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{"sheet":"Group Materiality","index":0,"n_rows":111,"n_cols":21,"rows_kept":111,"cut":false,"hidden":false,"merged":[[2,17,2,20],[39,16,40,20],[39,12,40,15],[14,15,18,20],[20,4,20,20],[25,12,25,20],[23,12,23,20],[10,12,10,20],[8,4,8,20],[4,4,6,7],[6,11,6,12],[4,11,4,19],[12,15,12,20],[27,12,28,14],[27,15,28,20],[52,15,56,20],[30,4,30,20],[33,12,33,20],[42,4,42,20],[48,8,48,20],[50,4,50,20],[49,8,49,12],[44,15,44,20],[37,12,37,20],[44,8,44,12],[35,12,35,20]]}
[null,null,null,null,null,"A","G",null,null,"A","G",null,null,"A","G",null,null,null,"A","G","Group"]
[{"$f":"COLUMN()","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Global"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PROTECTED A (when completed)"]
[null,null,null,null,null,null,null,null,null,null,null,"Allocation Template - See OAG Audit 2333 to 2334"]
[null,null,null,null,"Group Materiality",null,null,null,"Name: "]
[]
[null,null,null,null,null,null,null,null,"Year End: "]
[]
[null,null,null,null," Group Overall Materiality (required)"]
[]
[null,"a",null,null,"* * * Select appropriate benchmark * * *",null,null,null,null,null,null,null,"* * * Select appropriate benchmark before selecting rationale * * *"]
[]
[null,null,null,null,null,"  (Type Benchmark Here)",null,null,null,null,null,null,"Other (if applicable): "]
[]
[null,"b",null,null,"Enter rule of thumb %",null,null,null,null,null,null,null,"Rationale:"]
[]
[null,"c = a x b",null,null,"Overall group materiality calculated",null,null,null,{"$f":"ABS(I11*I15)","v":0}]
[]
[null,null,null,null,"Enter group overall materiality"]
[]
[null,null,null,null,"Group Performance Materiality (required)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"                                      Factors to determine the performance materiality"]
[null,"d",null,null,"Enter group haircut %",null,null,null,null,null,null,null,"* * * Select frequency of prior audit adjustments * * * "]
[]
[null,null,null,null,"Group performance materiality calculated",null,null,null,{"$f":"I19*(1-I24)","v":0},null,null,null,"* * * Select overall engagement risk * * * "]
[]
[null,"e= c x d",null,null,"Enter group performance materiality",null,null,null,null,null,null,null,"Others factors that \naffect haircut: "]
[]
[]
[null,null,null,null,"De Minimis SUM Posting Level (optional)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"                                Factors to determine the de minimis SUM posting level"]
[null,"f",null,null,"Enter de minimis SUM posting level %",null,null,null,null,null,null,null,{"$f":"+IF(M24=E81,\"\",M24)","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+IF(M26=E89,\"\",M26)","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"* * * Select clients expectations regarding communication of errors * * *"]
[]
[null,null,null,null,"De minimis SUM posting level",null,null,null,{"$f":"I34*I19","v":0},null,null,null,"Other factors that affect de minimis SUM posting level: "]
[]
[]
[null,null,null,null,"Materiality for particular classes of transactions, account balances or disclosures (required if applicable)"]
[]
[null,null,null,null,"Balance sheet and/or P&L account"]
[]
[null,null,null,null,"Materiality amount"]
[]
[null,null,null,null,"Explanation"]
[]
[null,null,null,null,"Updated group materiality levels (required if applicable)"]
[]
[null,null,null,null,"Updated group overall materiality",null,null,null,null,null,null,null,"Rationale:"]
[]
[null,null,null,null,"Updated group performance materiality"]
[]
[null,null,null,null,"Updated de minimis SUM posting level"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"* * * Select appropriate benchmark before selecting rationale * * *"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Profit oriented entity (profit from continuing operations)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other (please explain in the Explanations area below)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"* * * Select appropriate rationale * * *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Not-for-profit entity (total revenues, total expenses or total assets)"]
[null,null,null,null,"* * * Select appropriate benchmark * * *",null,null,null,null,null,null,null,null,null,null,null,null,"Profit/loss before tax is not considered the key indicator while total revenues are"]
[null,"USD",null,null,"Profit from continuing operations",null,null,null,0.05,null,null,null,0,null,null,0.1,0.2,"Other (please explain in the Explanations area below)"]
[null,"SGD",null,null,"Total revenues",null,null,null,5.0000000000000001E-3,null,null,null,0.05,null,null,0.09,0.19,"* * * Select appropriate rationale * * *"]
[null,"JPY",null,null,"Total expenses",null,null,null,5.0000000000000001E-3,null,null,null,0.1,null,null,0.08,0.18,"Not-for-profit entity (total revenues, total expenses or total assets)"]
