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4278,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4278 P_00284E PSAS - NET ASSETS/FUND BAL *Obtain movement schedule and test components of net assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00284E *Obtain movement schedule and test components of net assets"},"NET ASSETS/FUND BAL","*Obtain movement schedule and test components of net assets","P_00284E_PSAS_NA_movement",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1349)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1349)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1349)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1349)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1349)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1349)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1349)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4279,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4279 P_01231E PSAS - NET ASSETS/FUND BAL *Verify presentation and disclosure—Net assets/fund balances"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E *Verify presentation and disclosure—Net assets/fund balances"},"NET ASSETS/FUND BAL","*Verify presentation and disclosure—Net assets/fund balances","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1350)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1350)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1350)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1350)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1350)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1350)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1350)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4280,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4280 P_01016E PSAS - REVENUE Lead schedule—Revenue"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Revenue"},"REVENUE","Lead schedule—Revenue","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1351)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1351)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1351)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1351)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1351)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1351)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1351)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4281,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4281 P_01220E PSAS - REVENUE Year-end rollforward testing—Revenue"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Revenue"},"REVENUE","Year-end rollforward testing—Revenue","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1352)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1352)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1352)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1352)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1352)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1352)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1352)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4495,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4495 P_01010E PSAS - REVENUE Plan response - Segregation of duties risk—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Revenue & Receivables"},"REVENUE","Plan response - Segregation of duties risk—Revenue & Receivables","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1353)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1353)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1353)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1353)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1353)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1353)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1353)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4496,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4496 P_01011E PSAS - REVENUE Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables"},"REVENUE","Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1354)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1354)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1354)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1354)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1354)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1354)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1354)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4282,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4282 P_00988E PSAS - REVENUE Substantive Analytics—Revenue"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Revenue"},"REVENUE","Substantive Analytics—Revenue","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1355)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1355)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1355)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1355)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1355)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1355)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1355)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4640,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4640 P_01537E PSAS - REVENUE Confirm accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01537E Confirm accounts receivable"},"REVENUE","Confirm accounts receivable","P_01537E_PSAS_Confirm_AR",null,null,"C, A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1356)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1356)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1356)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1356)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1356)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1356)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1356)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4497,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4497 P_01540E PSAS - REVENUE Confirm inter-entity balances and transactions"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01540E Confirm inter-entity balances and transactions"},"REVENUE","Confirm inter-entity balances and transactions","P_01540E_PSAS_Confirm_inter_ent",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1357)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1357)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1357)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1357)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1357)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1357)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1357)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4283,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4283 P_01548E PSAS - REVENUE Identify and test liabilities for unfullfilled sales commitments (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01548E Identify and test liabilities for unfullfilled sales commitments (CAS 540)"},"REVENUE","Identify and test liabilities for unfullfilled sales commitments (CAS 540)","P_01548E_PSAS_Unful_sales_CAS540",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1358)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1358)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1358)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1358)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1358)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1358)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1358)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4498,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4498 P_01541E PSAS - REVENUE Obtain detailed listings and test inter-entity accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01541E Obtain detailed listings and test inter-entity accounts"},"REVENUE","Obtain detailed listings and test inter-entity accounts","P_01541E_PSAS_Inter_ent_accts",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1359)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1359)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1359)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1359)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1359)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1359)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1359)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4499,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4499 P_01235E PSAS - REVENUE Subsequent receipts testing"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01235E Subsequent receipts testing"},"REVENUE","Subsequent receipts testing","P_01235E_PSAS_Sub_receipts",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1360)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1360)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1360)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1360)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1360)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1360)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1360)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4500,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4500 P_01236E PSAS - REVENUE Subsequent receipts testing (CAAT)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01236E Subsequent receipts testing (CAAT)"},"REVENUE","Subsequent receipts testing (CAAT)","P_01236E_PSAS_Sub_receipts_CAAT",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1361)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1361)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1361)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1361)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1361)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1361)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1361)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4501,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4501 P_01238E PSAS - REVENUE Test accounts receivable reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01238E Test accounts receivable reconciliations"},"REVENUE","Test accounts receivable reconciliations","P_01238E_PSAS_AR_reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1362)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1362)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1362)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1362)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1362)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1362)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1362)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4502,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4502 P_01239E PSAS - REVENUE Test accounts receivable suspense accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01239E Test accounts receivable suspense accounts"},"REVENUE","Test accounts receivable suspense accounts","P_01239E_PSAS_AR_suspense",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1363)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1363)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1363)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1363)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1363)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1363)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1363)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4285,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4285 P_01744E PSAS - REVENUE Test completeness of revenue transactions from sale of goods"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01744E Test completeness of revenue transactions from sale of goods"},"REVENUE","Test completeness of revenue transactions from sale of goods","P_01744E_PSAS_Revenue_complete",null,null,"C, A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1364)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1364)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1364)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1364)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1364)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1364)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1364)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4284,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4284 P_01747E PSAS - REVENUE Test reserves (sales returns/cash discounts/customer incentives) (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01747E Test reserves (sales returns/cash discounts/customer incentives) (CAS 540)"},"REVENUE","Test reserves (sales returns/cash discounts/customer incentives) (CAS 540)","P_01747E_PSAS_Test_var_consi_CAS540",null,null,"C, A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1365)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1365)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1365)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1365)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1365)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1365)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1365)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4641,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4641 P_01377E PSAS - REVENUE Test revenue transactions from government transfers"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01377E Test revenue transactions from government transfers"},"REVENUE","Test revenue transactions from government transfers","P_01377E_PSAS_Govt_trf_revenue",null,null,"A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1366)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1366)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1366)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1366)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1366)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1366)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1366)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4290,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4290 P_01379E PSAS - REVENUE Test revenue transactions from taxes"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01379E Test revenue transactions from taxes"},"REVENUE","Test revenue transactions from taxes","P_01379E_PSAS_Revenue_taxes",null,null,"A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1367)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1367)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1367)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1367)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1367)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1367)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1367)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4291,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4291 P_01248E PSAS - REVENUE Test sales discounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01248E Test sales discounts"},"REVENUE","Test sales discounts","P_01248E_PSAS_Sales_discounts",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1368)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1368)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1368)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1368)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1368)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1368)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1368)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4644,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4644 P_01544E PSAS - REVENUE Test sales/accounts receivable cut-off - [Revenue Type]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01544E Test sales/accounts receivable cut-off - [Revenue Type]"},"REVENUE","Test sales/accounts receivable cut-off - [Revenue Type]","P_01544E_PSAS_Sales_AR_cutoff",null,null,"C, CO",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1369)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1369)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1369)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1369)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1369)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1369)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1369)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4292,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4292 P_01249E PSAS - REVENUE Test sales returns"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01249E Test sales returns"},"REVENUE","Test sales returns","P_01249E_PSAS_Sales_returns",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1370)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1370)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1370)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1370)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1370)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1370)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1370)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4503,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4503 P_01230E PSAS - REVENUE Test translation of foreign currency—Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01230E Test translation of foreign currency—Accounts receivable"},"REVENUE","Test translation of foreign currency—Accounts receivable","P_01230E_PSAS_Foreign_currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1371)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1371)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1371)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1371)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1371)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1371)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1371)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4295,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4295 P_01231E PSAS - REVENUE Verify presentation and disclosure—Revenue"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Revenue"},"REVENUE","Verify presentation and disclosure—Revenue","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1372)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1372)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1372)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1372)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1372)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1372)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1372)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4296,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4296 P_00286E PSAS - REVENUE *Confirm revenue from government transfers and grants"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00286E *Confirm revenue from government transfers and grants"},"REVENUE","*Confirm revenue from government transfers and grants","P_00286E_PSAS_Confirm_govt_trf",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1373)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1373)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1373)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1373)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1373)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1373)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1373)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4297,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4297 P_00225E PSAS - REVENUE *Ensure amounts received were spent as authorized"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00225E *Ensure amounts received were spent as authorized"},"REVENUE","*Ensure amounts received were spent as authorized","P_00225E_PSAS_Spent_authorized",null,null,"C, E/O, Au",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1374)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1374)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1374)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1374)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1374)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1374)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1374)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4298,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4298 P_00287E PSAS - REVENUE *Test contributions of materials and services received"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00287E *Test contributions of materials and services received"},"REVENUE","*Test contributions of materials and services received","P_00287E_PSAS_Contrib_materials",null,null,"A, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1375)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1375)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1375)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1375)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1375)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1375)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1375)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4299,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4299 P_01578E PSAS - REVENUE *Test revenue transactions from contributions - Deferral method"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01578E *Test revenue transactions from contributions - Deferral method"},"REVENUE","*Test revenue transactions from contributions - Deferral method","P_01578E_PSAS_Contribution_def",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1376)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1376)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1376)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1376)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1376)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1376)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1376)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4300,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4300 P_01579E PSAS - REVENUE *Test revenue transactions from contributions - Restricted fund method"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01579E *Test revenue transactions from contributions - Restricted fund method"},"REVENUE","*Test revenue transactions from contributions - Restricted fund method","P_01579E_PSAS_Contribution_restr",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1377)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1377)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1377)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1377)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1377)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1377)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1377)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4645,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4645 P_00988E PSAS - REVENUE *Substantive Analytics"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E *Substantive Analytics"},"REVENUE","*Substantive Analytics","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1378)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1378)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1378)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1378)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1378)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1378)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1378)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4650,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4650 P_01752E PSAS - REVENUE Confirm royalty activity"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01752E Confirm royalty activity"},"REVENUE","Confirm royalty activity","P_01752E_PSAS__Confirm_royalty",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1379)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1379)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1379)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1379)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1379)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1379)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1379)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4651,"PSAS+4200",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4651 P_01753E PSAS+4200 - REVENUE Test revenue transactions from royalties (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01753E Test revenue transactions from royalties (CAS 540)"},"REVENUE","Test revenue transactions from royalties (CAS 540)","P_01753E_PSAS_Test_royalties_CAS540",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1380)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1380)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1380)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1380)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1380)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1380)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1380)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4654,"PSAS+4200",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4654 P_01754E PSAS+4200 - REVENUE Test revenue transactions (Steps 1 to 5) (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01754E Test revenue transactions (Steps 1 to 5) (CAS 540)"},"REVENUE","Test revenue transactions (Steps 1 to 5) (CAS 540)","P_01754E_PSAS_RevSteps1_5_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1381)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1381)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1381)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1381)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1381)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1381)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1381)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4658,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4658 P_01755E PSAS - REVENUE Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time - [Revenue type] (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01755E Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time - [Revenue type] (CAS 540)"},"REVENUE","Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time - [Revenue type] (CAS 540)","P_01755E_PSAS_Single_perf_ob_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1382)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1382)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1382)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1382)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1382)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1382)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1382)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4662,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4662 P_01756E PSAS - REVENUE Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time - [Revenue type] (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01756E Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time - [Revenue type] (CAS 540)"},"REVENUE","Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time - [Revenue type] (CAS 540)","P_01756E_PSAS_Single_perf_ob_over_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1383)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1383)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1383)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1383)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1383)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1383)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1383)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4664,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4664 P_01757E PSAS - REVENUE Test revenue from non-exchange transactions"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01757E Test revenue from non-exchange transactions"},"REVENUE","Test revenue from non-exchange transactions","P_01757E_PSAS_Test_rev_non_exch",null,null,"A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1384)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1384)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1384)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1384)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1384)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1384)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1384)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4667,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4667 P_01758E PSAS - REVENUE Test stand-alone selling price (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01758E Test stand-alone selling price (CAS 540)"},"REVENUE","Test stand-alone selling price (CAS 540)","P_01758E_PSAS_Sell_Price_CAS540",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1385)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1385)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1385)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1385)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1385)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1385)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1385)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4301,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4301 P_01016E PSAS - GOVT TRF - RECIPIENT Lead schedule—Government transfers - Recipient"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Government transfers - Recipient"},"GOVT TRF - RECIPIENT","Lead schedule—Government transfers - Recipient","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1386)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1386)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1386)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1386)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1386)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1386)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1386)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4302,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4302 P_01220E PSAS - GOVT TRF - RECIPIENT Year-end rollforward testing—Government transfers - Recipient"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Government transfers - Recipient"},"GOVT TRF - RECIPIENT","Year-end rollforward testing—Government transfers - Recipient","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1387)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1387)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1387)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1387)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1387)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1387)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1387)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4505,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4505 P_01010E PSAS - GOVT TRF - RECIPIENT Plan response - Segregation of duties risk—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Revenue & Receivables"},"GOVT TRF - RECIPIENT","Plan response - Segregation of duties risk—Revenue & Receivables","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1388)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1388)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1388)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1388)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1388)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1388)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1388)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4506,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4506 P_01011E PSAS - GOVT TRF - RECIPIENT Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables"},"GOVT TRF - RECIPIENT","Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1389)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1389)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1389)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1389)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1389)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1389)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1389)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4303,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4303 P_00988E PSAS - GOVT TRF - RECIPIENT Substantive Analytics—Government transfers - Recipient"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Government transfers - Recipient"},"GOVT TRF - RECIPIENT","Substantive Analytics—Government transfers - Recipient","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1390)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1390)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1390)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1390)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1390)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1390)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1390)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4304,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4304 P_00225E PSAS - GOVT TRF - RECIPIENT Ensure amounts received were spent as authorized"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00225E Ensure amounts received were spent as authorized"},"GOVT TRF - RECIPIENT","Ensure amounts received were spent as authorized","P_00225E_PSAS_Spent_authorized",null,null,"C, E/O, Au",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1391)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1391)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1391)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1391)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1391)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1391)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1391)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4305,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4305 P_01347E PSAS - GOVT TRF - RECIPIENT Obtain detailed listings and test government transfer liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01347E Obtain detailed listings and test government transfer liabilities"},"GOVT TRF - RECIPIENT","Obtain detailed listings and test government transfer liabilities","P_01347E_PSAS_Liability_testing",null,null,"A, E/O, R&O, CO, Au",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1392)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1392)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1392)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1392)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1392)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1392)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1392)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4307,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4307 P_01381E PSAS - GOVT TRF - RECIPIENT Test receivable cut-off (monetary recipient)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01381E Test receivable cut-off (monetary recipient)"},"GOVT TRF - RECIPIENT","Test receivable cut-off (monetary recipient)","P_01381E_PSAS_Receivable_cutoff",null,null,"C, E/O, R&O, CO",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1393)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1393)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1393)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1393)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1393)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1393)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1393)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4306,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4306 P_01377E PSAS - GOVT TRF - RECIPIENT Test revenue transactions from government transfers"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01377E Test revenue transactions from government transfers"},"GOVT TRF - RECIPIENT","Test revenue transactions from government transfers","P_01377E_PSAS_Govt_trf_revenue",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1394)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1394)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1394)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1394)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1394)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1394)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1394)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4308,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4308 P_01231E PSAS - GOVT TRF - RECIPIENT Verify presentation and disclosure—Government transfers - Monetary recipient"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Government transfers - Monetary recipient"},"GOVT TRF - RECIPIENT","Verify presentation and disclosure—Government transfers - Monetary recipient","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1395)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1395)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1395)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1395)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1395)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1395)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1395)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4309,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4309 P_01016E PSAS - GOVT TRF - TRANSFEROR Lead schedule—Government transfers - Transferor"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Government transfers - Transferor"},"GOVT TRF - TRANSFEROR","Lead schedule—Government transfers - Transferor","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1396)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1396)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1396)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1396)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1396)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1396)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1396)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4310,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4310 P_01220E PSAS - GOVT TRF - TRANSFEROR Year-end rollforward testing—Government transfers - Transferor"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Government transfers - Transferor"},"GOVT TRF - TRANSFEROR","Year-end rollforward testing—Government transfers - Transferor","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1397)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1397)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1397)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1397)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1397)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1397)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1397)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4507,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4507 P_01010E PSAS - GOVT TRF - TRANSFEROR Plan response - Segregation of duties risk—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Revenue & Receivables"},"GOVT TRF - TRANSFEROR","Plan response - Segregation of duties risk—Revenue & Receivables","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1398)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1398)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1398)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1398)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1398)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1398)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1398)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4508,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4508 P_01011E PSAS - GOVT TRF - TRANSFEROR Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables"},"GOVT TRF - TRANSFEROR","Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1399)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1399)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1399)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1399)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1399)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1399)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1399)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4311,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4311 P_00988E PSAS - GOVT TRF - TRANSFEROR Substantive Analytics—Government transfers - Transferor"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Government transfers - Transferor"},"GOVT TRF - TRANSFEROR","Substantive Analytics—Government transfers - Transferor","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1400)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1400)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1400)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1400)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1400)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1400)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1400)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4312,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4312 P_01383E PSAS - GOVT TRF - TRANSFEROR Search for unrecorded liabilities (monetary transferor)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01383E Search for unrecorded liabilities (monetary transferor)"},"GOVT TRF - TRANSFEROR","Search for unrecorded liabilities (monetary transferor)","P_01383E_PSAS_Unrecord_liab_trf",null,null,"C, E/O, R&O, CO, Au",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1401)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1401)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1401)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1401)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1401)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1401)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1401)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4313,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4313 P_01384E PSAS - GOVT TRF - TRANSFEROR Test government transfer payment transactions (monetary transferor)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01384E Test government transfer payment transactions (monetary transferor)"},"GOVT TRF - TRANSFEROR","Test government transfer payment transactions (monetary transferor)","P_01384E_PSAS_Govt_trf_payment",null,null,"C, A, CO, E/O, Au",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1402)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1402)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1402)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1402)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1402)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1402)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1402)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4314,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4314 P_01385E PSAS - GOVT TRF - TRANSFEROR Test receivable/prepaid cut-off (monetary transferor)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01385E Test receivable/prepaid cut-off (monetary transferor)"},"GOVT TRF - TRANSFEROR","Test receivable/prepaid cut-off (monetary transferor)","P_01385E_PSAS_Rec_prepaid_cutoff",null,null,"E/O, R&O, CO",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1403)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1403)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1403)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1403)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1403)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1403)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1403)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4315,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4315 P_01231E PSAS - GOVT TRF - TRANSFEROR Verify presentation and disclosure—Government transfers - Monetary transferor"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Government transfers - Monetary transferor"},"GOVT TRF - TRANSFEROR","Verify presentation and disclosure—Government transfers - Monetary transferor","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1404)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1404)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1404)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1404)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1404)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1404)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1404)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4316,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4316 P_01016E PSAS - GOVT TRF - GOODS IN-KIND Lead schedule—Goods in-kind"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Goods in-kind"},"GOVT TRF - GOODS IN-KIND","Lead schedule—Goods in-kind","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1405)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1405)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1405)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1405)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1405)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1405)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1405)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4317,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4317 P_01220E PSAS - GOVT TRF - GOODS IN-KIND Year-end rollforward testing—Goods in-kind"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Goods in-kind"},"GOVT TRF - GOODS IN-KIND","Year-end rollforward testing—Goods in-kind","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1406)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1406)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1406)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1406)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1406)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1406)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1406)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4509,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4509 P_01010E PSAS - GOVT TRF - GOODS IN-KIND Plan response - Segregation of duties risk—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Revenue & Receivables"},"GOVT TRF - GOODS IN-KIND","Plan response - Segregation of duties risk—Revenue & Receivables","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1407)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1407)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1407)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1407)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1407)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1407)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1407)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4510,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4510 P_01011E PSAS - GOVT TRF - GOODS IN-KIND Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables"},"GOVT TRF - GOODS