{"text_format":"1","workbook":"xlsx","n_sheets":17,"sheets":["Menu","SecurityLabel","Menu Master","Targeted Testing Master","Non-Statistical Sampling Master","Statistical Sampling Master","Accept Reject Master","Accept Reject-9","AR Confirmation Log Master","Fixed Asset Additions Master","Fixed Asset Disposals Master","Unrecord Liab - Pd Inv Master","Unrecord Liab - Unpd Inv Master","Testing Detail Master","First Sample Results Master","Global Data","Procedures"],"not_rendered":{"charts":0,"images":12,"macros":1,"external_links":1,"defined_names":283,"comments":0,"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":"Menu","index":0,"n_rows":28,"n_cols":6,"rows_kept":28,"cut":false,"hidden":false,"merged":[[2,2,2,8],[9,2,9,17],[10,2,10,17],[11,2,11,17],[3,2,3,12],[4,2,4,17],[5,2,5,17],[6,2,6,17],[7,2,7,17],[8,2,8,17]]}
["MenuMaster"]
[]
[null,null,"PROTECTED A (when completed)"]
[null,null,"Test of Details Template Menu"]
[]
[null,null,"Step 1.\nSelect the appropriate Test of Details template(s) to add to the workbook."]
[]
[]
[null,null,"Step 2. \nSelect the test of detail to be performed from the dropdown list and then click the Add Standard Documentation Sheet button to add a standard documentation sheet to the workbook.  Repeat this process to add additional standard documentation sheets.  Select \"Other\" if the specific test of detail being performed is not listed.  "]
[]
[]
[null,null,"Step 3.\nReturn to TeamMate and document your conclusion in the Results field."]
[]
[]
[]
[]
[null,null,"."]
[]
[]
[null,null,null,"blank option",null,"Standard list box options"]
[null,null,"Accounts Receivable Confirmation Log"]
[null,null,"Fixed Asset Additions Testing"]
[null,null,"Fixed Asset Disposals Testing"]
[null,null,"Unrecorded Liabilities Testing - Paid Invoices"]
[null,null,"Unrecorded Liabilities Testing - Unpaid Invoices and Open Purchase Orders"]
[null,null,"Other","last option"]
[]
[null,null,1]

{"sheet":"SecurityLabel","index":1,"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":"Menu Master","index":2,"n_rows":28,"n_cols":6,"rows_kept":28,"cut":false,"hidden":true,"merged":[[10,2,10,17],[4,2,4,17],[8,2,8,17],[11,2,11,17],[3,2,3,12],[5,2,5,17],[6,2,6,17],[7,2,7,17],[9,2,9,17]]}
["MenuMaster"]
[]
[]
[null,null,"Test of Details Template Menu"]
[]
[null,null,"Step 1.\nSelect the appropriate Test of Details template(s) to add to the workbook."]
[]
[]
[null,null,"Step 2. \nSelect the test of detail to be performed from the dropdown list and then click the Add Standard Documentation Sheet button to add a standard documentation sheet to the workbook.  Repeat this process to add additional standard documentation sheets.  Select \"Other\" if the specific test of detail being performed is not listed.  "]
[]
[]
[null,null,"Step 3.\nAdd (or return to) a sheet to document tailored procedures and audit response.  "]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"blank option",null,"Standard list box options"]
[null,null,"Accounts Receivable Confirmation Log"]
[null,null,"Fixed Asset Additions Testing"]
[null,null,"Fixed Asset Disposals Testing"]
[null,null,"Unrecorded Liabilities Testing - Paid Invoices"]
[null,null,"Unrecorded Liabilities Testing - Unpaid Invoices and Open Purchase Orders"]
[null,null,"Other","last option"]
[]
[null,null,1]

{"sheet":"Targeted Testing Master","index":3,"n_rows":27,"n_cols":28,"rows_kept":27,"cut":false,"hidden":true,"merged":[[22,21,23,29],[24,21,26,29],[26,18,26,19],[25,18,25,19],[24,13,24,15],[22,18,22,19],[25,13,25,15],[26,13,26,15],[16,21,16,23],[16,24,16,25],[16,27,16,29],[21,21,21,23],[21,24,21,25],[21,26,21,29],[18,21,19,26],[23,2,26,8],[12,9,12,11],[13,9,13,11],[23,18,23,19],[23,13,23,15],[17,9,19,11],[20,9,22,11],[23,9,26,11],[16,13,20,19],[21,13,21,15],[22,13,22,15],[21,18,21,19],[24,18,24,19],[11,9,11,11],[16,2,16,8],[16,9,16,11],[17,2,19,8],[20,2,22,8],[1,1,1,11],[15,2,15,8],[3,2,5,8],[6,6,6,15],[6,18,6,26],[4,18,4,26],[9,21,9,26],[10,21,14,29],[15,27,15,29],[15,24,15,25],[15,21,15,23],[9,2,9,7],[15,13,15,17],[10,13,13,19],[9,13,9,17],[10,9,10,11]]}