[null,"Euro",null,null,"Avg of net income of past 3-5 yrs",null,null,null,5.0000000000000001E-3,null,null,null,0.2,null,null,7.0000000000000007E-2,0.17,"Profit/loss before tax is not considered the key indicator while total expenses are"]
[null,"AUD",null,null,"Total assets",null,null,null,5.0000000000000001E-3,null,null,null,0.25,null,null,0.06,0.16,"Other (please explain in the Explanations area below)"]
[null,"HKD",null,null,"Net assets",null,null,null,5.0000000000000001E-3,null,null,null,0.3,null,null,0.05,0.15,"* * * Select appropriate rationale * * *"]
[null,"RMB",null,null,"Other (enter name of benchmark below)",null,null,null,5.0000000000000001E-3,null,null,null,0.35,null,null,null,0.14000000000000001,"Profit/loss fluctuates widely from year to year (average of profit/loss from 3-5 years)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wholly-owned subsidiary (profit/loss before tax from continuing operations)"]
[null,null,null,null,"* * * Select your rationale * * *",null,null,null,null,null,null,null,null,null,null,null,null,"Other (please explain in the Explanations area below)"]
[null,"GBP",null,null,"Client is a profit oriented entity (profit before tax from continuing operations).",null,null,null,null,null,null,null,0.4,null,null,null,0.13,"* * * Select appropriate rationale * * *"]
[null,"MYR",null,null,"Client is a not-for-profit organisation (total revenues, total expenses, or total assets).",null,null,null,null,null,null,null,0.45,null,null,null,0.12,"Not-for-profit entity (total revenues, total expenses or total assets)"]
[null,null,null,null,"Client is an asset-based entity (net assets).",null,null,null,null,null,null,null,0.5,null,null,null,0.11,"Entity is dormant and users are focused on an asset-based benchmark (total assets)"]
[null,null,null,null,"Client's net income fluctuates widely from year-to-year (avg of net income for the past 3-5yrs).",null,null,null,null,null,null,null,null,null,null,null,0.1,"Profit/loss before tax is not considered the key indicator while total assets are"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other (please explain in the Explanations area below)"]
[null,null,null,null,"* * * Select frequency of prior audit adjustments * * * ",null,null,null,null,null,null,null,null,null,null,null,0.09,"Entity is, e.g., a mutual fund and users are focused on net assets as a key indicator"]
[null,null,null,null,"Recurring audit with a history of frequent audit adjustments.",null,null,null,null,null,null,null,null,null,null,null,0.08,"Other (please explain in the Explanations area below)"]
[null,null,null,null,"Recurring audit with a history of limited or no booked or proposed audit adjustments.",null,null,null,null,null,null,null,null,null,null,null,7.0000000000000007E-2,"Profit/loss fluctuates widely from year to year (adjust for unusual or infrequent items)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other (please explain in the Explanations area below)"]
[null,null,null,null,"* * * Select controls reliance * * * ",null,null,null,null,null,null,null,null,null,null,null,0.06,"Profit/loss before tax is not considered the key indicator while total EBITDA is"]
[null,null,null,null,"Recurring audit in which controls are expected or known to have material weaknesses.",null,null,null,null,null,null,null,null,null,null,null,0.05,"Other (please explain in the Explanations area below)"]
[null,null,null,null,"Recurring audit in which controls have historically been validated and determined to be operating effectively.",null,null,null,null,null,null,null,null,null,null,null,0.04,"Other (please explain in the Explanations area below)"]
[]
[null,null,null,null,"* * * Select overall engagement risk * * * ",null,null,null,null,null,null,null,null,null,null,null,0.03]
[null,null,null,null,"Overall engagement risk is considered high (e.g. high risk industry, market pressure, 1st yr audit).",null,null,null,null,null,null,null,null,null,null,null,0.02]
[null,null,null,null,"Overall engagement risk is considered moderate.",null,null,null,null,null,null,null,null,null,null,null,9.999999999999969E-3]
[null,null,null,null,"Overall engagement risk is considered low (e.g. non higher network risk client).",null,null,null,null,null,null,null,null,null,null,null,5.0000000000000001E-3]
[]
[]
[null,null,null,null,"Very few audit differences have been detected in previous audits"]
[null,null,null,null,"Audit differences have been detected in previous audits"]
[]
[]
[null,null,null,null,"Internal controls have been determined to operate effectively"]
[null,null,null,null,"Internal controls does not seems to be very effective"]
[]
[null,null,null,null,"* * * Select clients expectations regarding communication of errors * * *"]
[null,null,null,null,"Client expects us to communicate only large differences."]