IN-KIND","Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1408)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1408)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1408)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1408)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1408)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1408)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1408)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4318,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4318 P_00988E PSAS - GOVT TRF - GOODS IN-KIND Substantive Analytics—Goods in-kind"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Goods in-kind"},"GOVT TRF - GOODS IN-KIND","Substantive Analytics—Goods in-kind","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1409)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1409)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1409)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1409)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1409)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1409)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1409)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4320,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4320 P_01387E PSAS - GOVT TRF - GOODS IN-KIND Obtain detailed listings and test goods in-kind transactions"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01387E Obtain detailed listings and test goods in-kind transactions"},"GOVT TRF - GOODS IN-KIND","Obtain detailed listings and test goods in-kind transactions","P_01387E_PSAS_Goods_in_kind",null,null,"C, A, CO, E/O,  R&O, V, Au",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1410)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1410)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1410)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1410)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1410)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1410)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1410)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4319,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4319 P_01388E PSAS - GOVT TRF - GOODS IN-KIND Obtain detailed listings and test liabilities arising from the transfer of goods in-kind"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01388E Obtain detailed listings and test liabilities arising from the transfer of goods in-kind"},"GOVT TRF - GOODS IN-KIND","Obtain detailed listings and test liabilities arising from the transfer of goods in-kind","P_01388E_PSAS_Liability_testing",null,null,"A, CO, E/O, R&O, V, Au",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1411)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1411)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1411)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1411)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1411)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1411)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1411)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4321,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4321 P_01389E PSAS - GOVT TRF - GOODS IN-KIND Test completeness - Goods in-kind"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01389E Test completeness - Goods in-kind"},"GOVT TRF - GOODS IN-KIND","Test completeness - Goods in-kind","P_01389E_PSAS_Goods_complete",null,null,"C",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1412)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1412)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1412)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1412)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1412)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1412)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1412)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4322,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4322 P_01390E PSAS - GOVT TRF - GOODS IN-KIND Test receivable cut-off - Goods in-kind"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01390E Test receivable cut-off - Goods in-kind"},"GOVT TRF - GOODS IN-KIND","Test receivable cut-off - Goods in-kind","P_01390E_PSAS_Receivable_cutoff",null,null,"C, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1413)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1413)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1413)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1413)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1413)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1413)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1413)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4323,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4323 P_01231E PSAS - GOVT TRF - GOODS IN-KIND Verify presentation and disclosure—Goods in-kind"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Goods in-kind"},"GOVT TRF - GOODS IN-KIND","Verify presentation and disclosure—Goods in-kind","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1414)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1414)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1414)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1414)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1414)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1414)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1414)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4324,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4324 P_01016E PSAS - GOVT TRF - SERVICES IN-KIND Lead schedule—Services in-kind"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Services in-kind"},"GOVT TRF - SERVICES IN-KIND","Lead schedule—Services in-kind","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1415)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1415)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1415)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1415)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1415)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1415)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1415)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4325,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4325 P_01220E PSAS - GOVT TRF - SERVICES IN-KIND Year-end rollforward testing—Services in-kind"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Services in-kind"},"GOVT TRF - SERVICES IN-KIND","Year-end rollforward testing—Services in-kind","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1416)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1416)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1416)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1416)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1416)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1416)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1416)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4511,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4511 P_01010E PSAS - GOVT TRF - SERVICES IN-KIND Plan response - Segregation of duties risk—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Revenue & Receivables"},"GOVT TRF - SERVICES IN-KIND","Plan response - Segregation of duties risk—Revenue & Receivables","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1417)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1417)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1417)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1417)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1417)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1417)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1417)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4512,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4512 P_01011E PSAS - GOVT TRF - SERVICES IN-KIND Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables"},"GOVT TRF - SERVICES IN-KIND","Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1418)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1418)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1418)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1418)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1418)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1418)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1418)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4326,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4326 P_00988E PSAS - GOVT TRF - SERVICES IN-KIND Substantive Analytics—Services in-kind"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Services in-kind"},"GOVT TRF - SERVICES IN-KIND","Substantive Analytics—Services in-kind","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1419)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1419)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1419)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1419)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1419)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1419)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1419)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4328,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4328 P_01392E PSAS - GOVT TRF - SERVICES IN-KIND Obtain detailed listings and test services in-kind transactions"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01392E Obtain detailed listings and test services in-kind transactions"},"GOVT TRF - SERVICES IN-KIND","Obtain detailed listings and test services in-kind transactions","P_01392E_PSAS_Services_in_kind",null,null,"C, A, CO, E/O, Au",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1420)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1420)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1420)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1420)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1420)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1420)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1420)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4327,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4327 P_01393E PSAS - GOVT TRF - SERVICES IN-KIND Test completeness - Services in-kind"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01393E Test completeness - Services in-kind"},"GOVT TRF - SERVICES IN-KIND","Test completeness - Services in-kind","P_01393E_PSAS_Services_complete",null,null,"C",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1421)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1421)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1421)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1421)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1421)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1421)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1421)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4329,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4329 P_01395E PSAS - GOVT TRF - SERVICES IN-KIND Verify presentation and disclosure - Services in-kind"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01395E Verify presentation and disclosure - Services in-kind"},"GOVT TRF - SERVICES IN-KIND","Verify presentation and disclosure - Services in-kind","P_01395E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1422)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1422)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1422)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1422)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1422)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1422)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1422)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4330,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4330 P_01016E PSAS - COST OF SALES Lead schedule—Cost of sales"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Cost of sales"},"COST OF SALES","Lead schedule—Cost of sales","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1423)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1423)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1423)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1423)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1423)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1423)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1423)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4331,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4331 P_01220E PSAS - COST OF SALES Year-end rollforward testing—Cost of sales"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Cost of sales"},"COST OF SALES","Year-end rollforward testing—Cost of sales","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1424)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1424)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1424)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1424)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1424)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1424)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1424)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4513,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4513 P_01010E PSAS - COST OF SALES Plan response - Segregation of duties risk—Production & Inventory"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Production & Inventory"},"COST OF SALES","Plan response - Segregation of duties risk—Production & Inventory","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1425)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1425)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1425)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1425)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1425)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1425)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1425)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4514,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4514 P_01011E PSAS - COST OF SALES Plan response - Unauthorized changes are made to master file data risk—Production & Inventory"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Production & Inventory"},"COST OF SALES","Plan response - Unauthorized changes are made to master file data risk—Production & Inventory","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1426)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1426)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1426)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1426)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1426)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1426)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1426)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4332,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4332 P_00988E PSAS - COST OF SALES Substantive Analytics—Cost of sales"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Cost of sales"},"COST OF SALES","Substantive Analytics—Cost of sales","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1427)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1427)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1427)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1427)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1427)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1427)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1427)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4515,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4515 P_00988E PSAS - COST OF SALES Substantive Analytics—Inventory"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Inventory"},"COST OF SALES","Substantive Analytics—Inventory","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1428)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1428)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1428)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1428)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1428)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1428)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1428)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4516,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4516 P_01550E PSAS - COST OF SALES Confirm inventory in the custody of third parties, owned by the entity"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01550E Confirm inventory in the custody of third parties, owned by the entity"},"COST OF SALES","Confirm inventory in the custody of third parties, owned by the entity","P_01550E_PSAS_Confirm_inventory",null,null,"C, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1429)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1429)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1429)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1429)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1429)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1429)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1429)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4517,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4517 P_01262E PSAS - COST OF SALES Execute and evaluate cycle count observations and inspection"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01262E Execute and evaluate cycle count observations and inspection"},"COST OF SALES","Execute and evaluate cycle count observations and inspection","P_01262E_PSAS_Cycle_count",null,null,"C, A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1430)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1430)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1430)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1430)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1430)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1430)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1430)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4518,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4518 P_01263E PSAS - COST OF SALES Execute and evaluate physical inventory observation"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01263E Execute and evaluate physical inventory observation"},"COST OF SALES","Execute and evaluate physical inventory observation","P_01263E_PSAS_Inventory_observ",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1431)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1431)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1431)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1431)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1431)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1431)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1431)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4333,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4333 P_01264E PSAS - COST OF SALES Test cost of sales and operating expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01264E Test cost of sales and operating expenses"},"COST OF SALES","Test cost of sales and operating expenses","P_01264E_PSAS_Cost_of_sales",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1432)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1432)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1432)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1432)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1432)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1432)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1432)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4519,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4519 P_01266E PSAS - COST OF SALES Test goods in transit"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01266E Test goods in transit"},"COST OF SALES","Test goods in transit","P_01266E_PSAS_Goods_in_transit",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1433)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1433)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1433)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1433)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1433)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1433)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1433)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4334,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4334 P_01267E PSAS - COST OF SALES Test inventory receipts cut-off"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01267E Test inventory receipts cut-off"},"COST OF SALES","Test inventory receipts cut-off","P_01267E_PSAS_Inventory_cutoff",null,null,"C, CO",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1434)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1434)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1434)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1434)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1434)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1434)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1434)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4520,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4520 P_01268E PSAS - COST OF SALES Test inventory reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01268E Test inventory reconciliations"},"COST OF SALES","Test inventory reconciliations","P_01268E_PSAS_Inventory_rec",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1435)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1435)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1435)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1435)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1435)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1435)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1435)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4521,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4521 P_01269E PSAS - COST OF SALES Test inventory suspense accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01269E Test inventory suspense accounts"},"COST OF SALES","Test inventory suspense accounts","P_01269E_PSAS_Inventory_suspense",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1436)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1436)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1436)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1436)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1436)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1436)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1436)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4522,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4522 P_01544E PSAS - COST OF SALES Test sales/accounts receivable cut-off - [Revenue Type]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01544E Test sales/accounts receivable cut-off - [Revenue Type]"},"COST OF SALES","Test sales/accounts receivable cut-off - [Revenue Type]","P_01544E_PSAS_Sales_AR_cutoff",null,null,"C, CO",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1437)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1437)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1437)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1437)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1437)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1437)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1437)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4523,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4523 P_01229E PSAS - COST OF SALES Test supplier statement reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01229E Test supplier statement reconciliations"},"COST OF SALES","Test supplier statement reconciliations","P_01229E_PSAS_Supplier_stmt_rec",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1438)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1438)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1438)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1438)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1438)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1438)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1438)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4524,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4524 P_01552E PSAS - COST OF SALES Test the cost of inventory - capitalized standard cost variances (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01552E Test the cost of inventory - capitalized standard cost variances (CAS 540)"},"COST OF SALES","Test the cost of inventory - capitalized standard cost variances (CAS 540)","P_01552E_PSAS_Stand_cost_var_CAS540",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1439)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1439)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1439)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1439)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1439)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1439)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1439)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4525,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4525 P_01553E PSAS - COST OF SALES Test the cost of manufactured inventory - finished goods and work-in-progress (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01553E Test the cost of manufactured inventory - finished goods and work-in-progress (CAS 540)"},"COST OF SALES","Test the cost of manufactured inventory - finished goods and work-in-progress (CAS 540)","P_01553E_PSAS_Cost_FG_WIP_CAS540",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1440)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1440)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1440)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1440)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1440)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1440)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1440)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4526,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4526 P_01274E PSAS - COST OF SALES Test the cost of manufactured inventory - raw materials"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01274E Test the cost of manufactured inventory - raw materials"},"COST OF SALES","Test the cost of manufactured inventory - raw materials","P_01274E_PSAS_Cost_RM",null,null,"A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1441)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1441)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1441)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1441)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1441)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1441)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1441)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4527,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4527 P_01275E PSAS - COST OF SALES Test the cost of resale inventory - goods for resale"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01275E Test the cost of resale inventory - goods for resale"},"COST OF SALES","Test the cost of resale inventory - goods for resale","P_01275E_PSAS_Resale_inventory",null,null,"A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1442)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1442)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1442)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1442)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1442)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1442)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1442)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4528,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4528 P_01005E PSAS - COST OF SALES Test the reinstatement of writedowns"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01005E Test the reinstatement of writedowns"},"COST OF SALES","Test the reinstatement of writedowns","P_01005E_PSAS_Reinst_writedowns",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1443)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1443)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1443)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1443)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1443)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1443)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1443)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4529,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4529 P_01276E PSAS - COST OF SALES Trace test counts to/from detailed inventory listing"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01276E Trace test counts to/from detailed inventory listing"},"COST OF SALES","Trace test counts to/from detailed inventory listing","P_01276E_PSAS_Trace_test_counts",null,null,"C, A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1444)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1444)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1444)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1444)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1444)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1444)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1444)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4530,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4530 P_01278E PSAS - COST OF SALES Verify inventory in the custody of third parties, owned by the entity"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01278E Verify inventory in the custody of third parties, owned by the entity"},"COST OF SALES","Verify inventory in the custody of third parties, owned by the entity","P_01278E_PSAS_3rd_party_custody",null,null,"C, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1445)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1445)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1445)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1445)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1445)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1445)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1445)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4531,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4531 P_01279E PSAS - COST OF SALES Verify inventory in the entity's custody, owned by third parties"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01279E Verify inventory in the entity's custody, owned by third parties"},"COST OF SALES","Verify inventory in the entity's custody, owned by third parties","P_01279E_PSAS_3rd_party_owned",null,null,"R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1446)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1446)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1446)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1446)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1446)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1446)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1446)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4335,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4335 P_01231E PSAS - COST OF SALES Verify presentation and disclosure—Cost of sales"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Cost of sales"},"COST OF SALES","Verify presentation and disclosure—Cost of sales","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1447)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1447)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1447)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1447)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1447)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1447)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1447)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4655,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4655 P_01754E PSAS - COST OF SALES Test revenue transactions (Steps 1 to 5) (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01754E Test revenue transactions (Steps 1 to 5) (CAS 540)"},"COST OF SALES","Test revenue transactions (Steps 1 to 5) (CAS 540)","P_01754E_PSAS_RevSteps1_5_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1448)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1448)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1448)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1448)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1448)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1448)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1448)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4659,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4659 P_01755E PSAS - COST OF SALES Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time - [Revenue type] (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01755E Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time - [Revenue type] (CAS 540)"},"COST OF SALES","Test revenue transactions (Steps 1 to 5) - Single performance obligation satisfied at a point in time - [Revenue type] (CAS 540)","P_01755E_PSAS_Single_perf_ob_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1449)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1449)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1449)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1449)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1449)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1449)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1449)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4663,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4663 P_01756E PSAS - COST OF SALES Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time - [Revenue type] (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01756E Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time - [Revenue type] (CAS 540)"},"COST OF SALES","Test revenue transactions (Steps 1 to 5) - Single performance obligation (or a series of distinct goods or services) satisfied over time - [Revenue type] (CAS 540)","P_01756E_PSAS_Single_perf_ob_over_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1450)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1450)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1450)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1450)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1450)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1450)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1450)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4336,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4336 P_01016E PSAS - OPS EXP Lead schedule—Operating expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Operating expenses"},"OPS EXP","Lead schedule—Operating expenses","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1451)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1451)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1451)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1451)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1451)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1451)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1451)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4337,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4337 P_01220E PSAS - OPS EXP Year-end rollforward testing—Operating expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Operating expenses"},"OPS EXP","Year-end rollforward testing—Operating expenses","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1452)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1452)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1452)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1452)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1452)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1452)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1452)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4532,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4532 P_01010E PSAS - OPS EXP Plan response - Segregation of duties risk—Purchasing & Payables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Purchasing & Payables"},"OPS EXP","Plan response - Segregation of duties risk—Purchasing & Payables","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1453)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1453)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1453)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1453)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1453)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1453)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1453)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4533,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4533 P_01011E PSAS - OPS EXP Plan response - Unauthorized changes are made to master file data risk—Purchasing & Payables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Purchasing & Payables"},"OPS EXP","Plan response - Unauthorized changes are made to master file data risk—Purchasing & Payables","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1454)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1454)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1454)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1454)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1454)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1454)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1454)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4338,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4338 P_00988E PSAS - OPS EXP Substantive Analytics—Operating expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Operating expenses"},"OPS EXP","Substantive Analytics—Operating expenses","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1455)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1455)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1455)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1455)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1455)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1455)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1455)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4534,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4534 P_01570E PSAS - OPS EXP Confirm accounts payable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01570E Confirm accounts payable"},"OPS EXP","Confirm accounts payable","P_01570E_PSAS_Confirm_AP",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1456)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1456)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1456)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1456)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1456)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1456)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1456)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4535,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4535 P_01540E PSAS - OPS EXP Confirm inter-entity balances and transactions"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01540E Confirm inter-entity balances and transactions"},"OPS EXP","Confirm inter-entity balances and transactions","P_01540E_PSAS_Confirm_inter_ent",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1457)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1457)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1457)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1457)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1457)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1457)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1457)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4536,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4536 P_01571E PSAS - OPS EXP Obtain detailed listings and test accruals and other liabilities (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01571E Obtain detailed listings and test accruals and other liabilities (CAS 540)"},"OPS EXP","Obtain detailed listings and test accruals and other liabilities (CAS 540)","P_01571E_PSAS_Test_accruals_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1458)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1458)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1458)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1458)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1458)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1458)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1458)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4537,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4537 P_01541E PSAS - OPS EXP Obtain detailed listings and test inter-entity accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01541E Obtain detailed listings and test inter-entity accounts"},"OPS EXP","Obtain detailed listings and test inter-entity accounts","P_01541E_PSAS_Inter_ent_accts",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1459)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1459)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1459)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1459)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1459)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1459)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1459)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4546,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4546 P_01572E PSAS - OPS EXP Obtain movement schedule and test liabilities for contaminated sites (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01572E Obtain movement schedule and test liabilities for contaminated sites (CAS 540)"},"OPS EXP","Obtain movement schedule and test liabilities for contaminated sites (CAS 540)","P_01572E_PSAS_Liab_contam_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1460)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1460)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1460)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1460)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1460)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1460)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1460)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4538,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4538 P_01573E PSAS - OPS EXP Obtain movement schedule and test provisions (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01573E Obtain movement schedule and test provisions (CAS 540)"},"OPS EXP","Obtain movement schedule and test provisions (CAS 540)","P_01573E_PSAS_Prov_movement_CAS540",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1461)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1461)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1461)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1461)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1461)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1461)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1461)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4539,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4539 P_01303E PSAS - OPS EXP Search for unrecorded liabilities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01303E Search for unrecorded liabilities"},"OPS EXP","Search for unrecorded liabilities","P_01303E_PSAS_Unrecord_liab",null,null,"C, A, CO, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1462)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1462)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1462)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1462)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1462)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1462)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1462)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4540,"PSAS+4200",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4540 P_01336E PSAS+4200 - OPS EXP Search for unrecorded liabilities (CAAT)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01336E Search for unrecorded liabilities (CAAT)"},"OPS EXP","Search for unrecorded liabilities (CAAT)","P_01336E_PSAS_Unrecord_liab_CAAT",null,null,"C, A, CO, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1463)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1463)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1463)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1463)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1463)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1463)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1463)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4541,"PSAS+4200",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4541 P_01281E PSAS+4200 - OPS EXP Test accounts payable reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01281E Test accounts payable reconciliations"},"OPS EXP","Test accounts payable reconciliations","P_01281E_PSAS_AP_reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1464)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1464)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1464)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1464)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1464)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1464)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1464)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4542,"PSAS+4200",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4542 P_01282E PSAS+4200 - OPS EXP Test accounts payable suspense accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01282E Test accounts payable suspense accounts"},"OPS EXP","Test accounts payable suspense accounts","P_01282E_PSAS_AP_suspense",null,null,"A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1465)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1465)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1465)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1465)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1465)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1465)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1465)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4339,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4339 P_01264E PSAS - OPS EXP Test cost of sales and operating expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01264E Test cost of sales and operating expenses"},"OPS EXP","Test cost of sales and operating expenses","P_01264E_PSAS_Cost_of_sales",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1466)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1466)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1466)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1466)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1466)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1466)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1466)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4543,"PSAS+4200",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4543 