["TargetedTestingMaster"]
[null,"PROTECTED A (when completed)"]
[]
[null,null,"Targeted Testing"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Engagement"]
[]
[null,null,null,null,null,"Test Objective"]
[]
[]
[null,null,"Step 1.  Account Information",null,null,null,null,null,null,null,null,null,null,"Step 3.  Define Misstatement",null,null,null,null,null,null,null,"Step 5.  Perform Testing and \nEvaluate Results (Reference work \nperformed / summarize results)"]
[null,null,"Account Name (FSLI)"]
[null,null,"Coverage Date"]
[null,null,"Currency"]
[null,null,"Performance Materiality"]
[]
[null,null,"Step 2.  Define the Population",null,null,null,null,null,null,null,null,null,null,"Step 4.  Targeted Testing Plan",null,null,null,null,null,null,null,null,null,null,"No. of Items",null,"Amount","% of Tested"]
[null,null,"Total Population Amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Misstatements",null,null,null,null,null,{"$f":"IF(TTTotalTestedAmount = \"\", \"\", TTMisstatementsAmount / TTTotalTestedAmount)","v":""}]
[null,null,"Report Name"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Step 6.  Consider Remaining Balance After Targeted Testing"]
[]
[null,null,"Testing Unit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Selection",null,null,"No. of Items","Amount","% of Population",null,null,{"$f":"IF(TTUntestedAmount = \"\", \"\", TTUntestedAmount)","v":""},null,null,{"$f":"IF(OR(TTPerformanceMateriality = 0, TTUntestedAmount =\"\"), \"\", TTUntestedAmount / TTPerformanceMateriality)","v":""},null,{"$f":"IF(TTUntestedRatio=\"\",\"\",(\"x Performance Materiality\"))","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"High Value",null,null,null,null,{"$f":"IF(TTTotalPopulationAmount = 0, \"\", TTHighValueAmount / TTTotalPopulationAmount)","v":""},null,null,{"$f":" IF(TTUntestedRatio =\"\",\"\", IF(TTUntestedAmount > TTPerformanceMateriality,\"Remaining balance after targeted testing > performance materiality. Document add'l testing below or the rationale for no further testing (i.e, evidence from controls testing, substantive analytics, or other tests of details).\",\"Remaining balance after targeted testing < or = performance materiality. Further testing is typically not necessary. Document test conclusion below.\"))","v":""}]
[null,null,"How did we confirm population is appropriate and complete?",null,null,null,null,null,null,null,null,null,null,"Risk",null,null,null,null,{"$f":"IF(TTTotalPopulationAmount = 0, \"\", TTRiskAmount / TTTotalPopulationAmount)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Unpredictable Procedures",null,null,null,null,{"$f":"IF(TTTotalPopulationAmount = \"\", \"\", TTUnpredictableAmount / TTTotalPopulationAmount)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tested",null,null,{"$f":"IF(SUM(TTHighValueItems, TTRiskItems, TTUnpredictableItems) = 0, \"\", SUM(TTHighValueItems, TTRiskItems, TTUnpredictableItems))","v":""},{"$f":"IF(SUM(TTHighValueAmount, TTRiskAmount, TTUnpredictableAmount) = 0, \"\", SUM(TTHighValueAmount, TTRiskAmount, TTUnpredictableAmount))","v":""},{"$f":"IF(SUM(TTHighValuePercentage, TTRiskPercentage, TTUnpredictablePercentage) = 0, \"\", SUM(TTHighValuePercentage, TTRiskPercentage, TTUnpredictablePercentage))","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Untested",null,null,null,{"$f":"IF(TTTotalTestedAmount = \"\", \"\", (TTTotalPopulationAmount - TTTotalTestedAmount))","v":""},{"$f":"IF(TTTotalTestedPercentage = \"\", \"\", (1 - TTTotalTestedPercentage))","v":""}]