[null,null,null,null,"Client expects us to communicate most differences, but not those differences that are small."]
[null,null,null,null,"Client expects us to communicate all differences, including those that are very small."]
[]
[null,null,null,null,"Single Entity"]
[null,null,null,null,"Group"]
[]
[null,null,null,null,"Global"]
[null,null,null,null,"US"]

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[{"$f":"COUNTA(D11:D682)","v":0},null,null,{"$f":"SUM(E11:E682)","v":0}]
[null,null,null,null,null,null,null,"PROTECTED A (when completed)"]
[null,null," ","Instructions:"]
[null,null,null,"1.) Information for individual components is entered on this tab.  This information will flow through to the \"Component Analysis\" tab when data input is complete.  Paste (or enter) the component data (not including headers, subtotals, or totals) in the shaded area. Non-significant subsidiaries do not need to be specifically identified on the worksheet; they can be documented together as \"All other components\" or they may be omitted from the data input.\nComponent Name column identifies the individual components. Benchmark 1 column should be populated with information for each component that is consistent with the benchmark chosen for the group (See the \"Group Materiality\" tab).  Benchmark 2 column is optional and may be populated with other benchmarks for comparative purposes, e.g. Assets or Revenue. Fill in the name of the benchmark in the yellow highlighted area [Enter Name], e.g. Assets.\n2.) Click the \"Data Input Complete\" button when you have finished entering data.\n3.) If an edit to the data is necessary after the \"Data Input Complete\" button is clicked, click the \"Edit Data\" button. \nThese edits will affect data on the Component Analysis and Component Materiality worksheets as well.\n4.) Click \"Clear Component Data\" to remove all component data from this and all worksheets.\n5). The columns labeled TM and Explanations may be used for tickmarks and corresponding explanations."]
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[null,null,null,"Component Data Input Sheet",null,null,"Difference between total entered for primary benchmark on 'Group Materiality' tab and total entered for components listed below."]
[null,null,null,null,null,null,{"$f":"Grp_Bench-(SUM('Component Data'!E11:E410))","v":0}]
[null,null,null,"COMPONENT DATA FOR ALLOCATION"]
[null,null,null,"Note - The number of components entered in this column is directly used in the multiplier calculation","Benchmark 1 - Benchmark used to calculate group materiality","Benchmark 2 - Alternative benchmark (optional)","TM","Explanation"]
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{"sheet":"Component Analysis","index":2,"n_rows":417,"n_cols":65,"rows_kept":417,"cut":false,"hidden":false,"merged":[[6,56,6,59],[25,20,25,21],[24,57,24,58],[24,53,24,55],[24,23,24,25],[24,29,24,30],[24,32,24,49],[25,29,25,30],[25,57,25,58],[24,14,24,21],[25,17,25,18],[8,29,13,50],[8,53,13,60],[16,13,18,18],[23,23,23,25],[8,14,13,26]]}
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[2,null,null,null,null,null,null,null,null,null,"Name:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUBTOTAL(9,AM16:AM65536)","v":0},null,{"$f":"SUBTOTAL(9,AO16:AO65536)","v":0},null,{"$f":"SUBTOTAL(9,AQ16:AQ65536)","v":0}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Complete the Group Materiality and Component Data worksheets before beginning the Component Analysis",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Component Analysis sheet - Select the allocation method, round and make other adjustments to allocated amounts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Component Analysis - Apply Haircut for Performance Materiality"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Component Analysis - In this section you will sort components into categories for allocation of materiality. The component information columns are pre-populated with information you have entered in the two benchmark columns on the \"Component Data\" sheet.\n- Component Exclusion Factors - Select relevant component exclusion factors for each component to exclude components from the framework allocation. Click any (or all) of the three boxes that are relevant for each individual component.  If any exclusion box is checked, the component will not be included in the initial allocation of overall group materiality using the multiplier. This step may be N/A if you've already excluded all components from the data entry tab that will not be included in the allocation.\n- Click \"Sort Components\" and review component categorization. Components categorized in the top section \"Included in Allocation\" will be included in the calculation.  Components categorized in the bottom section \"Not Included in Allocation\" will not be included in the calculation.\n- If category adjustments are necessary for certain components, update component exclusion factor check boxes and click \"Sort Components\" again.