P_01265E PSAS+4200 - OPS EXP Test credit notes received after period end"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01265E Test credit notes received after period end"},"OPS EXP","Test credit notes received after period end","P_01265E_PSAS_Credit_notes_rec",null,null,"C, A, CO, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1467)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1467)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1467)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1467)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1467)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1467)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1467)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4544,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4544 P_01551E PSAS - OPS EXP Test supplier rebates, discounts or other incentives (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01551E Test supplier rebates, discounts or other incentives (CAS 540)"},"OPS EXP","Test supplier rebates, discounts or other incentives (CAS 540)","P_01551E_PSAS_Rebates_disc_other_CAS540",null,null,"C, A, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1468)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1468)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1468)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1468)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1468)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1468)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1468)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4545,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4545 P_01229E PSAS - OPS EXP Test supplier statement reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01229E Test supplier statement reconciliations"},"OPS EXP","Test supplier statement reconciliations","P_01229E_PSAS_Supplier_stmt_rec",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1469)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1469)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1469)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1469)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1469)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1469)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1469)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4547,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4547 P_01230E PSAS - OPS EXP Test translation of foreign currency—Accounts payable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01230E Test translation of foreign currency—Accounts payable"},"OPS EXP","Test translation of foreign currency—Accounts payable","P_01230E_PSAS_Foreign_currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1470)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1470)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1470)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1470)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1470)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1470)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1470)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4548,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4548 P_01231E PSAS - OPS EXP Verify presentation and disclosure—Inter-entity accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Inter-entity accounts"},"OPS EXP","Verify presentation and disclosure—Inter-entity accounts","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1471)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1471)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1471)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1471)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1471)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1471)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1471)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4340,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4340 P_01231E PSAS - OPS EXP Verify presentation and disclosure—Operating expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Operating expenses"},"OPS EXP","Verify presentation and disclosure—Operating expenses","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1472)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1472)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1472)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1472)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1472)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1472)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1472)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4341,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4341 P_00290E PSAS - OPS EXP *Test the allocation of expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00290E *Test the allocation of expenses"},"OPS EXP","*Test the allocation of expenses","P_00290E_PSAS_Allocation_exp",null,null,"A, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1473)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1473)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1473)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1473)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1473)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1473)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1473)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4494,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4494 P_01016E PSAS - BAD DEBT EXP Lead schedule—Bad debt expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Bad debt expense"},"BAD DEBT EXP","Lead schedule—Bad debt expense","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1474)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1474)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1474)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1474)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1474)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1474)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1474)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4063,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4063 P_01220E PSAS - BAD DEBT EXP Year-end rollforward testing—Bad debt expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Bad debt expense"},"BAD DEBT EXP","Year-end rollforward testing—Bad debt expense","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1475)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1475)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1475)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1475)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1475)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1475)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1475)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4067,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4067 P_01010E PSAS - BAD DEBT EXP Plan response - Segregation of duties risk—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Revenue & Receivables"},"BAD DEBT EXP","Plan response - Segregation of duties risk—Revenue & Receivables","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1476)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1476)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1476)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1476)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1476)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1476)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1476)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4068,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4068 P_01011E PSAS - BAD DEBT EXP Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables"},"BAD DEBT EXP","Plan response - Unauthorized changes are made to master file data risk—Revenue & Receivables","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1477)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1477)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1477)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1477)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1477)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1477)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1477)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4073,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4073 P_01539E PSAS - BAD DEBT EXP Assess adequacy of allowance for doubtful accounts (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01539E Assess adequacy of allowance for doubtful accounts (CAS 540)"},"BAD DEBT EXP","Assess adequacy of allowance for doubtful accounts (CAS 540)","P_01539E_PSAS_Assess_AFDA_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1478)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1478)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1478)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1478)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1478)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1478)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1478)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4075,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4075 P_01238E PSAS - BAD DEBT EXP Test accounts receivable reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01238E Test accounts receivable reconciliations"},"BAD DEBT EXP","Test accounts receivable reconciliations","P_01238E_PSAS_AR_reconciliations",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1479)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1479)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1479)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1479)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1479)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1479)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1479)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4077,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4077 P_01246E PSAS - BAD DEBT EXP Test reversals of impairment - Accounts receivable"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01246E Test reversals of impairment - Accounts receivable"},"BAD DEBT EXP","Test reversals of impairment - Accounts receivable","P_01246E_PSAS_AR_Impair_reversal",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1480)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1480)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1480)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1480)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1480)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1480)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1480)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4088,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4088 P_01231E PSAS - BAD DEBT EXP Verify presentation and disclosure—Bad debt expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Bad debt expense"},"BAD DEBT EXP","Verify presentation and disclosure—Bad debt expense","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1481)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1481)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1481)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1481)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1481)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1481)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1481)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4342,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4342 P_01016E PSAS - SALARIES/PAYROLL EXP Lead schedule—Salaries/payroll expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Salaries/payroll expense"},"SALARIES/PAYROLL EXP","Lead schedule—Salaries/payroll expense","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1482)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1482)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1482)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1482)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1482)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1482)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1482)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4343,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4343 P_01220E PSAS - SALARIES/PAYROLL EXP Year-end rollforward testing—Salaries/payroll expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Salaries/payroll expense"},"SALARIES/PAYROLL EXP","Year-end rollforward testing—Salaries/payroll expense","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1483)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1483)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1483)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1483)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1483)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1483)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1483)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4549,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4549 P_01010E PSAS - SALARIES/PAYROLL EXP Plan response - Segregation of duties risk—Payroll"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Payroll"},"SALARIES/PAYROLL EXP","Plan response - Segregation of duties risk—Payroll","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1484)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1484)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1484)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1484)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1484)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1484)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1484)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4550,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4550 P_01011E PSAS - SALARIES/PAYROLL EXP Plan response - Unauthorized changes are made to master file data risk—Payroll"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Payroll"},"SALARIES/PAYROLL EXP","Plan response - Unauthorized changes are made to master file data risk—Payroll","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1485)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1485)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1485)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1485)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1485)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1485)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1485)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4344,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4344 P_00988E PSAS - SALARIES/PAYROLL EXP Substantive Analytics—Salaries/payroll expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Salaries/payroll expense"},"SALARIES/PAYROLL EXP","Substantive Analytics—Salaries/payroll expense","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1486)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1486)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1486)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1486)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1486)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1486)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1486)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4551,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4551 P_01364E PSAS - SALARIES/PAYROLL EXP Examine pension and post-employment benefit plan items recognized in the statement of operations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01364E Examine pension and post-employment benefit plan items recognized in the statement of operations"},"SALARIES/PAYROLL EXP","Examine pension and post-employment benefit plan items recognized in the statement of operations","P_01364E_PSAS_Pension_stmt_ops",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1487)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1487)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1487)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1487)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1487)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1487)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1487)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4346,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4346 P_01574E PSAS - SALARIES/PAYROLL EXP Obtained detailed analysis and test liabilities for termination benefits (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01574E Obtained detailed analysis and test liabilities for termination benefits (CAS 540)"},"SALARIES/PAYROLL EXP","Obtained detailed analysis and test liabilities for termination benefits (CAS 540)","P_01574E_PSAS_Termin_benef_CAS540",null,null,"A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1488)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1488)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1488)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1488)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1488)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1488)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1488)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4347,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4347 P_01571E PSAS - SALARIES/PAYROLL EXP Obtain detailed listings and test accruals and other liabilities (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01571E Obtain detailed listings and test accruals and other liabilities (CAS 540)"},"SALARIES/PAYROLL EXP","Obtain detailed listings and test accruals and other liabilities (CAS 540)","P_01571E_PSAS_Test_accruals_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1489)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1489)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1489)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1489)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1489)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1489)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1489)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4552,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4552 P_01367E PSAS - SALARIES/PAYROLL EXP Obtain movement schedule - Pension and post-employment benefit plans"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01367E Obtain movement schedule - Pension and post-employment benefit plans"},"SALARIES/PAYROLL EXP","Obtain movement schedule - Pension and post-employment benefit plans","P_01367E_PSAS_Pension_movement",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1490)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1490)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1490)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1490)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1490)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1490)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1490)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4351,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4351 P_01560E PSAS - SALARIES/PAYROLL EXP Obtain movement schedule and test provisions associated with exit or disposal activities (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01560E Obtain movement schedule and test provisions associated with exit or disposal activities (CAS 540)"},"SALARIES/PAYROLL EXP","Obtain movement schedule and test provisions associated with exit or disposal activities (CAS 540)","P_01560E_PSAS_Prov_exit_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1491)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1491)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1491)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1491)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1491)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1491)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1491)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4553,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4553 P_01368E PSAS - SALARIES/PAYROLL EXP Test accounting for multi-employer plans"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01368E Test accounting for multi-employer plans"},"SALARIES/PAYROLL EXP","Test accounting for multi-employer plans","P_01368E_PSAS_Multi_employer",null,null,"C, A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1492)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1492)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1492)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1492)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1492)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1492)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1492)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4348,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4348 P_01575E PSAS - SALARIES/PAYROLL EXP Test liabilities for expected costs from profit-sharing and bonus plans (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01575E Test liabilities for expected costs from profit-sharing and bonus plans (CAS 540)"},"SALARIES/PAYROLL EXP","Test liabilities for expected costs from profit-sharing and bonus plans (CAS 540)","P_01575E_PSAS_Exp_profit_shar_CAS540",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1493)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1493)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1493)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1493)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1493)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1493)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1493)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4345,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4345 P_01576E PSAS - SALARIES/PAYROLL EXP Test liabilities for expected costs for accumulating short-term paid absences (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01576E Test liabilities for expected costs for accumulating short-term paid absences (CAS 540)"},"SALARIES/PAYROLL EXP","Test liabilities for expected costs for accumulating short-term paid absences (CAS 540)","P_01576E_PSAS_ST_paid_abs_CAS540",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1494)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1494)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1494)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1494)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1494)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1494)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1494)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4349,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4349 P_01577E PSAS - SALARIES/PAYROLL EXP Test payroll costs"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01577E Test payroll costs"},"SALARIES/PAYROLL EXP","Test payroll costs","P_01577E_PSAS_Payroll_costs",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1495)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1495)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1495)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1495)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1495)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1495)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1495)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4350,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4350 P_01345E PSAS - SALARIES/PAYROLL EXP Test payroll reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01345E Test payroll reconciliations"},"SALARIES/PAYROLL EXP","Test payroll reconciliations","P_01345E_PSAS_Payroll_rec",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1496)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1496)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1496)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1496)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1496)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1496)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1496)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4554,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4554 P_01553E PSAS - SALARIES/PAYROLL EXP Test the cost of manufactured inventory - finished goods and work-in-progress (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01553E Test the cost of manufactured inventory - finished goods and work-in-progress (CAS 540)"},"SALARIES/PAYROLL EXP","Test the cost of manufactured inventory - finished goods and work-in-progress (CAS 540)","P_01553E_PSAS_Cost_FG_WIP_CAS540",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1497)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1497)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1497)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1497)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1497)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1497)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1497)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4555,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4555 P_01231E PSAS - SALARIES/PAYROLL EXP Verify presentation and disclosure—Pension, postretirement and other benefits"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Pension, postretirement and other benefits"},"SALARIES/PAYROLL EXP","Verify presentation and disclosure—Pension, postretirement and other benefits","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1498)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1498)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1498)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1498)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1498)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1498)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1498)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4352,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4352 P_01231E PSAS - SALARIES/PAYROLL EXP Verify presentation and disclosure—Salaries/payroll expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Salaries/payroll expense"},"SALARIES/PAYROLL EXP","Verify presentation and disclosure—Salaries/payroll expense","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1499)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1499)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1499)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1499)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1499)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1499)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1499)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4353,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4353 P_01016E PSAS - DEPR EXP Lead schedule—Depreciation expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Depreciation expense"},"DEPR EXP","Lead schedule—Depreciation expense","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1500)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1500)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1500)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1500)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1500)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1500)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1500)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4354,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4354 P_01220E PSAS - DEPR EXP Year-end rollforward testing—Depreciation expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Depreciation expense"},"DEPR EXP","Year-end rollforward testing—Depreciation expense","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1501)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1501)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1501)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1501)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1501)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1501)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1501)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4556,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4556 P_01010E PSAS - DEPR EXP Plan response - Segregation of duties risk—Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Property, plant and equipment"},"DEPR EXP","Plan response - Segregation of duties risk—Property, plant and equipment","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1502)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1502)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1502)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1502)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1502)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1502)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1502)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4557,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4557 P_01011E PSAS - DEPR EXP Plan response - Unauthorized changes are made to master file data risk—Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Property, plant and equipment"},"DEPR EXP","Plan response - Unauthorized changes are made to master file data risk—Property, plant and equipment","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1503)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1503)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1503)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1503)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1503)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1503)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1503)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4355,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4355 P_01556E PSAS - DEPR EXP Substantive Analytics - Test depreciation expense (CAS 540)—Depreciation expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01556E Substantive Analytics - Test depreciation expense (CAS 540)—Depreciation expense"},"DEPR EXP","Substantive Analytics - Test depreciation expense (CAS 540)—Depreciation expense","P_01556E_Subst_analyt_dep_exp_CAS540",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1504)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1504)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1504)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1504)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1504)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1504)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1504)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4558,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4558 P_00988E PSAS - DEPR EXP Substantive Analytics—Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Property, plant and equipment"},"DEPR EXP","Substantive Analytics—Property, plant and equipment","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1505)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1505)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1505)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1505)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1505)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1505)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1505)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4559,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4559 P_01559E PSAS - DEPR EXP Obtain movement schedule and detailed listings - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01559E Obtain movement schedule and detailed listings - Property, plant and equipment"},"DEPR EXP","Obtain movement schedule and detailed listings - Property, plant and equipment","P_01559E_PSAS_PPE_movement",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1506)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1506)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1506)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1506)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1506)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1506)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1506)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4356,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4356 P_01564E PSAS - DEPR EXP Test depreciation expense - Property, plant and equipment (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01564E Test depreciation expense - Property, plant and equipment (CAS 540)"},"DEPR EXP","Test depreciation expense - Property, plant and equipment (CAS 540)","P_01564E_PSAS_Deprec_exp_CAS540",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1507)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1507)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1507)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1507)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1507)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1507)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1507)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4357,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4357 P_01231E PSAS - DEPR EXP Verify presentation and disclosure—Depreciation expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Depreciation expense"},"DEPR EXP","Verify presentation and disclosure—Depreciation expense","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1508)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1508)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1508)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1508)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1508)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1508)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1508)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4358,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4358 P_01016E PSAS - AMORT EXP *Lead schedule—Amortization expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E *Lead schedule—Amortization expense"},"AMORT EXP","*Lead schedule—Amortization expense","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1509)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1509)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1509)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1509)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1509)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1509)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1509)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4359,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4359 P_01220E PSAS - AMORT EXP *Year-end rollforward testing—Amortization expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E *Year-end rollforward testing—Amortization expense"},"AMORT EXP","*Year-end rollforward testing—Amortization expense","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1510)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1510)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1510)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1510)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1510)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1510)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1510)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4360,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4360 P_01568E PSAS - AMORT EXP *Substantive Analytics—Test amortization expense (CAS 540)—Amortization expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01568E *Substantive Analytics—Test amortization expense (CAS 540)—Amortization expense"},"AMORT EXP","*Substantive Analytics—Test amortization expense (CAS 540)—Amortization expense","P_01568E_PSAS_Sub_analytics_amort_CAS540",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1511)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1511)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1511)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1511)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1511)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1511)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1511)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4080,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4080 P_00988E PSAS - AMORT EXP *Substantive Analytics—Intangible assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E *Substantive Analytics—Intangible assets"},"AMORT EXP","*Substantive Analytics—Intangible assets","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1512)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1512)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1512)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1512)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1512)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1512)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1512)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4267,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4267 P_01743E PSAS - AMORT EXP *Obtain movement schedule and detailed listings - Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01743E *Obtain movement schedule and detailed listings - Intangible assets subject to amortization"},"AMORT EXP","*Obtain movement schedule and detailed listings - Intangible assets subject to amortization","P_01743E_PSAS_Intang_movement",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1513)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1513)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1513)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1513)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1513)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1513)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1513)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4361,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4361 P_01569E PSAS - AMORT EXP *Test amortization expense - Intangible assets subject to amortization (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01569E *Test amortization expense - Intangible assets subject to amortization (CAS 540)"},"AMORT EXP","*Test amortization expense - Intangible assets subject to amortization (CAS 540)","P_01569E_PSAS_Amort_exp_CAS540",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1514)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1514)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1514)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1514)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1514)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1514)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1514)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4646,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4646 P_01010E PSAS - AMORT EXP *Plan response - Segregation of duties risk"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E *Plan response - Segregation of duties risk"},"AMORT EXP","*Plan response - Segregation of duties risk","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1515)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1515)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1515)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1515)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1515)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1515)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1515)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4647,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4647 P_01011E PSAS - AMORT EXP *Plan response - Unauthorized changes are made to master file data risk—Intangible assets"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E *Plan response - Unauthorized changes are made to master file data risk—Intangible assets"},"AMORT EXP","*Plan response - Unauthorized changes are made to master file data risk—Intangible assets","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1516)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1516)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1516)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1516)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1516)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1516)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1516)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4362,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4362 P_01231E PSAS - AMORT EXP *Verify presentation and disclosure—Amortization expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E *Verify presentation and disclosure—Amortization expense"},"AMORT EXP","*Verify presentation and disclosure—Amortization expense","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1517)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1517)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1517)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1517)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1517)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1517)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1517)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4363,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4363 P_01016E PSAS - INCOME/LOSS MOD EQTY Lead schedule—Income or loss from modified equity investments"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Income or loss from modified equity investments"},"INCOME/LOSS MOD EQTY","Lead schedule—Income or loss from modified equity investments","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1518)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1518)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1518)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1518)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1518)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1518)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1518)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4364,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4364 P_01220E PSAS - INCOME/LOSS MOD EQTY Year-end rollforward testing—Income or loss from modified equity investments"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Income or loss from modified equity investments"},"INCOME/LOSS MOD EQTY","Year-end rollforward testing—Income or loss from modified equity investments","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1519)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1519)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1519)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1519)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1519)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1519)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1519)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4365,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4365 P_01330E PSAS - INCOME/LOSS MOD EQTY Examine the modified equity accounting for GBPs and GBEs"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01330E Examine the modified equity accounting for GBPs and GBEs"},"INCOME/LOSS MOD EQTY","Examine the modified equity accounting for GBPs and GBEs","P_01330E_PSAS_Modified_equity",null,null,"C, A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1520)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1520)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1520)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1520)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1520)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1520)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1520)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4366,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4366 P_01231E PSAS - INCOME/LOSS MOD EQTY Verify presentation and disclosure—Income or loss from modified equity investments"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Income or loss from modified equity investments"},"INCOME/LOSS MOD EQTY","Verify presentation and disclosure—Income or loss from modified equity investments","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1521)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1521)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1521)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1521)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1521)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1521)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1521)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4367,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4367 P_01016E PSAS - OTHER OPS INC/EXP Lead schedule—Other operating income/expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Other operating income/expense"},"OTHER OPS INC/EXP","Lead schedule—Other operating income/expense","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1522)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1522)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1522)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1522)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1522)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1522)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1522)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4368,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4368 P_01220E PSAS - OTHER OPS INC/EXP Year-end rollforward testing—Other operating income/expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Other operating income/expense"},"OTHER OPS INC/EXP","Year-end rollforward testing—Other operating income/expense","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1523)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1523)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1523)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1523)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1523)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1523)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1523)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4560,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4560 P_01010E PSAS - OTHER OPS INC/EXP Plan response - Segregation of duties risk—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Period-end Financial Reporting"},"OTHER OPS INC/EXP","Plan response - Segregation of duties risk—Period-end Financial Reporting","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1524)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1524)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1524)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1524)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1524)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1524)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1524)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4561,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4561 