{"sheet":"Non-Statistical Sampling Master","index":4,"n_rows":78,"n_cols":46,"rows_kept":78,"cut":false,"hidden":true,"merged":[[30,14,30,17],[30,19,30,20],[32,14,32,17],[32,19,32,20],[38,14,39,26],[37,14,37,19],[37,22,37,25],[31,14,31,26],[36,14,36,19],[17,14,17,26],[23,14,25,20],[17,28,17,33],[25,28,27,37],[18,28,20,37],[21,28,21,33],[26,22,26,25],[20,21,20,25],[21,34,21,37],[21,21,21,25],[27,19,28,20],[27,21,28,21],[27,22,28,25],[28,28,29,33],[18,22,18,25],[19,22,19,25],[29,34,29,37],[29,14,29,26],[22,14,22,26],[17,2,17,8],[29,2,31,3],[29,4,31,12],[32,2,32,12],[33,8,33,10],[33,4,33,6],[18,2,24,3],[25,2,28,3],[18,4,24,12],[25,4,28,12],[4,23,4,35],[10,28,10,31],[9,14,9,20],[9,28,9,33],[10,32,10,36],[10,14,15,26],[12,28,12,31],[13,28,15,37],[11,28,11,31],[11,32,11,36],[6,23,6,35],[3,2,5,11],[13,5,13,12],[15,5,15,12],[14,5,14,12],[14,2,14,4],[6,4,6,19],[9,2,9,12],[10,5,10,12],[10,2,10,4],[11,5,11,12],[12,5,12,12],[11,2,11,4],[12,2,12,4],[13,2,13,4],[15,2,15,4],[6,2,6,3],[41,14,42,26],[39,2,41,3],[42,2,44,3],[39,4,41,12],[42,4,44,12],[38,2,38,12],[34,2,34,3],[35,4,35,6],[34,4,34,6],[36,8,36,10],[35,8,35,10],[35,2,35,3],[36,2,36,3],[36,4,36,6],[34,8,34,10],[1,1,1,11],[30,28,31,37],[32,22,32,25],[27,14,28,17],[36,28,36,37],[42,28,44,37],[32,28,32,33],[32,35,32,36],[33,28,34,37],[35,28,35,37],[39,35,39,37],[40,28,41,33],[40,35,41,37],[39,28,39,33],[37,28,37,33],[37,35,37,37],[38,28,38,33],[38,35,38,37],[43,21,44,24],[43,14,44,20],[36,22,36,25],[30,22,30,25],[34,22,34,25],[34,14,34,19]]}
["Non-StatisticalSamplingMaster","Non-StatisticalSamplingMaster-1"]
[null,"PROTECTED A (when completed)"]
[]
[null,null,"Non-Statistical Sampling"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Engagement",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,true]
[]
[null,null,"Step 1: Determine the Test Objective"]
[]
[]
[null,null,"Step 2a)  Account Information",null,null,null,null,null,null,null,null,null,null,null,"Step 3.  Define Misstatement",null,null,null,null,null,null,null,null,null,null,null,null,null,"Step 6.  Testing  (Reference work \nperformed / summarize results)"]
[null,null,"Account Name (FSLI)",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,"Sampled Total"]
[null,null,"Coverage Date",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,"Net Differences"]
[null,null,"Currency",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,"Notes (Optional)"]
[null,null,"Total Population Amount"]
[null,null,"Number of Items"]
[null,null,"Performance Materiality"]
[]
[null,null,"Step 2b) Define the Population and \nSampling Unit",null,null,null,null,null,null,null,null,null,null,null,"Step 4.  Determine Sample Size",null,null,null,null,null,null,null,null,null,null,null,null,null,"Step 7.  Projected Misstatement"]
[null,null,"Define the Population to be Sample Tested",null,null,null,null,null,null,null,null,null,null,null,"Overall Materiality"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Haircut",null,null,null,null,null,null,null,{"$f":"IF(AND(NSOverallMateriality>0,NSPerformanceMateriality>0),NSOverallMateriality-NSPerformanceMateriality,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sample Population",null,null,null,null,null,null,{"$f":"IF(NSTotalPopulationAmount>NSSampleTestedTotalAmount,NSSampleTestedTotalAmount,NSTotalPopulationAmount)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Performance Materiality",null,null,null,null,null,null,{"$f":"NSPerformanceMateriality","v":0},null,null,null,null,null,null,"Gross Most Likely Error"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tolerable Misstatement equal \nto Performance Materiality?"]