\n- Click \"Edit Data\" to change component data input information.  These changes will also be reflected in the \"Component Data\" worksheet.\n- Columns labeled TM may be used for tickmarks. An area for tickmark explanations is included below the calculations.\n",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- Click \"Select Alternative Allocation Benchmark\", then select the alternative benchmark to use for allocation from the drop down menu.  The selection includes the benchmark(s) entered on the \"Component Data\" worksheet, however, you would typically use the benchmark selected for group overall materiality (which is pre-populated). The allocation considers the number of components in the \"Included in Allocation\" category and uses the appropriate multiple of overall materiality in the calculation. The percentage on the top of the column is the materiality multiplier (See Materiality Multiple Guidance button).\n- Review the initial distribution of Total Component Overall Materiality (this is the Group Materiality X the appropriate multiplier based on the number of components).\n- Click \"Rounding Adjustment\", then select an automatic rounding increment or manual rounding.\n- Enter adjustments in the Adjustment column.  Click \"Additional Adjustment(s)\" to add up to 4 additional adjustment columns. The additional adjustment columns allow you to keep adjustments separated and name each column (such as for risk, statutory audits, etc.) or you may use tickmarks to explain adjustments.\n- Review the Total Adjustments (includes rounding) and Component Overall Materiality for reasonableness.\n",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"-Click \"Performance Materiality Haircut\" and select the \"Group Haircut\" to be applied to all components or select \"Tailored Haircut for Each Component\" which allows you to enter a separate haircut % for each component.  If you choose to enter a tailored haircut for each component, the cells will initially populate with the group haircut and you will be able to adjust each individual haircut. You should document your rationale for tailored haircuts that are significantly different from the group haircut.  When finished tailoring haircuts the number of components with a tailored haircut that is different from the group haircut is included on the \"Component Materiality\" summary page.\n-Review the reasonableness of the Component Performance Materiality."]
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[]
[]
[]
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[]
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[]
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[]
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[]
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[]
[null,null,null,null,null,null,null,null,null,null,"Total component overall materiality:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Group overall materiality multiple [Group Overall Materiality table in OAG Audit 2334]",null,null,null,null,null,null,null,{"$f":"IF(ISERROR(Comp_Mult),0,Comp_Mult)","v":0}]
[]
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[]
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[null,null,null,null,"D",null,null,null,null,null,null,"Included in Allocation: Component materiality determined using the optional Component Materiality Framework presented in OAG Audit 2334. See Component "]
[null,null,null,null,"D",null,null,null,null,null,null,"Analysis worksheet."]
[null,null,null,null,"D",null,null,null,null,null,null,"Not Included in Allocation: Financial statement materiality determined by professional judgment as the components were excluded from being counted in the Component"]
[null,null,null,null,"D",null,null,null,null,null,null,"Materiality Framework. See Component Analysis worksheet."]
[null,null,null,null,"D"]
[null,null,null,null,"D"]
[null,null,null,null,"D"]
[null,null,null,null,{"$f":"IF(C55=\"Y\",IF(OR(RIGHT(B55,3)=\"000\"),\"H\",IF(RIGHT(B55,3)=\"999\",\"B\",\"\")),\"\")","v":""}]
[null,null,null,null,""]
[null,null,null,null,""]
[null,null,null,null,""]
[null,null,null,null,""]
[null,null,null,null,""]

{"sheet":"Sheet1","index":4,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"SecurityLabel","index":5,"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":"Round","index":6,"n_rows":2,"n_cols":2,"rows_kept":2,"cut":false,"hidden":true,"merged":[]}
[]
["10,000","Round Value"]

{"sheet":"Comp_Mult_Calc","index":7,"n_rows":19,"n_cols":6,"rows_kept":19,"cut":false,"hidden":true,"merged":[[5,0,5,1]]}
[{"$f":"Comp_Numb","v":0}]
[]
[{"$f":"IF(ISERROR(A1),0,VLOOKUP(A1,A8:C19,3,TRUE))","v":{"$error":"#N/A"}}]
[]
[]
["Component Range"]
["Min","Max","Multiple",0.5,0.25,0.1]
[1,null,1]
[2,null,1.86,1.5,1.8,1.9]
[3,null,2.76,2,2.5,2.9]
[4,null,3.66,3,3.5,3.75]
[5,null,4.5,3,4,4.75]
[6,10,4.66,3,4,5]
[11,20,5.66,4,5,6]
[21,50,6.66,5,6,7]
[51,75,7.66,6,7,8]
[76,100,8.66,7,8,9]
[101,125,9.66,8,9,10]
[126,null,10.66,9,10,11]