P_01011E PSAS - OTHER OPS INC/EXP Plan response - Unauthorized changes are made to master file data risk—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Period-end Financial Reporting"},"OTHER OPS INC/EXP","Plan response - Unauthorized changes are made to master file data risk—Period-end Financial Reporting","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1525)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1525)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1525)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1525)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1525)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1525)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1525)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4369,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4369 P_00988E PSAS - OTHER OPS INC/EXP Substantive Analytics—Other operating income/expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Other operating income/expense"},"OTHER OPS INC/EXP","Substantive Analytics—Other operating income/expense","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1526)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1526)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1526)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1526)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1526)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1526)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1526)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4562,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4562 P_01541E PSAS - OTHER OPS INC/EXP Obtain detailed listings and test inter-entity accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01541E Obtain detailed listings and test inter-entity accounts"},"OTHER OPS INC/EXP","Obtain detailed listings and test inter-entity accounts","P_01541E_PSAS_Inter_ent_accts",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1527)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1527)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1527)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1527)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1527)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1527)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1527)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4563,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4563 P_01560E PSAS - OTHER OPS INC/EXP Obtain movement schedule and test provisions associated with exit or disposal activities (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01560E Obtain movement schedule and test provisions associated with exit or disposal activities (CAS 540)"},"OTHER OPS INC/EXP","Obtain movement schedule and test provisions associated with exit or disposal activities (CAS 540)","P_01560E_PSAS_Prov_exit_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1528)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1528)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1528)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1528)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1528)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1528)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1528)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4564,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4564 P_01310E PSAS - OTHER OPS INC/EXP Test impairment assessment - Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01310E Test impairment assessment - Property, plant and equipment"},"OTHER OPS INC/EXP","Test impairment assessment - Property, plant and equipment","P_01310E_PSAS_PPE_Impairment",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1529)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1529)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1529)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1529)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1529)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1529)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1529)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4370,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4370 P_01397E PSAS - OTHER OPS INC/EXP Test other operating income and expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01397E Test other operating income and expenses"},"OTHER OPS INC/EXP","Test other operating income and expenses","P_01397E_PSAS_Other_operating",null,null,"C, A, CO, E/O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1530)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1530)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1530)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1530)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1530)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1530)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1530)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4565,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4565 P_01231E PSAS - OTHER OPS INC/EXP Verify presentation and disclosure—Inter-entity accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Inter-entity accounts"},"OTHER OPS INC/EXP","Verify presentation and disclosure—Inter-entity accounts","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1531)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1531)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1531)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1531)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1531)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1531)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1531)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4371,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4371 P_01231E PSAS - OTHER OPS INC/EXP Verify presentation and disclosure—Other operating income/expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Other operating income/expense"},"OTHER OPS INC/EXP","Verify presentation and disclosure—Other operating income/expense","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1532)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1532)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1532)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1532)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1532)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1532)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1532)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4566,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4566 P_01231E PSAS - OTHER OPS INC/EXP Verify presentation and disclosure—Property, plant and equipment"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Property, plant and equipment"},"OTHER OPS INC/EXP","Verify presentation and disclosure—Property, plant and equipment","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1533)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1533)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1533)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1533)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1533)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1533)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1533)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4624,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4624 P_01750E PSAS - OTHER OPS INC/EXP *Test disposals - Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01750E *Test disposals - Intangible assets subject to amortization"},"OTHER OPS INC/EXP","*Test disposals - Intangible assets subject to amortization","P_01750E_PSAS_Intang_disposals",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1534)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1534)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1534)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1534)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1534)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1534)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1534)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4625,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4625 P_01231E PSAS - OTHER OPS INC/EXP *Verify presentation and disclosure—Intangible assets subject to amortization"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E *Verify presentation and disclosure—Intangible assets subject to amortization"},"OTHER OPS INC/EXP","*Verify presentation and disclosure—Intangible assets subject to amortization","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1535)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1535)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1535)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1535)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1535)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1535)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1535)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4372,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4372 P_01016E PSAS - INTEREST EXP Lead schedule—Interest expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Interest expense"},"INTEREST EXP","Lead schedule—Interest expense","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1536)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1536)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1536)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1536)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1536)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1536)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1536)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4373,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4373 P_01220E PSAS - INTEREST EXP Year-end rollforward testing—Interest expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Interest expense"},"INTEREST EXP","Year-end rollforward testing—Interest expense","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1537)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1537)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1537)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1537)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1537)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1537)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1537)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4567,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4567 P_01010E PSAS - INTEREST EXP Plan response - Segregation of duties risk—Financing"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Financing"},"INTEREST EXP","Plan response - Segregation of duties risk—Financing","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1538)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1538)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1538)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1538)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1538)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1538)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1538)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4568,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4568 P_01011E PSAS - INTEREST EXP Plan response - Unauthorized changes are made to master file data risk—Financing"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Financing"},"INTEREST EXP","Plan response - Unauthorized changes are made to master file data risk—Financing","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1539)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1539)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1539)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1539)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1539)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1539)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1539)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4374,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4374 P_00988E PSAS - INTEREST EXP Substantive Analytics—Interest expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Interest expense"},"INTEREST EXP","Substantive Analytics—Interest expense","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1540)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1540)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1540)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1540)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1540)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1540)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1540)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4569,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4569 P_00988E PSAS - INTEREST EXP Substantive Analytics—Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Notes payable and long-term debt"},"INTEREST EXP","Substantive Analytics—Notes payable and long-term debt","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1541)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1541)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1541)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1541)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1541)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1541)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1541)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4570,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4570 P_01364E PSAS - INTEREST EXP Examine pension and post-employment benefit plan items recognized in the statement of operations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01364E Examine pension and post-employment benefit plan items recognized in the statement of operations"},"INTEREST EXP","Examine pension and post-employment benefit plan items recognized in the statement of operations","P_01364E_PSAS_Pension_stmt_ops",null,null,"A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1542)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1542)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1542)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1542)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1542)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1542)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1542)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4571,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4571 P_01557E PSAS - INTEREST EXP For lessees - Test initial accounting for leases (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01557E For lessees - Test initial accounting for leases (CAS 540)"},"INTEREST EXP","For lessees - Test initial accounting for leases (CAS 540)","P_01557E_PSAS_Lessee_leases_CAS540",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1543)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1543)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1543)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1543)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1543)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1543)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1543)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4573,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4573 P_01349E PSAS - INTEREST EXP Obtain movement schedule - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01349E Obtain movement schedule - Notes payable and long-term debt"},"INTEREST EXP","Obtain movement schedule - Notes payable and long-term debt","P_01349E_PSAS_NP_movement",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1544)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1544)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1544)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1544)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1544)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1544)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1544)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4574,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4574 P_01367E PSAS - INTEREST EXP Obtain movement schedule - Pension and post-employment benefit plans"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01367E Obtain movement schedule - Pension and post-employment benefit plans"},"INTEREST EXP","Obtain movement schedule - Pension and post-employment benefit plans","P_01367E_PSAS_Pension_movement",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1545)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1545)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1545)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1545)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1545)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1545)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1545)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4575,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4575 P_01368E PSAS - INTEREST EXP Test accounting for multi-employer plans"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01368E Test accounting for multi-employer plans"},"INTEREST EXP","Test accounting for multi-employer plans","P_01368E_PSAS_Multi_employer",null,null,"C, A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1546)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1546)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1546)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1546)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1546)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1546)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1546)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4576,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4576 P_01562E PSAS - INTEREST EXP Test borrowing costs capitalized (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01562E Test borrowing costs capitalized (CAS 540)"},"INTEREST EXP","Test borrowing costs capitalized (CAS 540)","P_01562E_PSAS_Borrowing costs_CAS540",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1547)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1547)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1547)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1547)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1547)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1547)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1547)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4572,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4572 P_01352E PSAS - INTEREST EXP Test financial liabilities exchanged with existing lenders"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01352E Test financial liabilities exchanged with existing lenders"},"INTEREST EXP","Test financial liabilities exchanged with existing lenders","P_01352E_PSAS_Financial_liab",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1548)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1548)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1548)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1548)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1548)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1548)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1548)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4577,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4577 P_01353E PSAS - INTEREST EXP Test initial recognition and measurement - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01353E Test initial recognition and measurement - Notes payable and long-term debt"},"INTEREST EXP","Test initial recognition and measurement - Notes payable and long-term debt","P_01353E_PSAS_NP_recogn _measure",null,null,"A, CO, E/O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1549)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1549)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1549)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1549)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1549)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1549)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1549)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4375,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4375 P_01354E PSAS - INTEREST EXP Test interest expense and other finance costs"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01354E Test interest expense and other finance costs"},"INTEREST EXP","Test interest expense and other finance costs","P_01354E_PSAS_Interest_expense",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1550)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1550)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1550)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1550)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1550)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1550)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1550)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4578,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4578 P_01230E PSAS - INTEREST EXP Test translation of foreign currency—Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01230E Test translation of foreign currency—Notes payable and long-term debt"},"INTEREST EXP","Test translation of foreign currency—Notes payable and long-term debt","P_01230E_PSAS_Foreign_currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1551)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1551)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1551)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1551)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1551)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1551)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1551)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4579,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4579 P_01359E PSAS - INTEREST EXP Verify the appropriateness of derecognition - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01359E Verify the appropriateness of derecognition - Notes payable and long-term debt"},"INTEREST EXP","Verify the appropriateness of derecognition - Notes payable and long-term debt","P_01359E_PSAS_NP_derecognition",null,null,"A, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1552)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1552)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1552)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1552)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1552)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1552)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1552)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4580,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4580 P_01360E PSAS - INTEREST EXP Vouch additions and payments - Notes payable and long-term debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01360E Vouch additions and payments - Notes payable and long-term debt"},"INTEREST EXP","Vouch additions and payments - Notes payable and long-term debt","P_01360E_PSAS_NP_Vouch_additions",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1553)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1553)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1553)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1553)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1553)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1553)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1553)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4376,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4376 P_01231E PSAS - INTEREST EXP Verify presentation and disclosure—Interest expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Interest expense"},"INTEREST EXP","Verify presentation and disclosure—Interest expense","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1554)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1554)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1554)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1554)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1554)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1554)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1554)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4581,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4581 P_01231E PSAS - INTEREST EXP Verify presentation and disclosure—Pension, postretirement and other benefits"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Pension, postretirement and other benefits"},"INTEREST EXP","Verify presentation and disclosure—Pension, postretirement and other benefits","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1555)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1555)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1555)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1555)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1555)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1555)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1555)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4377,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4377 P_01016E PSAS - INVSTMT INCOME Lead schedule—Investment income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Investment income"},"INVSTMT INCOME","Lead schedule—Investment income","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1556)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1556)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1556)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1556)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1556)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1556)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1556)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4378,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4378 P_01220E PSAS - INVSTMT INCOME Year-end rollforward testing—Investment income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Investment income"},"INVSTMT INCOME","Year-end rollforward testing—Investment income","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1557)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1557)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1557)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1557)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1557)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1557)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1557)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4582,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4582 P_01010E PSAS - INVSTMT INCOME Plan response - Segregation of duties risk—Treasury"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Treasury"},"INVSTMT INCOME","Plan response - Segregation of duties risk—Treasury","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1558)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1558)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1558)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1558)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1558)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1558)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1558)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4583,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4583 P_01011E PSAS - INVSTMT INCOME Plan response - Unauthorized changes are made to master file data risk—Treasury"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Treasury"},"INVSTMT INCOME","Plan response - Unauthorized changes are made to master file data risk—Treasury","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1559)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1559)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1559)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1559)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1559)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1559)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1559)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4379,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4379 P_00988E PSAS - INVSTMT INCOME Substantive Analytics—Investment income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Investment income"},"INVSTMT INCOME","Substantive Analytics—Investment income","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1560)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1560)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1560)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1560)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1560)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1560)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1560)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4584,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4584 P_01566E PSAS - INVSTMT INCOME Confirm investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01566E Confirm investments in debt and equity securities"},"INVSTMT INCOME","Confirm investments in debt and equity securities","P_01566E_PSAS_Confirm_investment",null,null,"C, A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1561)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1561)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1561)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1561)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1561)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1561)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1561)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4585,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4585 P_01316E PSAS - INVSTMT INCOME Consider financial condition of custodians"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01316E Consider financial condition of custodians"},"INVSTMT INCOME","Consider financial condition of custodians","P_01316E_PSAS_Custodians",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1562)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1562)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1562)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1562)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1562)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1562)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1562)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4586,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4586 P_01318E PSAS - INVSTMT INCOME Obtain movement schedule - Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01318E Obtain movement schedule - Investments in debt and equity securities"},"INVSTMT INCOME","Obtain movement schedule - Investments in debt and equity securities","P_01318E_PSAS_Invest_movement",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1563)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1563)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1563)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1563)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1563)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1563)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1563)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4587,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4587 P_01319E PSAS - INVSTMT INCOME Physically inspect securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01319E Physically inspect securities"},"INVSTMT INCOME","Physically inspect securities","P_01319E_PSAS_Inspect_securities",null,null,"C, A, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1564)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1564)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1564)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1564)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1564)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1564)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1564)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4588,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4588 P_01227E PSAS - INVSTMT INCOME Test bank reconciliations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01227E Test bank reconciliations"},"INVSTMT INCOME","Test bank reconciliations","P_01227E_PSAS_Bank_rec",null,null,"C, A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1565)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1565)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1565)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1565)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1565)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1565)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1565)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4589,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4589 P_01321E PSAS - INVSTMT INCOME Test impairment assessment - Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01321E Test impairment assessment - Investments in debt and equity securities"},"INVSTMT INCOME","Test impairment assessment - Investments in debt and equity securities","P_01321E_PSAS_Invest_impairment",null,null,"A, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1566)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1566)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1566)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1566)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1566)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1566)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1566)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4380,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4380 P_01322E PSAS - INVSTMT INCOME Test investment and interest income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01322E Test investment and interest income"},"INVSTMT INCOME","Test investment and interest income","P_01322E_PSAS_Invest_income",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1567)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1567)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1567)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1567)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1567)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1567)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1567)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4591,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4591 P_01323E PSAS - INVSTMT INCOME Test purchase or sales commitments"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01323E Test purchase or sales commitments"},"INVSTMT INCOME","Test purchase or sales commitments","P_01323E_PSAS_Test_commitments",null,null,"C, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1568)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1568)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1568)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1568)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1568)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1568)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1568)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4590,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4590 P_01324E PSAS - INVSTMT INCOME Test purchases (initial measurement) of investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01324E Test purchases (initial measurement) of investments in debt and equity securities"},"INVSTMT INCOME","Test purchases (initial measurement) of investments in debt and equity securities","P_01324E_PSAS_Invest_purchases",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1569)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1569)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1569)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1569)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1569)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1569)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1569)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4381,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4381 P_01325E PSAS - INVSTMT INCOME Test sales of investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01325E Test sales of investments in debt and equity securities"},"INVSTMT INCOME","Test sales of investments in debt and equity securities","P_01325E_PSAS_Investment_sales",null,null,"A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1570)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1570)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1570)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1570)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1570)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1570)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1570)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4592,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4592 P_01326E PSAS - INVSTMT INCOME Test subsequent measurement at amortized cost - Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01326E Test subsequent measurement at amortized cost - Investments in debt and equity securities"},"INVSTMT INCOME","Test subsequent measurement at amortized cost - Investments in debt and equity securities","P_01326E_PSAS_Measurement_cost",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1571)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1571)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1571)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1571)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1571)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1571)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1571)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4593,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4593 P_01567E PSAS - INVSTMT INCOME Test subsequent measurement at fair value - Investments in debt and equity securities (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01567E Test subsequent measurement at fair value - Investments in debt and equity securities (CAS 540)"},"INVSTMT INCOME","Test subsequent measurement at fair value - Investments in debt and equity securities (CAS 540)","P_01567E_PSAS_Measur_FV_CAS540",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1572)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1572)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1572)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1572)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1572)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1572)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1572)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4594,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4594 P_01230E PSAS - INVSTMT INCOME Test translation of foreign currency—Investments in debt and equity securities"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01230E Test translation of foreign currency—Investments in debt and equity securities"},"INVSTMT INCOME","Test translation of foreign currency—Investments in debt and equity securities","P_01230E_PSAS_Foreign_currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1573)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1573)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1573)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1573)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1573)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1573)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1573)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4382,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4382 P_01258E PSAS - INVSTMT INCOME Verify the appropriateness of derecognition - Derivatives"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01258E Verify the appropriateness of derecognition - Derivatives"},"INVSTMT INCOME","Verify the appropriateness of derecognition - Derivatives","P_01258E_PSAS_Derecognition",null,null,"A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1574)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1574)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1574)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1574)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1574)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1574)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1574)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4383,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4383 P_01231E PSAS - INVSTMT INCOME Verify presentation and disclosure—Investment income"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Investment income"},"INVSTMT INCOME","Verify presentation and disclosure—Investment income","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1575)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1575)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1575)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1575)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1575)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1575)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1575)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4384,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4384 P_00291E PSAS - INVSTMT INCOME *Test investment and interest income - Deferral method"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00291E *Test investment and interest income - Deferral method"},"INVSTMT INCOME","*Test investment and interest income - Deferral method","P_00291E_PSAS_Invest_income_def",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1576)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1576)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1576)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1576)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1576)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1576)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1576)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4385,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4385 P_00292E PSAS - INVSTMT INCOME *Test investment and interest income - Restricted fund method"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00292E *Test investment and interest income - Restricted fund method"},"INVSTMT INCOME","*Test investment and interest income - Restricted fund method","P_00292E_PSAS_Invest_income_rest",null,null,"C, A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1577)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1577)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1577)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1577)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1577)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1577)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1577)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4386,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4386 P_00261E PSAS - INVSTMT INCOME *Test sales of investments in debt and equity securities - Deferral method"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00261E *Test sales of investments in debt and equity securities - Deferral method"},"INVSTMT INCOME","*Test sales of investments in debt and equity securities - Deferral method","P_00261E_PSAS_Invest_sales_def",null,null,"A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1578)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1578)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1578)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1578)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1578)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1578)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1578)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4387,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4387 P_00262E PSAS - INVSTMT INCOME *Test sales of investments in debt and equity securities - Restricted fund method"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00262E *Test sales of investments in debt and equity securities - Restricted fund method"},"INVSTMT INCOME","*Test sales of investments in debt and equity securities - Restricted fund method","P_00262E_PSAS_Invest_sales_restr",null,null,"A, CO, E/O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1579)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1579)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1579)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1579)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1579)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1579)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1579)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4388,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4388 P_01016E PSAS - NON-OPERATING INC/EXP Lead schedule—Non-operating income/expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01016E Lead schedule—Non-operating income/expense"},"NON-OPERATING INC/EXP","Lead schedule—Non-operating income/expense","P_01016E_Lead",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1580)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1580)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1580)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1580)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1580)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1580)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1580)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4389,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4389 P_01220E PSAS - NON-OPERATING INC/EXP Year-end rollforward testing—Non-operating income/expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Non-operating income/expense"},"NON-OPERATING INC/EXP","Year-end rollforward testing—Non-operating income/expense","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1581)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1581)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1581)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1581)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1581)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1581)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1581)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4595,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4595 P_01010E PSAS - NON-OPERATING INC/EXP Plan response - Segregation of duties risk—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Period-end Financial Reporting"},"NON-OPERATING INC/EXP","Plan response - Segregation of duties risk—Period-end Financial