[]
[null,null,"Appropriateness and Completeness",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Step 8.  Evaluation of Results"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"%",null,"Amount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max. Tolerable Misstmt ",null,null,null,null,null,null,"or"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Sample Misstatement*"]
[null,null,"Sampling Unit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(NSProjectedMisstatementAmount),\"\",NSProjectedMisstatementAmount)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Estimated Misstmt",null,null,null,null,null,null,"or",null,null,null,null,null,null,"* Total Sample Misstmt Includes both known & projected errors and is calculated using IDEA as the Gross Most Likely Error"]
[]
[null,null,"Targeted or Immaterial Items? ",null,null,null,null,null,null,null,null,null,null,null,"Tolerable - Est. Misstmt ",null,null,null,null,{"$f":"NSMaxTolerablePercentage - NSEstimatedMisstatementPercentage","v":0},null,"or",{"$f":"NSMaxTolerableAmount - NSEstimatedMisstatementAmount","v":0},null,null,null,null,null,"Sample Misstatement Rate",null,null,null,null,null,null,{"$f":"IF(NSTotalSampleMisstatement=\"\", \"\", NSTotalSampleMisstatement / NSSamplePopulation)","v":""}]
[null,null,null,null,"No. Items",null,null,null,"Amount",null,null,{"$f":"IF(AND(NSSampleTestedTotalItems = \"\", NSSampleTestedTotalAmount=\"\"), \"\", \"% Pop\")","v":""}]
[null,null,"Targeted Testing",null,null,null,null,null,null,null,null,{"$f":"IF(OR(NSTotalPopulationAmount = 0, NSTargetedTestingAmount=0), \"\", NSTargetedTestingAmount / NSTotalPopulationAmount)","v":""},null,null,"Desired Level of Evidence"]
[null,null,"Immaterial Items",null,null,null,null,null,null,null,null,{"$f":"IF(OR(NSTotalPopulationAmount = 0, NSImmaterialAmount=0), \"\", NSImmaterialAmount / NSTotalPopulationAmount)","v":""}]
[null,null,{"$f":"IF(AND(NSSampleTestedTotalItems = \"\", NSSampleTestedTotalAmount=\"\"), \"\", \"Sample Population\")","v":""},null,{"$f":"IF((NSTargetedTestingItems + NSImmaterialItems) = 0, \"\", NSNumberOfItems - (NSTargetedTestingItems + NSImmaterialItems))","v":""},null,null,null,{"$f":"IF((NSTargetedTestingAmount + NSImmaterialAmount) = 0, \"\", NSTotalPopulationAmount - (NSTargetedTestingAmount + NSImmaterialAmount))","v":""},null,null,null,null,null,"Calculated Sample Size",null,null,null,null,null,null,null,null,null,null,null,null,null,"Consider Targeted Testing Results"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Determined Sample Size",null,null,null,null,null,null,null,null,null,null,null,null,null,"Targeted Testing Total",null,null,null,null,null,null,{"$f":"IF(NSTargetedTestingAmount=\"\",\"\",NSTargetedTestingAmount)","v":""}]
[null,null,"Define Targeted and Immaterial Items",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,"Targeted Testing Differences (Amount)"]
[null,null,"Targeted Testing",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,"Targeted Testing Misstmt Rate",null,null,null,null,null,null,{"$f":"IF(NSTargetedTestingAmount=0,\"\",NSTargetedTestingDifferences / NSTargetedTestingAmount)","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Step 5.  Sample Selection"]
[null,null,"Immaterial Items"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sample Selection Method"]
[]
[]
[]
[]
[]
[null,null,0]
[null,null,"   ?"]
