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{"sheet":"Materiality","index":0,"n_rows":116,"n_cols":14,"rows_kept":116,"cut":false,"hidden":false,"merged":[[54,8,54,9],[56,8,56,9],[52,12,56,16],[23,11,23,16],[32,11,32,16],[33,11,33,16],[42,2,42,17],[50,2,50,17],[44,8,44,10],[56,2,56,6],[54,2,54,6],[48,2,48,6],[46,2,46,6],[44,2,44,6],[46,8,46,9],[1,9,1,15],[52,8,52,9],[15,12,19,16],[26,2,26,6],[24,2,24,6],[48,8,48,16],[35,11,35,16],[8,2,8,17],[52,2,52,6],[3,2,5,7],[13,2,13,6],[0,13,0,17],[15,2,15,6],[22,2,22,17],[31,2,31,17],[39,2,39,6],[33,2,33,6],[28,2,28,6],[19,2,19,6],[5,10,5,11],[13,12,13,16],[28,12,29,16],[39,11,40,11],[39,12,40,16],[28,11,29,11],[3,10,3,16],[17,2,17,6]]}
[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,"Materiality - See OAG Audit 2100"]
[]
[null,null,"Materiality",null,null,null,null,null,null,"Name:"]
[]
[null,null,null,null,null,null,null,null,null,"Year End:"]
[]
[]
[null,null,"Overall Materiality (required)"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Other (if applicable):"]
[]
[null,null,"Enter rule of thumb %",null,null,null,null,null,null,null,null,"Rationale:"]
[]
[null,null,"Overall materiality calculated",null,null,null,null,null,null,{"$f":"ABS(J12*J16)","v":0}]
[]
[null,null,"Enter overall materiality"]
[]
[]
[null,null,"Performance Materiality (required)"]
[null,null,null,null,null,null,null,null,null,null,null,"Factors to determine performance materiality"]
[null,null,"Enter haircut %",null,null,null,null,null,null,null,null,"* * * Select frequency of prior audit adjustments * * * "]
[]
[null,null,"Performance materiality calculated",null,null,null,null,null,null,{"$f":"J20*(1-J25)","v":0},null,"* * * Select overall engagement risk * * * "]
[]
[null,null,"Enter performance materiality",null,null,null,null,null,null,null,null,"Other factors that affect haircut:"]
[]
[]
[null,null,"De Minimus SUM Posting Level (required)"]
[null,null,null,null,null,null,null,null,null,null,null,"Factors to determine the de minimis SUM posting level"]
[null,null,"Enter de minimis SUM posting level %",null,null,null,null,null,null,null,null,{"$f":"+IF(L25=C104,\"\",L25)","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"+IF(L27=C108,\"\",L27)","v":""}]
[]
[]
[]
[null,null,"De minimis SUM posting level",null,null,null,null,null,null,{"$f":"J34*J20","v":0},null,"Other factors that affect de minimis SUM posting level:"]
[]
[]
[null,null,"Materiality for particular classes of transactions, account balances or disclosures (required if applicable)"]
[]
[null,null,"Balance sheet and/or P&L account"]
[]
[null,null,"Materiality amount"]
[]
[null,null,"Explanation"]
[]
[null,null,"Updated materiality levels (required if applicable)"]
[]
[null,null,"Updated overall materiality",null,null,null,null,null,null,null,null,"Rationale:"]
[]
[null,null,"Updated performance materiality"]
[]
[null,null,"Updated de minimis SUM posting level"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"* * * Select appropriate benchmark * * *"]
[null,null,"Profit from continuing operations"]
[null,null,"Total revenues"]
[null,null,"Total expenses"]
[null,null,"Avg of net income of past 3-5 yrs"]
[null,null,"Total assets"]
[null,null,"Net assets"]
[null,null,"Other (enter name of benchmark below)"]
[null,null,"* * * Select appropriate benchmark before selecting rationale * * *"]
[null,null,"Profit oriented entity (profit from continuing operations)"]
[null,null,"Other (please explain in the Other area below)"]
[null,null,"* * * Select appropriate rationale * * *"]
[null,null,"Not-for-profit entity (total revenues, total expenses or total assets)"]
[null,null,"Profit/loss before tax is not considered the key indicator while total revenues are"]
[null,null,"Other (please explain in the Other area below)"]
[null,null,"* * * Select appropriate rationale * * *"]
[null,null,"Profit/loss fluctuates widely from year to year (average of profit/loss from 3-5 years)"]
[null,null,"Wholly-owned subsidiary (profit/loss before tax from continuing operations)"]
[null,null,"Other (please explain in the Other area below)"]
[null,null,"* * * Select appropriate rationale * * *"]
[null,null,"Not-for-profit entity (total revenues, total expenses or total assets)"]
[null,null,"Entity is dormant and users are focused on an asset-based benchmark (total assets)"]
[null,null,"Profit/loss before tax is not considered the key indicator while total assets are"]
[null,null,"Other (please explain in the Other area below)"]
[null,null,"Entity is, e.g., a mutual fund and users are focused on net assets as a key indicator"]
[null,null,"Other (please explain in the Other area below)"]
[null,null,"* * * Select your rationale * * *"]
[null,null,"Client is a profit oriented entity (profit/loss before tax from continuing operations)."]
[null,null,"Client is a not-for-profit organisation (total revenues, total expenses, or total assets)."]
[null,null,"Client is an asset-based entity (net assets)."]
[null,null,"Client's net income fluctuates widely from year-to-year (avg of profit before tax from continuing operations of past 3-5yrs)."]
[]
[null,null,"* * * Select frequency of prior audit adjustments * * * "]
[null,null,"Recurring audit with a history of frequent audit adjustments."]
[null,null,"Recurring audit with a history of limited or no booked or proposed audit adjustments."]
[]
[null,null,"* * * Select overall engagement risk * * * "]
[null,null,"Overall engagement risk is considered high (e.g. high risk industry, market pressure, 1st yr audit)."]
[null,null,"Overall engagement risk is considered moderate."]
[null,null,"Overall engagement risk is considered low (e.g. non higher network risk client)."]
[]
[null,null,"* * * Select clients expectations regarding communication of errors * * *"]
[null,null,"Client expects us to communicate only significant differences."]
[null,null,"Client expects us to communicate most differences, but not those differences that are small."]
[null,null,"Client expects us to communicate all differences, including those that are very small."]

{"sheet":"Sheet1","index":1,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"SecurityLabel","index":2,"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)"]