Reporting","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1582)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1582)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1582)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1582)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1582)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1582)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1582)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4596,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4596 P_01011E PSAS - NON-OPERATING INC/EXP Plan response - Unauthorized changes are made to master file data risk—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Period-end Financial Reporting"},"NON-OPERATING INC/EXP","Plan response - Unauthorized changes are made to master file data risk—Period-end Financial Reporting","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1583)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1583)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1583)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1583)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1583)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1583)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1583)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4390,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4390 P_00988E PSAS - NON-OPERATING INC/EXP Substantive Analytics—Non-operating income/expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_00988E Substantive Analytics—Non-operating income/expense"},"NON-OPERATING INC/EXP","Substantive Analytics—Non-operating income/expense","P_00988E_Subst_analytics",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1584)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1584)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1584)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1584)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1584)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1584)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1584)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4391,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4391 P_01398E PSAS - NON-OPERATING INC/EXP Test non-operating income and expenses"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01398E Test non-operating income and expenses"},"NON-OPERATING INC/EXP","Test non-operating income and expenses","P_01398E_PSAS_Non_operating",null,null,"C, A, CO, E/O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1585)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1585)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1585)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1585)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1585)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1585)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1585)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4392,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4392 P_01231E PSAS - NON-OPERATING INC/EXP Verify presentation and disclosure—Non-operating income/expense"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Non-operating income/expense"},"NON-OPERATING INC/EXP","Verify presentation and disclosure—Non-operating income/expense","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1586)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1586)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1586)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1586)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1586)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1586)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1586)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4614,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4614 P_01220E PSAS - INCOME/LOSS EQTY INVSTMT *Year-end rollforward testing—Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E *Year-end rollforward testing—Investments in subsidiaries and affiliates"},"INCOME/LOSS EQTY INVSTMT","*Year-end rollforward testing—Investments in subsidiaries and affiliates","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1587)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1587)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1587)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1587)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1587)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1587)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1587)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4615,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4615 P_01748E PSAS - INCOME/LOSS EQTY INVSTMT *Obtain movement schedule - Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01748E *Obtain movement schedule - Investments in subsidiaries and affiliates"},"INCOME/LOSS EQTY INVSTMT","*Obtain movement schedule - Investments in subsidiaries and affiliates","P_01748E_PSAS_Subs_movement",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1588)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1588)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1588)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1588)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1588)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1588)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1588)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4616,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4616 P_01230E PSAS - INCOME/LOSS EQTY INVSTMT *Test translation of foreign currency—Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01230E *Test translation of foreign currency—Investments in subsidiaries and affiliates"},"INCOME/LOSS EQTY INVSTMT","*Test translation of foreign currency—Investments in subsidiaries and affiliates","P_01230E_PSAS_Foreign_currency",null,null,"V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1589)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1589)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1589)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1589)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1589)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1589)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1589)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4613,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4613 P_01748E PSAS - GAIN/LOSS DISCNT OPS *Obtain movement schedule - Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01748E *Obtain movement schedule - Investments in subsidiaries and affiliates"},"GAIN/LOSS DISCNT OPS","*Obtain movement schedule - Investments in subsidiaries and affiliates","P_01748E_PSAS_Subs_movement",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1590)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1590)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1590)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1590)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1590)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1590)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1590)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4597,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4597 P_01010E PSAS - F/S PREP & DISCLRS Plan response - Segregation of duties risk—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Period-end Financial Reporting"},"F/S PREP & DISCLRS","Plan response - Segregation of duties risk—Period-end Financial Reporting","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1591)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1591)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1591)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1591)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1591)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1591)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1591)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4598,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4598 P_01011E PSAS - F/S PREP & DISCLRS Plan response - Unauthorized changes are made to master file data risk—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Period-end Financial Reporting"},"F/S PREP & DISCLRS","Plan response - Unauthorized changes are made to master file data risk—Period-end Financial Reporting","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1592)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1592)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1592)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1592)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1592)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1592)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1592)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4393,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4393 P_01399E PSAS - F/S PREP & DISCLRS Examine changes in estimates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01399E Examine changes in estimates"},"F/S PREP & DISCLRS","Examine changes in estimates","P_01399E_PSAS_Changes_estimates",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1593)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1593)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1593)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1593)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1593)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1593)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1593)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4599,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4599 P_01541E PSAS - F/S PREP & DISCLRS Obtain detailed listings and test inter-entity accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01541E Obtain detailed listings and test inter-entity accounts"},"F/S PREP & DISCLRS","Obtain detailed listings and test inter-entity accounts","P_01541E_PSAS_Inter_ent_accts",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1594)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1594)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1594)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1594)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1594)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1594)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1594)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4394,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4394 P_01400E PSAS - F/S PREP & DISCLRS Test accounting for changes in accounting policies"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01400E Test accounting for changes in accounting policies"},"F/S PREP & DISCLRS","Test accounting for changes in accounting policies","P_01400E_PSAS_Changes_policies",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1595)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1595)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1595)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1595)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1595)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1595)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1595)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4395,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4395 P_01586E PSAS - F/S PREP & DISCLRS Test cash flow statements"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01586E Test cash flow statements"},"F/S PREP & DISCLRS","Test cash flow statements","P_01586E_PSAS_Cash_flow_stmt",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1596)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1596)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1596)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1596)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1596)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1596)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1596)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4396,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4396 P_01402E PSAS - F/S PREP & DISCLRS Test statement of changes in net debt"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01402E Test statement of changes in net debt"},"F/S PREP & DISCLRS","Test statement of changes in net debt","P_01402E_PSAS_Changes_net_debt",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1597)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1597)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1597)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1597)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1597)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1597)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1597)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4397,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4397 P_01403E PSAS - F/S PREP & DISCLRS Understand the policies for approval, adjustment and grouping of budget to actual disclosures"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01403E Understand the policies for approval, adjustment and grouping of budget to actual disclosures"},"F/S PREP & DISCLRS","Understand the policies for approval, adjustment and grouping of budget to actual disclosures","P_01403E_PSAS_Budget_to_actual",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1598)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1598)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1598)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1598)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1598)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1598)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1598)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4600,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4600 P_01231E PSAS - F/S PREP & DISCLRS Verify presentation and disclosure—Accounting policies, estimates and errors"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Accounting policies, estimates and errors"},"F/S PREP & DISCLRS","Verify presentation and disclosure—Accounting policies, estimates and errors","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1599)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1599)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1599)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1599)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1599)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1599)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1599)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4601,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4601 P_01231E PSAS - F/S PREP & DISCLRS Verify presentation and disclosure—Inter-entity accounts"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Inter-entity accounts"},"F/S PREP & DISCLRS","Verify presentation and disclosure—Inter-entity accounts","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1600)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1600)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1600)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1600)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1600)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1600)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1600)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4602,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4602 P_01231E PSAS - F/S PREP & DISCLRS Verify presentation and disclosure—Related party disclosures"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Related party disclosures"},"F/S PREP & DISCLRS","Verify presentation and disclosure—Related party disclosures","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1601)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1601)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1601)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1601)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1601)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1601)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1601)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4603,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4603 P_01231E PSAS - F/S PREP & DISCLRS Verify presentation and disclosure—Statement of cash flows"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Statement of cash flows"},"F/S PREP & DISCLRS","Verify presentation and disclosure—Statement of cash flows","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1602)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1602)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1602)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1602)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1602)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1602)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1602)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4610,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4610 P_01748E PSAS - F/S PREP & DISCLRS *Obtain movement schedule - Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01748E *Obtain movement schedule - Investments in subsidiaries and affiliates"},"F/S PREP & DISCLRS","*Obtain movement schedule - Investments in subsidiaries and affiliates","P_01748E_PSAS_Subs_movement",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1603)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1603)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1603)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1603)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1603)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1603)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1603)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4611,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4611 P_01746E PSAS - F/S PREP & DISCLRS *Test additions - Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01746E *Test additions - Investments in subsidiaries and affiliates"},"F/S PREP & DISCLRS","*Test additions - Investments in subsidiaries and affiliates","P_01746E_PSAS_Subs_additions",null,null,"A, CO, E/O, R&O",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1604)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1604)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1604)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1604)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1604)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1604)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1604)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4612,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4612 P_01231E PSAS - F/S PREP & DISCLRS *Verify presentation and disclosure—Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E *Verify presentation and disclosure—Investments in subsidiaries and affiliates"},"F/S PREP & DISCLRS","*Verify presentation and disclosure—Investments in subsidiaries and affiliates","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1605)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1605)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1605)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1605)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1605)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1605)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1605)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4604,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4604 P_01010E PSAS - CONSOLIDATION Plan response - Segregation of duties risk—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk—Period-end Financial Reporting"},"CONSOLIDATION","Plan response - Segregation of duties risk—Period-end Financial Reporting","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1606)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1606)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1606)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1606)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1606)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1606)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1606)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4605,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4605 P_01011E PSAS - CONSOLIDATION Plan response - Unauthorized changes are made to master file data risk—Period-end Financial Reporting"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk—Period-end Financial Reporting"},"CONSOLIDATION","Plan response - Unauthorized changes are made to master file data risk—Period-end Financial Reporting","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1607)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1607)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1607)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1607)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1607)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1607)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1607)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4606,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4606 P_01549E PSAS - CONSOLIDATION Test contingent liabilities (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01549E Test contingent liabilities (CAS 540)"},"CONSOLIDATION","Test contingent liabilities (CAS 540)","P_01549E_PSAS_Conting_CAS540",null,null,"C, A, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1608)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1608)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1608)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1608)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1608)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1608)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1608)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4400,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4400 P_01404E PSAS - CONSOLIDATION Test disposals or partial disposals - Investments in GPs and GOs"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01404E Test disposals or partial disposals - Investments in GPs and GOs"},"CONSOLIDATION","Test disposals or partial disposals - Investments in GPs and GOs","P_01404E_PSAS_GP_GO_disposals",null,null,"A, CO, E/O, R&O, P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1609)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1609)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1609)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1609)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1609)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1609)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1609)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4607,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4607 P_01231E PSAS - CONSOLIDATION Verify presentation and disclosure—Consolidation"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Consolidation"},"CONSOLIDATION","Verify presentation and disclosure—Consolidation","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1610)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1610)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1610)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1610)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1610)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1610)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1610)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4183,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4183 P_01748E PSAS - CONSOLIDATION *Obtain movement schedule - Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01748E *Obtain movement schedule - Investments in subsidiaries and affiliates"},"CONSOLIDATION","*Obtain movement schedule - Investments in subsidiaries and affiliates","P_01748E_PSAS_Subs_movement",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1611)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1611)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1611)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1611)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1611)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1611)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1611)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4401,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4401 P_01220E PSAS - BUSINESS COMBNS Year-end rollforward testing—Business combinations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Business combinations"},"BUSINESS COMBNS","Year-end rollforward testing—Business combinations","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1612)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1612)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1612)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1612)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1612)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1612)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1612)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4402,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4402 P_01405E PSAS - BUSINESS COMBNS Obtain an understanding of the acquisition transaction - [Transaction name]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01405E Obtain an understanding of the acquisition transaction - [Transaction name]"},"BUSINESS COMBNS","Obtain an understanding of the acquisition transaction - [Transaction name]","P_01405E_PSAS_Acquisition",null,null,"A, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1613)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1613)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1613)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1613)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1613)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1613)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1613)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4608,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4608 P_01331E PSAS - BUSINESS COMBNS Obtain movement schedule - Investments in partnerships and controlled organizations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01331E Obtain movement schedule - Investments in partnerships and controlled organizations"},"BUSINESS COMBNS","Obtain movement schedule - Investments in partnerships and controlled organizations","P_01331E_PSAS_GBP_GBE_movement",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1614)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1614)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1614)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1614)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1614)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1614)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1614)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4648,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4648 P_01010E PSAS - BUSINESS COMBNS Plan response - Segregation of duties risk"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01010E Plan response - Segregation of duties risk"},"BUSINESS COMBNS","Plan response - Segregation of duties risk","P_01010E_PSAS_Seg_of_duties",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1615)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1615)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1615)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1615)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1615)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1615)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1615)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4649,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4649 P_01011E PSAS - BUSINESS COMBNS Plan response - Unauthorized changes are made to master file data risk"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01011E Plan response - Unauthorized changes are made to master file data risk"},"BUSINESS COMBNS","Plan response - Unauthorized changes are made to master file data risk","P_01011E_PSAS_Unauthorized_Chg",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1616)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1616)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1616)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1616)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1616)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1616)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1616)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4403,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4403 P_01587E PSAS - BUSINESS COMBNS Test contingent liabilities and contingent assets - Business combinations - [Transaction name] (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01587E Test contingent liabilities and contingent assets - Business combinations - [Transaction name] (CAS 540)"},"BUSINESS COMBNS","Test contingent liabilities and contingent assets - Business combinations - [Transaction name] (CAS 540)","P_01587E_PSAS_Conting_liab_CAS540",null,null,"C, A, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1617)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1617)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1617)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1617)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1617)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1617)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1617)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4404,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4404 P_01588E PSAS - BUSINESS COMBNS Test fair value measurements of assets and liabilities acquired - [Transaction \nname] (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01588E Test fair value measurements of assets and liabilities acquired - [Transaction \nname] (CAS 540)"},"BUSINESS COMBNS","Test fair value measurements of assets and liabilities acquired - [Transaction \nname] (CAS 540)","P_01588E_PSAS_Assets_acq_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1618)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1618)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1618)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1618)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1618)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1618)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1618)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4405,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4405 P_01408E PSAS - BUSINESS COMBNS Test the calculation of purchase premium or bargain purchase - [Transaction name]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01408E Test the calculation of purchase premium or bargain purchase - [Transaction name]"},"BUSINESS COMBNS","Test the calculation of purchase premium or bargain purchase - [Transaction name]","P_01408E_PSAS_Purchase_premium",null,null,"A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1619)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1619)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1619)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1619)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1619)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1619)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1619)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4406,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4406 P_01589E PSAS - BUSINESS COMBNS Test consideration transferred in the business combinations - [Transaction name] (CAS 540)"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01589E Test consideration transferred in the business combinations - [Transaction name] (CAS 540)"},"BUSINESS COMBNS","Test consideration transferred in the business combinations - [Transaction name] (CAS 540)","P_01589E_PSAS_Cons_trsf_bus_comb_CAS540",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1620)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1620)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1620)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1620)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1620)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1620)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1620)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4407,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4407 P_01231E PSAS - BUSINESS COMBNS Verify presentation and disclosure—Business combinations"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Business combinations"},"BUSINESS COMBNS","Verify presentation and disclosure—Business combinations","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1621)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1621)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1621)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1621)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1621)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1621)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1621)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4096,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4096 P_01748E PSAS - BUSINESS COMBNS *Obtain movement schedule - Investments in subsidiaries and affiliates"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01748E *Obtain movement schedule - Investments in subsidiaries and affiliates"},"BUSINESS COMBNS","*Obtain movement schedule - Investments in subsidiaries and affiliates","P_01748E_PSAS_Subs_movement",null,null,"C, A, CO, E/O, R&O, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1622)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1622)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1622)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1622)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1622)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1622)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1622)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4635,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4635 P_01220E PSAS - RESTRUCTURING Year-end rollforward testing—Restructuring transactions"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01220E Year-end rollforward testing—Restructuring transactions"},"RESTRUCTURING","Year-end rollforward testing—Restructuring transactions","P_01220E_PSAS_Rollforward",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1623)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1623)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1623)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1623)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1623)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1623)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1623)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4636,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4636 P_01410E PSAS - RESTRUCTURING Obtain an understanding of the restructuring transaction - [Transaction name]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01410E Obtain an understanding of the restructuring transaction - [Transaction name]"},"RESTRUCTURING","Obtain an understanding of the restructuring transaction - [Transaction name]","P_01410E_PSAS_Restructuring",null,null,"A, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1624)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1624)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1624)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1624)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1624)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1624)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1624)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4399,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4399 P_01411E PSAS - RESTRUCTURING Recipient - Test initial measurements of assets and liabilities transferred - [Transaction name]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01411E Recipient - Test initial measurements of assets and liabilities transferred - [Transaction name]"},"RESTRUCTURING","Recipient - Test initial measurements of assets and liabilities transferred - [Transaction name]","P_01411E_PSAS_Rcipient_Measu",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1625)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1625)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1625)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1625)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1625)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1625)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1625)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4637,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4637 P_01412E PSAS - RESTRUCTURING Recipient - Test the calculation of the gain or loss on the restructuring transaction - [Transaction name]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01412E Recipient - Test the calculation of the gain or loss on the restructuring transaction - [Transaction name]"},"RESTRUCTURING","Recipient - Test the calculation of the gain or loss on the restructuring transaction - [Transaction name]","P_01412E_PSAS_Rcipient_Calcul",null,null,"A, P&D, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1626)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1626)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1626)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1626)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1626)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1626)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1626)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4638,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4638 P_01413E PSAS - RESTRUCTURING Recipient - Test the compensation transferred in a restructuring - [Transaction name]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01413E Recipient - Test the compensation transferred in a restructuring - [Transaction name]"},"RESTRUCTURING","Recipient - Test the compensation transferred in a restructuring - [Transaction name]","P_01413E_PSAS_Rcipient_Comp",null,null,"C, A, CO, E/O, R&O, V",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1627)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1627)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1627)),\"V\",\"\")","v":"V"},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1627)),\"E/O\",\"\")","v":"E/O"},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1627)),\"C\",\"\")","v":"C"},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1627)),\"R&O\",\"\")","v":"R&O"},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1627)),\"CO\",\"\")","v":"CO"},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4639,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4639 P_01414E PSAS - RESTRUCTURING Transferor - Test disposals of assets and liabilities transferred - [Transaction name]"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01414E Transferor - Test disposals of assets and liabilities transferred - [Transaction name]"},"RESTRUCTURING","Transferor - Test disposals of assets and liabilities transferred - [Transaction name]","P_01414E_PSAS_Trnsferor_disp",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1628)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1628)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1628)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1628)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1628)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1628)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1628)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]
[4609,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4609 P_01231E PSAS - RESTRUCTURING Verify presentation and disclosure—Restructuring transactions"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01231E Verify presentation and disclosure—Restructuring transactions"},"RESTRUCTURING","Verify presentation and disclosure—Restructuring transactions","P_01231E_PSAS_Verify_disclosure",null,null,"P&D",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1629)),\"A\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1629)),\"P&D\",\"\")","v":"P&D"},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1629)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1629)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1629)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1629)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1629)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":""}]
[4408,"PSAS",{"$f":"tblSubProcLibEN[[#This Row],[No.]]&\" \"&LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Title]]&\" - \"&tblSubProcLibEN[[#This Row],[Acronym]]&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"4408 P_01008E PSAS - COMPLETION ACTIVITIES Examine the determined date of authorization of financial statements for issue"},{"$f":"LEFT(tblSubProcLibEN[[#This Row],[FSLI]],8)&\" \"&tblSubProcLibEN[[#This Row],[Procedure Title]]","v":"P_01008E Examine the determined date of authorization of financial statements for issue"},"COMPLETION ACTIVITIES","Examine the determined date of authorization of financial statements for issue","P_01008E_PSAS_Authorize_FS",null,null,"N/A",{"$f":"IF(ISNUMBER(SEARCH(\"*A*\",$J1630)),\"A\",\"\")","v":"A"},{"$f":"IF(ISNUMBER(SEARCH(\"*P&D*\",$J1630)),\"P&D\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*V*\",$J1630)),\"V\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*E/O*\",$J1630)),\"E/O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*C*\",$J1630)),\"C\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*R&O*\",$J1630)),\"R&O\",\"\")","v":""},{"$f":"IF(ISNUMBER(SEARCH(\"*CO*\",$J1630)),\"CO\",\"\")","v":""},null,{"$f":"IF(OR(tblSubProcLibEN[[#This Row],[A]]<>\"\",tblSubProcLibEN[[#This Row],[V]]<>\"\"),\"A&V\",\"\")","v":"A&V"}]

{"sheet":"Log","index":16,"n_rows":1,"n_cols":8,"rows_kept":1,"cut":false,"hidden":true,"merged":[]}
["Date & Time","SoC Sheet Name","SoC Sheet Code Name","FSLI Name","FSLI ref","Action","No of Issues","Integrity Check"]

{"sheet":"Debug Info","index":17,"n_rows":4589,"n_cols":6,"rows_kept":4589,"cut":false,"hidden":true,"merged":[]}
["Last Row:",4589]