[null,null,"Low"]
[null,null,"Moderate"]
[null,null,"High"]
[null,null,1]
[null," ","   ?"]
[null,null,"Haphazard"]
[null,null,"Random"]
[null,null,"Systematic"]
[null,null,1]
[]
[null,null,"Ratio Estimation"]
[null,null,"Difference Estimation"]
[null,null,1]
[]
[null,null,1]
[null,null,0]
[null,null,false]
[]
[null,null,false]
[]
[null,null,false]
[]
[null,null,25]
[]
[]
[null,null,{"$f":"NSOverallMateriality*0.5","v":0},"Half of Overall Materiality"]
[null,null,{"$f":"(IF(AND(W19>0,NSPerformanceMateriality>0),W19-NSPerformanceMateriality,0)) + NSEstimatedMisstatementAmount","v":0},"Sum of Haircut and Expected error"]

{"sheet":"Statistical Sampling Master","index":5,"n_rows":78,"n_cols":46,"rows_kept":78,"cut":false,"hidden":true,"merged":[[11,28,11,31],[11,32,11,36],[12,2,12,4],[12,5,12,12],[12,28,12,31],[18,22,18,25],[19,22,19,25],[3,2,5,11],[4,23,4,35],[6,4,6,19],[6,23,6,35],[9,2,9,12],[9,14,9,20],[9,28,9,33],[10,2,10,4],[10,5,10,12],[10,14,15,26],[10,28,10,31],[10,32,10,36],[11,2,11,4],[11,5,11,12],[6,2,6,3],[13,2,13,4],[13,5,13,12],[29,2,31,3],[29,4,31,12],[13,28,15,37],[14,2,14,4],[14,5,14,12],[15,2,15,4],[15,5,15,12],[26,22,26,25],[27,14,28,17],[27,19,28,20],[27,21,28,21],[27,22,28,25],[17,2,17,8],[17,14,17,26],[17,28,17,33],[18,2,24,3],[18,4,24,12],[18,28,20,37],[20,21,20,25],[21,21,21,25],[21,28,21,33],[21,34,21,37],[23,14,25,20],[25,2,28,3],[35,2,35,3],[35,4,35,6],[32,2,32,12],[32,14,32,17],[32,19,32,20],[33,4,33,6],[33,8,33,10],[33,28,34,37],[34,2,34,3],[34,4,34,6],[34,8,34,10],[34,14,34,19],[35,8,35,10],[35,28,35,37],[32,22,32,25],[32,28,32,33],[32,35,32,36],[37,22,37,25],[37,28,37,33],[37,35,37,37],[39,4,41,12],[39,28,39,33],[39,35,39,37],[41,14,42,26],[25,4,28,12],[25,28,27,37],[29,14,29,26],[29,34,29,37],[30,14,30,17],[30,19,30,20],[30,22,30,25],[1,1,1,11],[42,2,44,3],[42,4,44,12],[43,14,44,20],[43,21,44,24],[40,28,41,37],[22,14,22,26],[30,28,31,37],[31,14,31,26],[28,28,29,33],[44,28,44,37],[42,28,43,36],[36,2,36,3],[36,4,36,6],[36,8,36,10],[36,14,36,19],[36,22,36,25],[38,2,38,12],[38,14,39,26],[38,28,38,33],[38,35,38,37],[39,2,41,3],[36,28,36,37],[37,14,37,19]]}
["Non-StatisticalSamplingMaster","Non-StatisticalSamplingMaster-1"]
[null,"PROTECTED A (when completed)"]
[]
[null,null,"Statistical Sampling"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Engagement",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,true]
[]
[null,null,"Step 1: Determine the Test Objective"]
[]
[]
[null,null,"Step 2a)  Account Information",null,null,null,null,null,null,null,null,null,null,null,"Step 3.  Define Misstatement",null,null,null,null,null,null,null,null,null,null,null,null,null,"Step 6.  Testing  (Reference work \nperformed / summarize results)"]
[null,null,"Account Name (FSLI)",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,"Sampled Total"]
[null,null,"Coverage Date",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,"Net Differences"]
[null,null,"Currency",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,"Notes (Optional)"]
[null,null,"Total Population Amount"]
[null,null,"Number of Items"]
[null,null,"Performance Materiality"]
[]
[null,null,"Step 2b) Define the Population and \nSampling Unit",null,null,null,null,null,null,null,null,null,null,null,"Step 4.  Determine Sample Size",null,null,null,null,null,null,null,null,null,null,null,null,null,"Step 7.  Projected Misstatement"]
[null,null,"Define the Population to be Sample Tested",null,null,null,null,null,null,null,null,null,null,null,"Overall materiality"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Haircut",null,null,null,null,null,null,null,{"$f":"IF(AND(NSOverallMateriality>0,NSPerformanceMateriality>0),NSOverallMateriality-NSPerformanceMateriality,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sample Population",null,null,null,null,null,null,{"$f":"IF(NSTotalPopulationAmount>NSSampleTestedTotalAmount,NSSampleTestedTotalAmount,NSTotalPopulationAmount)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Performance Materiality",null,null,null,null,null,null,{"$f":"NSPerformanceMateriality","v":0},null,null,null,null,null,null,"Gross Most Likely Error"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tolerable Misstatement equal \nto Performance Materiality?"]
[]
[null,null,"Appropriateness and Completeness",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Step 8.  Evaluation of Results"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"%",null,"Amount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max. Tolerable Misstmt ",null,null,null,null,null,null,"or"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Sample Misstatement*"]
[null,null,"Sampling Unit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(NSProjectedMisstatementAmount),\"\",NSProjectedMisstatementAmount)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Estimated Misstmt",null,null,null,null,null,null,"or",null,null,null,null,null,null,"* Total Sample Misstmt Includes both known & projected errors and is calculated using IDEA as the Gross Most Likely Error"]
[]
[null,null,"Targeted or Immaterial Items? ",null,null,null,null,null,null,null,null,null,null,null,"Tolerable - Est. Misstmt ",null,null,null,null,{"$f":"NSMaxTolerablePercentage - NSEstimatedMisstatementPercentage","v":0},null,"or",{"$f":"NSMaxTolerableAmount - NSEstimatedMisstatementAmount","v":0},null,null,null,null,null,"Sample Misstatement Rate",null,null,null,null,null,null,{"$f":"IF(NSTotalSampleMisstatement=\"\", \"\", NSTotalSampleMisstatement / NSSamplePopulation)","v":""}]
[null,null,null,null,"No. Items",null,null,null,"Amount",null,null,{"$f":"IF(AND(NSSampleTestedTotalItems = \"\", NSSampleTestedTotalAmount=\"\"), \"\", \"% Pop\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AJ33=\"\",\"\",IF(AJ33>0.05,\"Sample failed! Additional sampling is not applicable because total sample misstatement rate is greater than 5%.\",IF(NSTotalSampleMisstatement>NSMaxTolerableAmount,\"Sample failed! Total misstatement from the sample is higher than tolerable misstatement.\",IF(NSTotalSampleMisstatement<=NSEstimatedMisstatementAmount,\"Total misstatement from the sample is less than or equal to the estimated misstatement.\",\"Total misstatement from the sample is higher than estimated misstatement.Choose the applicable option below.\"))))","v":""}]
[null,null,"Targeted Testing",null,null,null,null,null,null,null,null,{"$f":"IF(OR(NSTotalPopulationAmount = 0, NSTargetedTestingAmount=0), \"\", NSTargetedTestingAmount / NSTotalPopulationAmount)","v":""},null,null,"Desired Level of Evidence          (confidence level %)"]
[null,null,"Immaterial Items",null,null,null,null,null,null,null,null,{"$f":"IF(OR(NSTotalPopulationAmount = 0, NSImmaterialAmount=0), \"\", NSImmaterialAmount / NSTotalPopulationAmount)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If Total Sample Misstatement exceeds Estimated Misstatement, choose the applicable option:"]