["Level","Section","Info 1","Info 2","Info 3","Info 4"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 22","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 23","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 37","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 40","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 19","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 20","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 36","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 45","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 46","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 43","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 44","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 41","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 42","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 47","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 48","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 49","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 50","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 51","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 52","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 53","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 54","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 55","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 56","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 59","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 60","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 57","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 58","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 18","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 19","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 20","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 22","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 36","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 37","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 23","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 42","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 43","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 40","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 41","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 46","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 47","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 44","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 45","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 48","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 49","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 50","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 51","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 52","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 53","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 58","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 59","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 56","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 57","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 54","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 55","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 62","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 63","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 64","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 65","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 66","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 67","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 60","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 61","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 72","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 73","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 70","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 71","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 74","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 75","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 68","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 69","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 76","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 77","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 78","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 79","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 80","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 81","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 82","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 83","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 86","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 87","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 84","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 85","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 88","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 89","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 94","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 95","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 92","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 93","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 90","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 91","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 100","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 101","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 102","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 103","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 98","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 99","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 96","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 97","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 12","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 12","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 12","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 12","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 104","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 105","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 12","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 106","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 107","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 12","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 12","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 12","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 12","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 112","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 113","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 110","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 111","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 108","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 109","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 118","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 119","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 116","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 117","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 114","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 115","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 122","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 123","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 13","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 13","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 13","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 13","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 13","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 13","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 13","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 13","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 13","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 13","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 128","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 129","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 13","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 126","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 127","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 13","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 124","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 125","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 13","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 120","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 121","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 13","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 13","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 13","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 13","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 13","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 13","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 13","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 138","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 139","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 136","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 137","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 134","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 135","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 132","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 133","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 130","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 131","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 152","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 153","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 150","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 151","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 154","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 155","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 148","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 149","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 146","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 147","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 144","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 145","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 142","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 143","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 140","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 141","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 162","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 163","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 160","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 161","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 158","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 159","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 156","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 157","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 170","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 171","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 168","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 169","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 166","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 167","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 164","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 165","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 178","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 179","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 176","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 177","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 182","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 183","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 180","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 181","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 174","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 175","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 172","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 173","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 190","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 191","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 17","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 188","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 189","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 17","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 186","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 187","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 17","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 184","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 185","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 17","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 17","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 17","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 17","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 17","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 17","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 17","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 196","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 197","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 194","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 195","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 192","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 193","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 204","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 205","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 202","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 203","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 200","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 201","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 198","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 199","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 212","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 213","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 210","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 211","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 208","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 209","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 206","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 207","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 218","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 219","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 214","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 215","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 216","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 217","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 18","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 19","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 20","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 22","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 36","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 23","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 43","Type: 1","Caption: Delete Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: SoC - Related Party","Name: Drop Down 42","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 26","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 22","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 23","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 18","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 19","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 20","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 41","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 42","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 43","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 36","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 37","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 40","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 27","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 44","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 45","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 46","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 47","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 48","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 49","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 24","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 23","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 22","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 21","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 40","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 39","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 59","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 57","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 9","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 8","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 7","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 28","Type: 1","Caption: Delete FSLI/SD"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 3","FSLI: Expenses"]
["Debug","Shape","Deleting shape: Rectangle 14","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 22","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 21","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 20","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 19","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 18","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 17","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 15","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 24","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 30","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 31","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 23","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 32","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 33","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 30","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 21","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 29","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 21","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 28","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 21","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 46","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 47","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 48","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 49","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 50","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 51","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 43","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 44","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 45","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 3","FSLI: Expenses"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 3","FSLI: Transportation"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 54","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 55","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 56","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 57","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 58","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 17","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 59","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 60","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 61","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 17","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 65","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 66","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 67","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 68","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 69","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 70","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 62","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 63","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 64","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 33","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 30","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 31","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 32","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 20","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 19","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 18","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 40","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 41","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 42","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 36","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 37","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 27","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 26","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 6","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 3","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 2","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 30","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 31","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 32","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 48","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 49","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 50","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 45","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 46","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 47","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 3","FSLI: Cash"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 3","FSLI: Investments"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 23","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 30","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 31","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 32","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 36","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 37","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 40","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 41","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 42","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 45","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 46","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 47","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 49","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 50","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 51","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 48","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 52","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 53","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 54","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 55","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 66","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 56","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 63","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 64","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 65","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 67","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 68","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 69","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 30","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 31","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 32","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 46","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 41","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 42","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 45","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 36","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 37","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 40","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 60","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 61","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 62","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 57","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 58","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 59","Type: 1","Caption: Delete FSLI/SD"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 6","FSLI: AP"]
["Debug","Shape","Deleting shape: Rectangle 47","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 48","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 49","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 33","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 43","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 44","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 19","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 26","Type: 1","Caption: Delete FSLI/SD"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 1","FSLI: Salaries"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 2","FSLI: Pension"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 3","FSLI: Cash"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 4","FSLI: AR"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 5","FSLI: Revenues"]
["Error","FSLIsClass","ItemInfo{8 - AP}.SoCsheet Is Nothing"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 30","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 31","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 1","FSLI: Revenus"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 2","FSLI: Salaires"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 3","FSLI: Expenses"]
["Debug","Shape","Deleting shape: Rectangle 23","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 32","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 33","Type: 1","Caption: Delete FSLI/SD"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 2","FSLI: Salaires"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 3","FSLI: Expenses"]
["Debug","Shape","Deleting shape: Rectangle 45","Type: 1","Caption: Delete Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: SoC 2","Name: Drop Down 39","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 56","Type: 1","Caption: Delete Row"]
["Debug","Shape","Deleting shape: Check Box 48","Type: 8","Caption: Inquiry"]
["Debug","Shape","Deleting shape: Check Box 49","Type: 8","Caption: Observation"]
["Debug","Shape","Deleting shape: Check Box 50","Type: 8","Caption: Reperformance"]
["Debug","Shape","Deleting shape: Check Box 51","Type: 8","Caption: Inspection"]
["Warning","Shape","A shape without a top left cell.","Worksheet: SoC 2","Name: Drop Down 39","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 51","Type: 1","Caption: Delete Row"]
["Debug","Shape","Deleting shape: Check Box 44","Type: 8","Caption: Inquiry"]
["Debug","Shape","Deleting shape: Check Box 45","Type: 8","Caption: Observation"]
["Debug","Shape","Deleting shape: Check Box 46","Type: 8","Caption: Reperformance"]
["Debug","Shape","Deleting shape: Check Box 47","Type: 8","Caption: Inspection"]
["Warning","Shape","A shape without a top left cell.","Worksheet: SoC 2","Name: Drop Down 39","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 46","Type: 1","Caption: Delete Row"]
["Debug","Shape","Deleting shape: Check Box 40","Type: 8","Caption: Inquiry"]
["Debug","Shape","Deleting shape: Check Box 41","Type: 8","Caption: Observation"]
["Debug","Shape","Deleting shape: Check Box 42","Type: 8","Caption: Reperformance"]
["Debug","Shape","Deleting shape: Check Box 43","Type: 8","Caption: Inspection"]
["Warning","Shape","A shape without a top left cell.","Worksheet: SoC 2","Name: Drop Down 39","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 44","Type: 1","Caption: Delete Row"]
["Debug","Shape","Deleting shape: Check Box 34","Type: 8","Caption: Inquiry"]
["Debug","Shape","Deleting shape: Check Box 35","Type: 8","Caption: Observation"]
["Debug","Shape","Deleting shape: Check Box 36","Type: 8","Caption: Reperformance"]
["Debug","Shape","Deleting shape: Check Box 37","Type: 8","Caption: Inspection"]
["Warning","Shape","A shape without a top left cell.","Worksheet: SoC 2","Name: Drop Down 38","Type: 8"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 1","FSLI: Revenus"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 2","FSLI: Salaires"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 1","FSLI: Revenus"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 2","FSLI: Salaires"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 1","FSLI: Revenus"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 2","FSLI: Salaires"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 1","FSLI: Revenus"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 2","FSLI: Salaires"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 1","FSLI: Revenus"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 2","FSLI: Salaires"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 1","FSLI: Revenus"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 2","FSLI: Salaires"]
["Debug","Shape","Deleting shape: Rectangle 23","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 30","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 31","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 1","FSLI: Revenus"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 2","FSLI: Salaires"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 32","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 33","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 23","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 30","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 31","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 32","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 33","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 40","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 41","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 36","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 37","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 42","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 43","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 44","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 45","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 46","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 47","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 48","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 49","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 50","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 51","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 52","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 53","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 54","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 55","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 56","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 57","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 58","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 63","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 64","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 61","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 62","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 59","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 60","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 65","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 74","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 75","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 72","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 73","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 76","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 77","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 82","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 83","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 80","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 81","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 78","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 79","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 66","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 67","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 68","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 69","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 70","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 71","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 87","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 104","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 113","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 114","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 115","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 119","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 120","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 99","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 100","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 97","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 98","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 90","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 91","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 116","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 117","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 118","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 110","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 111","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 112","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 107","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 108","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 109","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 105","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 106","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 101","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 102","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 103","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 121","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 122","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 123","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 124","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 125","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 126","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 94","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 95","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 96","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 92","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 93","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 88","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 89","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 84","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 85","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 86","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 127","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 128","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 136","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 137","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 138","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 133","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 134","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 135","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 131","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 132","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 129","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 130","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 139","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 140","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 141","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 142","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 143","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 144","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 145","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 146","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 147","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 1","FSLI: Revenus"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 2","FSLI: Salaires"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 12","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 12","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 12","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 154","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 155","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 152","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 153","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 150","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 151","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 148","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 149","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 30","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 31","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 32","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 33","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 36","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 37","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 40","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 41","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 42","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 43","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 44","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 45","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 46","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 47","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 52","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 53","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 50","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 51","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 48","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 49","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 54","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 63","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 64","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 65","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 60","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 61","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 62","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 57","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 58","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 59","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 55","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 56","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 66","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 67","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 1","FSLI: Revenus"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 2","FSLI: Salaires"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 3","FSLI: Expenses"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 1","FSLI: Revenus"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 2","FSLI: Expenses"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 3","FSLI: NM"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 1","FSLI: Revenus"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 2","FSLI: Salaires"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 3","FSLI: Expenses"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 3","FSLI: NM"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 3","FSLI: NM1"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 1","FSLI: Revenus"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 2","FSLI: Salaires"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 2","FSLI: NM"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 2","FSLI: NM1"]
["Debug","FSLIInfoClass","Removing SoC references","DoC: SoC 3","FSLI: Expenses"]
["Debug","Shape","Deleting shape: Rectangle 20","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 19","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 18","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 23","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 38","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 38","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 37","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 36","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 35","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 34","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 33","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 26","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 32","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 31","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 30","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 29","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 28","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 27","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 24","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 22","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 54","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 53","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 52","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 51","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 50","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 49","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 48","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 47","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 46","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 45","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 44","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 43","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 42","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 41","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 40","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 39","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 69","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Error","FSLIsClass","ItemInfo{16 - 75}.SoCsheet Is Nothing"]
["Debug","Shape","Deleting shape: Rectangle 26","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 41","Type: 1","Caption: Delete Row"]
["Debug","Shape","Deleting shape: Check Box 42","Type: 8","Caption: Inquiry"]
["Debug","Shape","Deleting shape: Check Box 43","Type: 8","Caption: Observation"]
["Debug","Shape","Deleting shape: Check Box 44","Type: 8","Caption: Reperformance"]
["Debug","Shape","Deleting shape: Check Box 45","Type: 8","Caption: Inspection"]
["Warning","Shape","A shape without a top left cell.","Worksheet: SoC - Related Party","Name: Drop Down 41","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 23","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 30","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 31","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 32","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 33","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 36","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 32","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 37","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 30","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 31","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 23","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 47","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 48","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 49","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 44","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 45","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 46","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 40","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 41","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 42","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 43","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 33","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 36","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 23","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 30","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 31","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 32","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 33","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 40","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 41","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 42","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 36","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 37","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 43","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 44","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 45","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 46","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 47","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 48","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 49","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 50","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 51","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 52","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 31","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 36","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 40","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 43","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 44","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 45","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 46","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 29","Type: 1","Caption: Guidance"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 41","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 42","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 32","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 33","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 37","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 40","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 47","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 48","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 49","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 50","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 31","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 36","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 23","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 30","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 32","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 29","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 21","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 55","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 61","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 65","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 67","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 68","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 27","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 40","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 20","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 48","Type: 1","Caption: Delete Row"]
["Debug","Shape","Deleting shape: Check Box 50","Type: 8","Caption: Inquiry"]
["Debug","Shape","Deleting shape: Check Box 51","Type: 8","Caption: Observation"]
["Debug","Shape","Deleting shape: Check Box 52","Type: 8","Caption: Reperformance"]
["Debug","Shape","Deleting shape: Check Box 53","Type: 8","Caption: Inspection"]
["Warning","Shape","A shape without a top left cell.","Worksheet: SoC","Name: Drop Down 45","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 43","Type: 1","Caption: Delete Row"]
["Debug","Shape","Deleting shape: Check Box 46","Type: 8","Caption: Inquiry"]
["Debug","Shape","Deleting shape: Check Box 47","Type: 8","Caption: Observation"]
["Debug","Shape","Deleting shape: Check Box 48","Type: 8","Caption: Reperformance"]
["Debug","Shape","Deleting shape: Check Box 49","Type: 8","Caption: Inspection"]
["Warning","Shape","A shape without a top left cell.","Worksheet: SoC","Name: Drop Down 45","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 53","Type: 1","Caption: Delete Row"]
["Debug","Shape","Deleting shape: Check Box 54","Type: 8","Caption: Inquiry"]
["Debug","Shape","Deleting shape: Check Box 55","Type: 8","Caption: Observation"]
["Debug","Shape","Deleting shape: Check Box 56","Type: 8","Caption: Reperformance"]
["Debug","Shape","Deleting shape: Check Box 57","Type: 8","Caption: Inspection"]
["Warning","Shape","A shape without a top left cell.","Worksheet: SoC","Name: Drop Down 45","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 43","Type: 1","Caption: Delete Row"]
["Debug","Shape","Deleting shape: Rectangle 42","Type: 1","Caption: Delete Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: SoC - Mgmt Override","Name: Drop Down 43","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 41","Type: 1","Caption: Delete Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: SoC - Mgmt Override","Name: Drop Down 43","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 39","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 38","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 37","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 36","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 35","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 34","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 33","Type: 1","Caption: Delete FSLI/SD"]
["Error","FSLIsClass","ItemInfo{4 - Poste 4}.SoCsheet Is Nothing"]
["Debug","Shape","Deleting shape: Rectangle 59","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 21","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 57","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 21","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 56","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: In Scope FSLIs-SD","Name: Drop Down 21","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Error","Check IRA Shapes","Unexpected # of shapes in IRA column 1 - should be 3."]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Error","Check IRA Shapes","Unexpected # of shapes in IRA column 1 - should be 3."]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 10","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 11","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 24","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 27","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 18","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 19","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 37","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 38","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 35","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 36","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 17","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 23","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 30","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 31","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 32","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 13","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 14","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 15","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 26","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 28","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 29","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 40","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 41","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 44","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 45","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 42","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 43","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 12","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 1","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 3","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 2","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 7","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 6","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 8","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 9","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 12","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 11","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 10","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 1","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 2","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 3","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 1","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 1","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 2","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 1","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 2","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 11","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 12","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 13","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 8","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 9","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 10","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 39","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 20","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 22","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 1","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 2","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 8","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 9","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 10","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 11","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 12","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 13","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 14","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 21","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 1","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 2","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 8","Type: 1","Caption: Delete FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 9","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 10","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 11","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 12","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 13","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 14","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 16","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 17","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 18","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 19","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 1","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 9","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 8","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 2","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 1","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 2","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 8","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 1","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 2","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 12","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 12","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 12","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 8","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 9","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 12","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 10","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 11","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 12","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 1","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 2","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 8","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 9","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 10","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 11","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 12","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 13","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 14","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 17","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 18","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 19","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 20","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 21","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 22","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 23","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 24","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 26","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 27","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 28","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 29","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 30","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 31","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 32","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 35","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 36","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 41","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 42","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 39","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 40","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 37","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 38","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 43","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 44","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 45","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 46","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 51","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 52","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 49","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 50","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 47","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 48","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 7","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 57","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 58","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 55","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 56","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 59","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 60","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 53","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 54","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 61","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 62","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16383","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16384","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16385","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16387","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16390","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16391","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16388","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16389","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16396","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16397","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16394","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16395","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16392","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16393","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16398","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16399","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16404","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16405","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16402","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16403","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16400","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16401","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 9","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16418","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16419","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16416","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16417","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16414","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16415","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16412","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16413","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16410","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16411","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16408","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16409","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16406","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16407","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 10","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16430","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16431","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16428","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16429","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16426","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16427","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16424","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16425","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16422","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16423","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16420","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16421","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16436","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16437","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16434","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16435","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16432","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16433","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 11","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 16438","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16439","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 12","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 16440","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16441","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16442","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16443","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16444","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16445","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 14","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 16446","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16447","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16448","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16449","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16450","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16451","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16452","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16453","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16454","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16455","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16456","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16457","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16458","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16459","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16460","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16461","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16462","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16463","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16464","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16465","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16466","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16467","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 15","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16468","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16469","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16470","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 16","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16471","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16472","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 18","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 1","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 2","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 8","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 9","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 10","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 14","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 20","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 21","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 17","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 18","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 19","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 11","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 12","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 13","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 28","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 29","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 30","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 22","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 23","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 24","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 26","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 27","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 31","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 32","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 35","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 1","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 2","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 8","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 1","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 2","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 8","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 9","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 12","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 13","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 14","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 10","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 11","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 21","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 22","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 19","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 20","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 17","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 18","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 27","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 28","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 26","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 23","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 24","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 29","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 30","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 31","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 32","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 35","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 36","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 39","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 40","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 37","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 38","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 45","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 46","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 43","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 44","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 41","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 42","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 47","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 48","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 49","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 50","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 51","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 52","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 57","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 58","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 55","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 56","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 53","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 54","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16385","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16387","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16383","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16384","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 61","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 62","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 59","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 60","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16388","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16401","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16400","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16399","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16397","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16398","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16395","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16396","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16393","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16394","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16391","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16392","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16389","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16390","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16405","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16404","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16403","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16402","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 4","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Deleting shape: Rectangle 16409","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16416","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16417","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16414","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16415","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16412","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16413","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16410","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16411","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16408","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16407","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16406","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16420","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16421","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16418","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16419","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16424","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16425","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16422","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16423","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16432","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16433","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16430","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16431","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16428","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16429","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16426","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16427","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16436","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16437","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16434","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16435","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16440","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16441","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16442","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16443","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16438","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16439","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16446","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16447","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16444","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16445","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16448","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16449","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16452","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16453","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16454","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16455","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16450","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16451","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16458","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16459","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16460","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16461","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16456","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16457","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16464","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16465","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16462","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16463","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16466","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16467","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16470","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16471","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16472","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16473","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16468","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16469","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16476","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16477","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16474","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16475","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16478","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16479","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16482","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16483","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16480","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16481","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16484","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16485","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16488","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16489","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16490","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16491","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16492","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16493","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16494","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16495","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16486","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16487","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16498","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16499","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16496","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16497","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16500","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16501","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16504","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16505","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16506","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16507","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16502","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16503","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16510","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16511","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16508","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16509","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 33","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 34","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16516","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16517","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16514","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16515","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16518","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16519","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 8","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 2","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 1","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 15","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 9","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 11","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 10","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 17","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 14","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 13","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 20","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 21","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 18","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 19","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 22","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 23","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 26","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 27","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 24","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 29","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 30","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 28","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 33","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 32","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 31","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 39","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 40","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 38","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 37","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 36","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 35","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 34","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 43","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 44","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 41","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 42","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16512","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16513","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 47","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 61","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16391","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16394","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16409","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16412","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16415","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16413","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16414","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16384","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16385","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16420","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16421","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16403","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16404","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16395","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16396","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16397","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16398","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16399","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16400","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16401","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16402","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16405","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16406","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16407","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16408","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16424","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16425","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16426","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16427","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16428","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16429","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16430","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16431","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 58","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 59","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 60","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16434","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16422","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16423","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16418","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16419","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 62","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16383","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 48","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 49","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 6","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 7","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 53","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 54","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 56","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 57","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16392","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16393","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16410","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16411","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16389","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16390","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 55","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 16416","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16417","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 52","Type: 1","Caption: Delete Risk"]
["Debug","Shape","Deleting shape: Rectangle 16387","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16388","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16435","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16433","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16432","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 12","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16437","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16438","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 16439","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 6","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 7","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 1","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 2","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 8","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 9","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 5","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 10","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 11","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 12","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 13","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 45","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 46","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 16","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 17","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 14","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 15","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 20","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 21","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 22","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 23","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 24","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 25","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 30","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 31","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 28","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 29","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 26","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 27","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 18","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 19","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 42","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 41","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 40","Type: 1","Caption: Delete Risk"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 34","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 35","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 36","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 37","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 32","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 33","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Debug","Shape","Found shape: Rectangle 5","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Found shape: Rectangle 4","Type: 1","Caption: New Row"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 49","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 52","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 47","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 48","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]
["Debug","Shape","Deleting shape: Rectangle 43","Type: 1","Caption: Add FSLI/SD"]
["Debug","Shape","Deleting shape: Rectangle 44","Type: 1","Caption: Delete FSLI/SD"]
["Warning","Shape","A shape without a top left cell.","Worksheet: IRA","Name: Drop Down 6","Type: 8"]

{"sheet":"Import Def","index":18,"n_rows":22,"n_cols":8,"rows_kept":22,"cut":false,"hidden":true,"merged":[]}
["Data Key","Scope","Type","Source Type","Source Sheet Name","Worksheet Range Name","Workbook Range Name","Parameter"]
["Version","Global","Version",null,null,null,null,1]
["Client Name","Global","Value",null,null,null,"EntityName"]
["Year End Date","Global","Value",null,null,null,"YEDate"]
["Performance Materiality","Global","Value",null,null,null,"PM"]
["W/P Reference","Global","Value",null,"In Scope FSLIs","K7"]
["FSLIs","Global","Table","First Row","In Scope FSLIs","$B$12:$AH12","InScopeFSLIData","FSLIs"]
["IRA1","Global","Table",null,"IRA","RisksArea1",null,"IRA"]
["IRA2","Global","Table",null,"IRA","RisksArea2",null,"IRA"]
["IRA3","Global","Table",null,"IRA","RisksArea3",null,"IRA"]
["IRA Justifrications","Global","Table","First Row",null,null,"JustifricationsArea1","IRA Justifrications"]
["SoC Sheets","Global","Sheets",null,null,"tblControlsReliance",null,"SoC"]
["SoC FSLIs","SoC","Optional Table",null,null,"SoCFSLInames",null,"SoC FSLIs"]
["Controls Reliance","SoC","Table",null,null,"tblControlsReliance",null,"Controls Reliance"]
["Expected Controls Reliance","SoC","Table",null,null,"ExpectedControlsReliance",null,"SoC Assertions"]
["Planned Level of Evidence","SoC","Table",null,null,"PlannedLevelOfEvidence",null,"SoC Assertions"]
["Substantive Analytics","SoC","Table",null,null,"tblSubstantiveAnalytics",null,"Substantive Analytics &  Test of Details"]
["Tests of Details","SoC","Table",null,null,"tblTestOfDetails",null,"Substantive Analytics &  Test of Details"]
["Strength/quality of the linkages","SoC","Table",null,null,"SoCSQ",null,"SoC Assertions"]
["Procedures sufficient and not excessive","SoC","Table",null,null,"SoCSN",null,"SoC Assertions"]
["Rationale for Planned Level of Evidence","SoC","Table",null,null,"PlannedLevelOfEvidenceRationales",null,"Rationale for Planned Level of Evidence"]
["Compensating Procedures","SoC","Table","First Row",null,"SoCCompProcsHeader",null,"Compensating Procedures"]

{"sheet":"Import Def - Tables","index":19,"n_rows":119,"n_cols":8,"rows_kept":119,"cut":false,"hidden":true,"merged":[]}
[null,"Header Row Offset","Row Offset to Supplied Range"]
[null,"Data Row Offset","Row Offset to Supplied Range"]
[null,"Rows Per Table Row"]
[null,"Invalid Data Flag Column","Column Number - empty cell will indicate that there is no more data","Invalid Value Column Number","Invalid Value Column Value- If equels to teh value, that will indicate that the row is to be ignored"]
[null,"Column","Column index","Row Offset",null,"Column Name in Imported Data Table","Column Label in Header Row - not used, just for troubleshooting","Mapping Table Range"]
[null,"Column - Checkbox","Column index","Row Offset","Column - Checkbox selector","Column Name in Imported Data Table","Column Label in Header Row - not used, just for troubleshooting","Mapping Table Range"]
[]
["Table Name","Table Info Type","Table Info Param 1","Table Info Param 2","Table Info Param 3","Column Data Name","Source Column Label","Column Data Map"]
["FSLIs","Header Row Offset",-3]
["FSLIs","Data Row Offset",0]
["FSLIs","Invalid Data Flag Column",1,1]
["FSLIs","Column",1,null,null,"FSLI Name","Financial Statement Line Item (FSLI)"]
["FSLIs","Column",4,null,null,"FSLI Amount","Amount"]
["FSLIs","Column",7,null,null,"BPG#","Business Process Group #"]
["FSLIs","Column",19,null,null,"Additional SoC","Additional Summary of Comfort Required","FSLI Info Additional SoC v1"]
["FSLIs","Column",22,null,null,"SoC Name","SoC sheet name"]
["IRA","Data Row Offset",0]
["IRA","Rows Per Table Row",3]
["IRA","Invalid Data Flag Column",1]
["IRA","Column",-3,null,null,"Risk","Description of Risk"]
["IRA","Column",-2,null,null,"W/P Ref","W/P Reference"]
["IRA","Column",-1,null,null,"FSLI","Financial Statement Line Item(s)"]
["IRA","Column",11,null,null,"SoC Sheet Name"]
["IRA","Column",1,0,null,"M Tr/B/PD A, V","Tr/B/PD\nA, V"]
["IRA","Column",2,0,null,"M Tr/B/PD C","Tr/B/PD\nC"]
["IRA","Column",3,0,null,"M Tr CO","Tr\nCO"]
["IRA","Column",4,0,null,"M Tr/B/PD E/O","Tr/B/PD\nE/O"]
["IRA","Column",5,0,null,"M Tr/PD PD","Tr/PD\nPD"]
["IRA","Column",6,0,null,"M B/PD RO","B/PD\nRO"]
["IRA","Column",7,0,null,"M Tr/B Au","Tr/B\nAu"]
["IRA","Column",1,1,null,"L Tr/B/PD A, V","Tr/B/PD\nA, V"]
["IRA","Column",2,1,null,"L Tr/B/PD C","Tr/B/PD\nC"]
["IRA","Column",3,1,null,"L Tr CO","Tr\nCO"]
["IRA","Column",4,1,null,"L Tr/B/PD E/O","Tr/B/PD\nE/O"]
["IRA","Column",5,1,null,"L Tr/PD PD","Tr/PD\nPD"]
["IRA","Column",6,1,null,"L B/PD RO","B/PD\nRO"]
["IRA","Column",7,1,null,"L Tr/B Au","Tr/B\nAu"]
["IRA","Column",1,2,null,"I Tr/B/PD A, V","Tr/B/PD\nA, V"]
["IRA","Column",2,2,null,"I Tr/B/PD C","Tr/B/PD\nC"]
["IRA","Column",3,2,null,"I Tr CO","Tr\nCO"]
["IRA","Column",4,2,null,"I Tr/B/PD E/O","Tr/B/PD\nE/O"]
["IRA","Column",5,2,null,"I Tr/PD PD","Tr/PD\nPD"]
["IRA","Column",6,2,null,"I B/PD RO","B/PD\nRO"]
["IRA","Column",7,2,null,"I Tr/B Au","Tr/B\nAu"]
["IRA Justifrications","Invalid Data Flag Column",1,7]
["IRA Justifrications","Data Row Offset",1]
["IRA Justifrications","Rows Per Table Row",1]
["IRA Justifrications","Column",1,null,null,"Risk","Description of Risk"]
["IRA Justifrications","Column",3,null,null,"FSLI","Financial Statement Line Item(s)"]
["IRA Justifrications","Column",4,null,null,"M / L","M / L"]
["IRA Justifrications","Column",5,null,null,"Assertion","Assertion"]
["IRA Justifrications","Column",6,null,null,"Assessment","Assess-ment"]
["IRA Justifrications","Column",7,null,null,"Rationale","Rationale"]
["SoC FSLIs","Data Row Offset",0]
["SoC FSLIs","Invalid Data Flag Column",1,1]
["SoC FSLIs","Column",1,null,null,"FSLI Name"]
["Controls Reliance","Header Row Offset",-1]
["Controls Reliance","Data Row Offset",0]
["Controls Reliance","Invalid Data Flag Column",1,1]
["Controls Reliance","Column",1,null,null,"No","#"]
["Controls Reliance","Column",2,null,null,"Description of Controls","Description of Controls"]
["Controls Reliance","Column",3,null,null,"Control type","Control type"]
["Controls Reliance","Column",4,null,null,"Level of automation","Level of automation"]
["Controls Reliance","Column",5,null,null,"Testing strategy","Testing strategy"]
["Controls Reliance","Column",6,null,null,"Desired level of evidence","Desired level of evidence"]
["Controls Reliance","Column - Shape State",7,null,{"$f":"VLOOKUP(\"formulaNatureInquiry\",LangStrings,LangCol,FALSE)","v":"Inquiry"},"Nature - Inquiry","Nature"]
["Controls Reliance","Column - Shape State",7,null,{"$f":"VLOOKUP(\"formulaNatureInspection\",LangStrings,LangCol,FALSE)","v":"Inspection"},"Nature - Inspection","Nature"]
["Controls Reliance","Column - Shape State",7,null,{"$f":"VLOOKUP(\"formulaNatureReperformance\",LangStrings,LangCol,FALSE)","v":"Reperformance"},"Nature - Reperformance","Nature"]
["Controls Reliance","Column - Shape State",7,null,{"$f":"VLOOKUP(\"formulaNatureObservation\",LangStrings,LangCol,FALSE)","v":"Observation"},"Nature - Observation","Nature"]
["Controls Reliance","Column",8,null,null,"Timing","Timing"]
["Controls Reliance","Column",9,null,null,"Extent (sample size)","Extent (sample size)"]
["Controls Reliance","Column",10,null,null,"Tr/B/PD A, V","Tr/B/PD\n A, V"]
["Controls Reliance","Column",11,null,null,"Tr/B/PD C","Tr/B/PD\nC"]
["Controls Reliance","Column",12,null,null,"Tr CO","Tr\nCO"]
["Controls Reliance","Column",13,null,null,"Tr/B/PD E/O","Tr/B/PD\nE/O"]
["Controls Reliance","Column",14,null,null,"Tr/PD PD","Tr/PD\nPD"]
["Controls Reliance","Column",15,null,null,"B/PD RO","B/PD\nRO"]
["Controls Reliance","Column",16,null,null,"Tr/B Au","Tr/B\nAu"]
["Controls Reliance","Column",17,null,null,"W/P Ref.","W/P Ref."]
["Controls Reliance","Column",18,null,null,"Desired Level of Evidence Obtained","Desired Level of Evidence Obtained"]
["SoC Assertions","Data Row Offset",0]
["SoC Assertions","Column",1,null,null,"Tr/B/PD A, V","Tr/B/PD\nA, V"]
["SoC Assertions","Column",2,null,null,"Tr/B/PD C","Tr/B/PD\nC"]
["SoC Assertions","Column",3,null,null,"Tr CO","Tr\nCO"]
["SoC Assertions","Column",4,null,null,"Tr/B/PD E/O","Tr/B/PD\nE/O"]
["SoC Assertions","Column",5,null,null,"Tr/PD PD","Tr/PD\nPD"]
["SoC Assertions","Column",6,null,null,"B/PD RO","B/PD\nRO"]
["SoC Assertions","Column",7,null,null,"Tr/B Au","Tr/B\nAu"]
["Substantive Analytics &  Test of Details","Header Row Offset",-1]
["Substantive Analytics &  Test of Details","Data Row Offset",0]
["Substantive Analytics &  Test of Details","Invalid Data Flag Column",1,1]
["Substantive Analytics &  Test of Details","Column",1,null,null,"No","#"]
["Substantive Analytics &  Test of Details","Column",2,null,null,"Description of Procedures","Description of Procedures"]
["Substantive Analytics &  Test of Details","Column",7,null,null,"Nature","Nature"]
["Substantive Analytics &  Test of Details","Column",8,null,null,"Timing","Timing"]
["Substantive Analytics &  Test of Details","Column",9,null,null,"Extent","Extent"]
["Substantive Analytics &  Test of Details","Column",10,null,null,"Tr/B/PD A, V","Tr/B/PD\nA, V"]
["Substantive Analytics &  Test of Details","Column",11,null,null,"Tr/B/PD C","Tr/B/PD\nC"]
["Substantive Analytics &  Test of Details","Column",12,null,null,"Tr CO","Tr\nCO"]
["Substantive Analytics &  Test of Details","Column",13,null,null,"Tr/B/PD E/O","Tr/B/PD\nE/O"]
["Substantive Analytics &  Test of Details","Column",14,null,null,"Tr/PD PD","Tr/PD\nPD"]
["Substantive Analytics &  Test of Details","Column",15,null,null,"B/PD RO","B/PD\nRO"]
["Substantive Analytics &  Test of Details","Column",16,null,null,"Tr/B Au","Tr/B\nAu"]
["Substantive Analytics &  Test of Details","Column",17,null,null,"W/P Ref.","W/P Ref."]
["Substantive Analytics &  Test of Details","Column",18,null,null,"Desired Level of Evidence Obtained","Desired Level of Evidence Obtained"]
["Rationale for Planned Level of Evidence","Header Row Offset",-1]
["Rationale for Planned Level of Evidence","Data Row Offset",0]
["Rationale for Planned Level of Evidence","Invalid Data Flag Column",1,6]
["Rationale for Planned Level of Evidence","Column",1,null,null,"Assertion","Assertion"]
["Rationale for Planned Level of Evidence","Column",2,null,null,"Inherent Risk Assessment","Inherent Risk Assessment"]
["Rationale for Planned Level of Evidence","Column",3,null,null,"Expected Controls Reliance","Expected Controls Reliance"]
["Rationale for Planned Level of Evidence","Column",4,null,null,"Planned Level of Evidence","Planned level of evidence from substantive procedures"]
["Rationale for Planned Level of Evidence","Column",5,null,null,"Testing Strategy","Testing strategy as per OAG Audit 4024"]
["Rationale for Planned Level of Evidence","Column",6,null,null,"Rationale","Rationale"]
["Compensating Procedures","Header Row Offset",0]
["Compensating Procedures","Data Row Offset",1]
["Compensating Procedures","Invalid Data Flag Column",1,1]
["Compensating Procedures","Column",1,null,null,"Description of Controls / Procedures                   ","Description of Controls / Procedures                   "]
["Compensating Procedures","Column",6,null,null,"Compensating Procedures Performed","Compensating Procedures Performed"]

{"sheet":"Loaded Data","index":20,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[]}

{"sheet":"Load Def","index":21,"n_rows":22,"n_cols":8,"rows_kept":22,"cut":false,"hidden":true,"merged":[]}
["Data Key","Scope","Type","Source Type","Source Sheet Name","Worksheet Range Name","Workbook Range Name","Parameter"]
["Client Name","Global","Value",null,null,null,"EntityName"]
["Year End Date","Global","Value",null,null,null,"YEDate"]
["Performance Materiality","Global","Value",null,null,null,"PM"]
["W/P Reference","Global","Value",null,null,null,"WPreference"]
["FSLIs","Global","Table","Last Row Empty",null,null,"FSLIinput","FSLIs"]
["IRA1","Global","Table",null,"IRA","RisksArea1",null,"IRA"]
["IRA2","Global","Table",null,"IRA","RisksArea2",null,"IRA"]
["IRA3","Global","Table",null,"IRA","RisksArea3",null,"IRA"]
["IRA Justifrications","Global","Table","First Row",null,null,"JustifricationsArea1","IRA Justifrications"]
["SoC Sheets","Global","Sheets",null,null,"tblControlsReliance",null,"SoC"]
["SoC Sheets","SoC","Sheets",null,null,null,null,"SoC"]
["SoC FSLIs","SoC","Optional Table",null,null,"SoCFSLInames",null,"SoC FSLIs"]
["Controls Reliance","SoC","Table","Last Row Empty",null,"tblControlsReliance",null,"Controls Reliance"]
["Expected Controls Reliance","SoC","Table",null,null,"ExpectedControlsReliance",null,"SoC Assertions"]
["Planned Level of Evidence","SoC","Table",null,null,"PlannedLevelOfEvidence",null,"SoC Assertions"]
["Substantive Analytics","SoC","Table","Last Row Empty",null,"tblSubstantiveAnalytics",null,"Substantive Analytics & Test of Details"]
["Tests of Details","SoC","Table","Last Row Empty",null,"tblTestOfDetails",null,"Substantive Analytics & Test of Details"]
["Strength/quality of the linkages","SoC","Table",null,null,"SoCSQ",null,"SoC Assertions"]
["Procedures sufficient and not excessive","SoC","Table",null,null,"SoCSN",null,"SoC Assertions"]
["Rationale for Planned Level of Evidence","SoC","Table",null,null,"PlannedLevelOfEvidenceRationales",null,"Rationale for Planned Level of Evidence"]
["Compensating Procedures","SoC","Table","First Row",null,"SoCCompProcsHeader",null,"Compensating Procedures"]

{"sheet":"Load Def - Tables","index":22,"n_rows":166,"n_cols":8,"rows_kept":166,"cut":false,"hidden":true,"merged":[]}
[null,"Header Row Offset","Row Offset to Supplied Range"]
[null,"Data Row Offset","Row Offset to Supplied Range"]
[null,"Rows Per Table Row"]
[null,"Invalid Data Flag Column","Column Number - empty cell will indicate that there is no more data","Invalid Value Column Number","Invalid Value Column Value- If equels to teh value, that will indicate that the row is to be ignored"]
[null,"Column","Column index","Row Offset",null,"Column Name in Imported Data Table","Column Label in Header Row - not used, just for troubleshooting","Mapping Table Range"]
[null,"Column - Checkbox","Column index","Row Offset","Column - Checkbox selector","Column Name in Imported Data Table","Column Label in Header Row - not used, just for troubleshooting","Mapping Table Range"]
[]
["Table Name","Table Info Type","Table Info Param 1","Table Info Param 2","Table Info Param 3","Column Data Name","Source Column Label","Column Data Map"]
["FSLIs","Column",1,null,null,"FSLI Name","Financial Statement Line Item (FSLI)"]
["FSLIs","Column",4,null,null,"FSLI Amount","Amount"]
["FSLIs","Column",7,null,null,"BPG#","Business Process Group #"]
["FSLIs","Column",19,null,null,"Additional SoC","Additional Summary of Comfort Required","FSLI Info Additional SoC v3"]
["FSLIs","Column",22,null,null,"SoC Name","SoC sheet name"]
["IRA","Rows Per Table Row",3]
["IRA inactive","Column",-3,null,null,"Risk","Description of Risk"]
["IRA","Column",-2,null,null,"W/P Ref","W/P Reference"]
["IRA inactive","Column",-1,null,null,"FSLI","Financial Statement Line Item(s)"]
["IRA","Column",11,null,null,"SoC Sheet Name"]
["IRA","Column",1,2,null,"I Tr/B/PD A, V","Tr/B/PD\nA, V","IRA Assessment Mapping"]
["IRA","Column",2,2,null,"I Tr/B/PD C","Tr/B/PD\nC","IRA Assessment Mapping"]
["IRA","Column",3,2,null,"I Tr CO","Tr\nCO","IRA Assessment Mapping"]
["IRA","Column",4,2,null,"I Tr/B/PD E/O","Tr/B/PD\nE/O","IRA Assessment Mapping"]
["IRA","Column",5,2,null,"I Tr/PD PD","Tr/PD\nPD","IRA Assessment Mapping"]
["IRA","Column",6,2,null,"I B/PD RO","B/PD\nRO","IRA Assessment Mapping"]
["IRA","Column",7,2,null,"I Tr/B Au","Tr/B\nAu","IRA Assessment Mapping"]
["IRA Justifrications","Invalid Data Flag Column",1,7]
["IRA Justifrications","Data Row Offset",1]
["IRA Justifrications","Rows Per Table Row",1]
["IRA Justifrications","Column",1,null,null,"Risk","Description of Risk"]
["IRA Justifrications","Column",3,null,null,"FSLI","Financial Statement Line Item(s)"]
["IRA Justifrications","Column",4,null,null,"M / L","M / L"]
["IRA Justifrications","Column",5,null,null,"Assertion","Assertion"]
["IRA Justifrications","Column",6,null,null,"Assessment","Assess-ment"]
["IRA Justifrications","Column",7,null,null,"Rationale","Rationale"]
["SoC FSLIs","Data Row Offset",0]
["SoC FSLIs","Invalid Data Flag Column",1,1]
["SoC FSLIs","Column",1,null,null,"FSLI Name"]
["SoC FSLIs - Special","Data Row Offset",0]
["SoC FSLIs - Special","Invalid Data Flag Column",1,1]
["SoC FSLIs - Special","Column",1,null,null,"FSLI Name"]
["Controls Reliance","Header Row Offset",-1]
["Controls Reliance","Data Row Offset",0]
["Controls Reliance","Invalid Data Flag Column",1,1]
["Controls Reliance","Column",1,null,null,"No","#"]
["Controls Reliance","Column",2,null,null,"Description of Controls","Description of Controls"]
["Controls Reliance","Column",3,null,null,"Control type","Control type"]
["Controls Reliance","Column",4,null,null,"Level of automation","Level of automation"]
["Controls Reliance","Column",5,null,null,"Testing strategy","Testing strategy"]
["Controls Reliance","Column",6,null,null,"Desired level of evidence","Desired level of evidence"]
["Controls Reliance","Column - Shape State",7,null,{"$f":"VLOOKUP(\"formulaNatureInquiry\",LangStrings,LangCol,FALSE)","v":"Inquiry"},"Nature - Inquiry","Nature"]
["Controls Reliance","Column - Shape State",7,null,{"$f":"VLOOKUP(\"formulaNatureInspection\",LangStrings,LangCol,FALSE)","v":"Inspection"},"Nature - Inspection","Nature"]
["Controls Reliance","Column - Shape State",7,null,{"$f":"VLOOKUP(\"formulaNatureReperformance\",LangStrings,LangCol,FALSE)","v":"Reperformance"},"Nature - Reperformance","Nature"]
["Controls Reliance","Column - Shape State",7,null,{"$f":"VLOOKUP(\"formulaNatureObservation\",LangStrings,LangCol,FALSE)","v":"Observation"},"Nature - Observation","Nature"]
["Controls Reliance","Column",8,null,null,"Timing","Timing"]
["Controls Reliance","Column",9,null,null,"Extent (sample size)","Extent (sample size)"]
["Controls Reliance","Column",12,null,null,"Tr/B/PD A, V","Tr/B/PD\n A, V"]
["Controls Reliance","Column",13,null,null,"Tr/B/PD C","Tr/B/PD\nC"]
["Controls Reliance","Column",14,null,null,"Tr CO","Tr\nCO"]
["Controls Reliance","Column",15,null,null,"Tr/B/PD E/O","Tr/B/PD\nE/O"]
["Controls Reliance","Column",16,null,null,"Tr/PD PD","Tr/PD\nPD"]
["Controls Reliance","Column",17,null,null,"B/PD RO","B/PD\nRO"]
["Controls Reliance","Column",18,null,null,"Tr/B Au","Tr/B\nAu"]
["Controls Reliance","Column",26,null,null,"W/P Ref.","W/P Ref."]
["Controls Reliance","Column",27,null,null,"Desired Level of Evidence Obtained","Desired Level of Evidence Obtained"]
["Controls Reliance - Special","Header Row Offset",-1]
["Controls Reliance - Special","Data Row Offset",0]
["Controls Reliance - Special","Invalid Data Flag Column",1,1]
["Controls Reliance - Special","Column",1,null,null,"No","#"]
["Controls Reliance - Special","Column",2,null,null,"Description of Controls","Description of Controls"]
["Controls Reliance - Special","Column",3,null,null,"Control type","Control type"]
["Controls Reliance - Special","Column",4,null,null,"Level of automation","Level of automation"]
["Controls Reliance - Special","Column",5,null,null,"Testing strategy","Testing strategy"]
["Controls Reliance - Special","Column",6,null,null,"Desired level of evidence","Desired level of evidence"]
["Controls Reliance - Special","Column - Shape State",7,null,{"$f":"VLOOKUP(\"formulaNatureInquiry\",LangStrings,LangCol,FALSE)","v":"Inquiry"},"Nature - Inquiry","Nature"]
["Controls Reliance - Special","Column - Shape State",7,null,{"$f":"VLOOKUP(\"formulaNatureInspection\",LangStrings,LangCol,FALSE)","v":"Inspection"},"Nature - Inspection","Nature"]
["Controls Reliance - Special","Column - Shape State",7,null,{"$f":"VLOOKUP(\"formulaNatureReperformance\",LangStrings,LangCol,FALSE)","v":"Reperformance"},"Nature - Reperformance","Nature"]
["Controls Reliance - Special","Column - Shape State",7,null,{"$f":"VLOOKUP(\"formulaNatureObservation\",LangStrings,LangCol,FALSE)","v":"Observation"},"Nature - Observation","Nature"]
["Controls Reliance - Special","Column",8,null,null,"Timing","Timing"]
["Controls Reliance - Special","Column",9,null,null,"Extent (sample size)","Extent (sample size)"]
["Controls Reliance - Special","Column",10,null,null,"Tr/B/PD A, V","Tr/B/PD\n A, V"]
["Controls Reliance - Special","Column",11,null,null,"Tr/B/PD C","Tr/B/PD\nC"]
["Controls Reliance - Special","Column",12,null,null,"Tr CO","Tr\nCO"]
["Controls Reliance - Special","Column",13,null,null,"Tr/B/PD E/O","Tr/B/PD\nE/O"]
["Controls Reliance - Special","Column",14,null,null,"Tr/PD PD","Tr/PD\nPD"]
["Controls Reliance - Special","Column",15,null,null,"B/PD RO","B/PD\nRO"]
["Controls Reliance - Special","Column",16,null,null,"Tr/B Au","Tr/B\nAu"]
["Controls Reliance - Special","Column",17,null,null,"W/P Ref.","W/P Ref."]
["Controls Reliance - Special","Column",18,null,null,"Desired Level of Evidence Obtained","Desired Level of Evidence Obtained"]
["SoC Assertions","Data Row Offset",0]
["SoC Assertions","Column",1,null,null,"Tr/B/PD A, V","Tr/B/PD\nA, V"]
["SoC Assertions","Column",2,null,null,"Tr/B/PD C","Tr/B/PD\nC"]
["SoC Assertions","Column",3,null,null,"Tr CO","Tr\nCO"]
["SoC Assertions","Column",4,null,null,"Tr/B/PD E/O","Tr/B/PD\nE/O"]
["SoC Assertions","Column",5,null,null,"Tr/PD PD","Tr/PD\nPD"]
["SoC Assertions","Column",6,null,null,"B/PD RO","B/PD\nRO"]
["SoC Assertions","Column",7,null,null,"Tr/B Au","Tr/B\nAu"]
["SoC Assertions - Special","Data Row Offset",0]
["SoC Assertions - Special","Column",1,null,null,"Tr/B/PD A, V","Tr/B/PD\nA, V"]
["SoC Assertions - Special","Column",2,null,null,"Tr/B/PD C","Tr/B/PD\nC"]
["SoC Assertions - Special","Column",3,null,null,"Tr CO","Tr\nCO"]
["SoC Assertions - Special","Column",4,null,null,"Tr/B/PD E/O","Tr/B/PD\nE/O"]
["SoC Assertions - Special","Column",5,null,null,"Tr/PD PD","Tr/PD\nPD"]
["SoC Assertions - Special","Column",6,null,null,"B/PD RO","B/PD\nRO"]
["SoC Assertions - Special","Column",7,null,null,"Tr/B Au","Tr/B\nAu"]
["Substantive Analytics & Test of Details","Header Row Offset",-1]
["Substantive Analytics & Test of Details","Data Row Offset",0]
["Substantive Analytics & Test of Details","Invalid Data Flag Column",1,1]
["Substantive Analytics & Test of Details","Column",1,null,null,"No","#"]
["Substantive Analytics & Test of Details","Column",2,null,null,"Description of Procedures","Description of Procedures"]
["Substantive Analytics & Test of Details","Column",7,null,null,"Nature","Nature"]
["Substantive Analytics & Test of Details","Column",8,null,null,"Timing","Timing"]
["Substantive Analytics & Test of Details","Column",9,null,null,"Extent","Extent"]
["Substantive Analytics & Test of Details","Column",12,null,null,"Tr/B/PD A, V","Tr/B/PD\nA, V"]
["Substantive Analytics & Test of Details","Column",13,null,null,"Tr/B/PD C","Tr/B/PD\nC"]
["Substantive Analytics & Test of Details","Column",14,null,null,"Tr CO","Tr\nCO"]
["Substantive Analytics & Test of Details","Column",15,null,null,"Tr/B/PD E/O","Tr/B/PD\nE/O"]
["Substantive Analytics & Test of Details","Column",16,null,null,"Tr/PD PD","Tr/PD\nPD"]
["Substantive Analytics & Test of Details","Column",17,null,null,"B/PD RO","B/PD\nRO"]
["Substantive Analytics & Test of Details","Column",18,null,null,"Tr/B Au","Tr/B\nAu"]
["Substantive Analytics & Test of Details","Column",26,null,null,"W/P Ref.","W/P Ref."]
["Substantive Analytics & Test of Details","Column",27,null,null,"Desired Level of Evidence Obtained","Desired Level of Evidence Obtained"]
["Substantive Analytics & Test of Details - Special","Header Row Offset",-1]
["Substantive Analytics & Test of Details - Special","Data Row Offset",0]
["Substantive Analytics & Test of Details - Special","Invalid Data Flag Column",1,1]
["Substantive Analytics & Test of Details - Special","Column",1,null,null,"No","#"]
["Substantive Analytics & Test of Details - Special","Column",2,null,null,"Description of Procedures","Description of Procedures"]
["Substantive Analytics & Test of Details - Special","Column",7,null,null,"Nature","Nature"]
["Substantive Analytics & Test of Details - Special","Column",8,null,null,"Timing","Timing"]
["Substantive Analytics & Test of Details - Special","Column",9,null,null,"Extent","Extent"]
["Substantive Analytics & Test of Details - Special","Column",10,null,null,"Tr/B/PD A, V","Tr/B/PD\nA, V"]
["Substantive Analytics & Test of Details - Special","Column",11,null,null,"Tr/B/PD C","Tr/B/PD\nC"]
["Substantive Analytics & Test of Details - Special","Column",12,null,null,"Tr CO","Tr\nCO"]
["Substantive Analytics & Test of Details - Special","Column",13,null,null,"Tr/B/PD E/O","Tr/B/PD\nE/O"]
["Substantive Analytics & Test of Details - Special","Column",14,null,null,"Tr/PD PD","Tr/PD\nPD"]
["Substantive Analytics & Test of Details - Special","Column",15,null,null,"B/PD RO","B/PD\nRO"]
["Substantive Analytics & Test of Details - Special","Column",16,null,null,"Tr/B Au","Tr/B\nAu"]
["Substantive Analytics & Test of Details - Special","Column",17,null,null,"W/P Ref.","W/P Ref."]
["Substantive Analytics & Test of Details - Special","Column",18,null,null,"Desired Level of Evidence Obtained","Desired Level of Evidence Obtained"]
["Rationale for Planned Level of Evidence","Header Row Offset",-1]
["Rationale for Planned Level of Evidence","Data Row Offset",0]
["Rationale for Planned Level of Evidence","Invalid Data Flag Column",1,6]
["Rationale for Planned Level of Evidence","Column",1,null,null,"Assertion","Assertion"]
["Rationale for Planned Level of Evidence","Column",2,null,null,"Inherent Risk Assessment","Inherent Risk Assessment"]
["Rationale for Planned Level of Evidence","Column",3,null,null,"Expected Controls Reliance","Expected Controls Reliance"]
["Rationale for Planned Level of Evidence","Column",4,null,null,"Planned Level of Evidence","Planned level of evidence from substantive procedures"]
["Rationale for Planned Level of Evidence","Column",5,null,null,"Testing Strategy","Testing strategy as per OAG Audit 4024"]
["Rationale for Planned Level of Evidence","Column",6,null,null,"Rationale","Rationale"]
["Rationale for Planned Level of Evidence - Special","Header Row Offset",-1]
["Rationale for Planned Level of Evidence - Special","Data Row Offset",0]
["Rationale for Planned Level of Evidence - Special","Invalid Data Flag Column",1,6]
["Rationale for Planned Level of Evidence - Special","Column",1,null,null,"Assertion","Assertion"]
["Rationale for Planned Level of Evidence - Special","Column",2,null,null,"Inherent Risk Assessment","Inherent Risk Assessment"]
["Rationale for Planned Level of Evidence - Special","Column",3,null,null,"Expected Controls Reliance","Expected Controls Reliance"]
["Rationale for Planned Level of Evidence - Special","Column",4,null,null,"Planned Level of Evidence","Planned level of evidence from substantive procedures"]
["Rationale for Planned Level of Evidence - Special","Column",5,null,null,"Testing Strategy","Testing strategy as per OAG Audit 4024"]
["Rationale for Planned Level of Evidence - Special","Column",6,null,null,"Rationale","Rationale"]
["Compensating Procedures","Header Row Offset",0]
["Compensating Procedures","Data Row Offset",1]
["Compensating Procedures","Invalid Data Flag Column",1,1]
["Compensating Procedures","Column",1,null,null,"Description of Controls / Procedures                   ","Description of Controls / Procedures                   "]
["Compensating Procedures","Column",6,null,null,"Compensating Procedures Performed","Compensating Procedures Performed"]
["Compensating Procedures - Special","Header Row Offset",0]
["Compensating Procedures - Special","Data Row Offset",1]
["Compensating Procedures - Special","Invalid Data Flag Column",1,1]
["Compensating Procedures - Special","Column",1,null,null,"Description of Controls / Procedures                   ","Description of Controls / Procedures                   "]
["Compensating Procedures - Special","Column",6,null,null,"Compensating Procedures Performed","Compensating Procedures Performed"]

{"sheet":"Table Mapping","index":23,"n_rows":10,"n_cols":3,"rows_kept":10,"cut":false,"hidden":true,"merged":[]}
["Mappings for given Mapping ID must be grouped and not mixed with other Mappings ID - first to last row is taken for mapping"]
["Mapping ID","Old Value","New Value"]
["FSLI Info Additional SoC v1",null,false]
["FSLI Info Additional SoC v3",null,{"$f":"VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)","v":"No"}]
["FSLI Info Additional SoC v3",false,{"$f":"VLOOKUP(\"genericNo\",LangStrings,LangCol,FALSE)","v":"No"}]
["FSLI Info Additional SoC v3",true,{"$f":"VLOOKUP(\"genericYes\",LangStrings,LangCol,FALSE)","v":"Yes"}]
["IRA Assessment Mapping",{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNormalOld\",LangStrings,LangCol,FALSE)","v":"N/A"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNA\",LangStrings,LangCol,FALSE)","v":"N/A"}]
["IRA Assessment Mapping",{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentElevatedOld\",LangStrings,LangCol,FALSE)","v":"Normal"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNormal\",LangStrings,LangCol,FALSE)","v":"Normal"}]
["IRA Assessment Mapping",{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentSignificantOld\",LangStrings,LangCol,FALSE)","v":"Elevated"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentElevated\",LangStrings,LangCol,FALSE)","v":"Elevated"}]
["IRA Assessment Mapping",{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentNAOld\",LangStrings,LangCol,FALSE)","v":"Significant"},{"$f":"VLOOKUP(\"formulaInherentRiskAssessmentSignificant\",LangStrings,LangCol,FALSE)","v":"Significant"}]