[null,null,{"$f":"IF(AND(NSSampleTestedTotalItems = \"\", NSSampleTestedTotalAmount=\"\"), \"\", \"Sample Population\")","v":""},null,{"$f":"IF((NSTargetedTestingItems + NSImmaterialItems) = 0, \"\", NSNumberOfItems - (NSTargetedTestingItems + NSImmaterialItems))","v":""},null,null,null,{"$f":"IF((NSTargetedTestingAmount + NSImmaterialAmount) = 0, \"\", NSTotalPopulationAmount - (NSTargetedTestingAmount + NSImmaterialAmount))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Consider Targeted Testing Results"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Determined Sample Size from IDEA",null,null,null,null,null,null,null,null,null,null,null,null,null,"Targeted Testing Total",null,null,null,null,null,null,{"$f":"IF(NSTargetedTestingAmount=\"\",\"\",NSTargetedTestingAmount)","v":""}]
[null,null,"Define Targeted and Immaterial Items",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Targeted Testing Differences (Amount)"]
[null,null,"Targeted Testing",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Targeted Testing Misstmt Rate",null,null,null,null,null,null,{"$f":"IF(NSTargetedTestingAmount=0,\"\",NSTargetedTestingDifferences / NSTargetedTestingAmount)","v":""}]
[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,"Sample and Targeted Misstatement Rates are: Substantially Different"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Step 5.  Sample Selection"]
[null,null,"Immaterial Items",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,"Conclusion:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sample Selection Method"]
[]
[]
[]
[]
[]
[null,null,0,null,null,null,"If Total Sample Misstatement exceeds Estimated Misstatement, choose the applicable option:"]
[null,null,"   ?",null,null,null,"Total Sample Misstatement exceeds Estimated Misstatement - N/A"]
[null,null,"Low",null,null,null,"Total Sample Misstatement exceeds Estimated Misstatement - Reject Population"]
[null,null,"Moderate",null,null,null,"Total Sample Misstatement exceeds Estimated Misstatement - Additional Sampling"]
[null,null,"High"]
[null,null,1,null,null,null,"Sample and Targeted Misstatement Rates are (select the appropriate statement):"]
[null," ","   ?",null,null,null,"Sample and Targeted Misstatement Rates are: Not Substantially Different"]
[null,null,"Random",null,null,null,"Sample and Targeted Misstatement Rates are: Substantially Different"]
[null,null,"Systematic"]
[]
[null,null,1]
[]
[null,null,"Ratio Estimation"]
[null,null,"Difference Estimation"]
[null,null,1]
[]
[null,null,1]
[null,null,0]
[null,null,false]
[]
[null,null,false]
[]
[null,null,false]
[]
[null,null,151000]
[]
[]
[null,null,{"$f":"NSOverallMateriality*0.5","v":0},"Half of Overall Materiality"]
[null,null,{"$f":"(IF(AND(W19>0,NSPerformanceMateriality>0),W19-NSPerformanceMateriality,0)) + NSEstimatedMisstatementAmount","v":0},"Sum of Haircut and Expected error"]

{"sheet":"Accept Reject Master","index":6,"n_rows":85,"n_cols":27,"rows_kept":85,"cut":false,"hidden":true,"merged":[[4,19,4,32],[7,19,7,32],[18,2,18,7],[18,13,18,24],[11,26,14,35],[15,26,16,30],[6,5,6,15],[6,22,6,34],[10,2,10,11],[10,13,10,18],[10,26,10,31],[22,2,23,5],[22,6,23,11],[24,2,25,5],[24,6,25,11],[3,2,5,6],[7,5,7,15],[21,13,22,16],[14,2,16,5],[14,6,16,11],[11,6,13,11],[19,2,21,5],[19,6,21,11],[21,17,22,24],[11,13,16,24],[25,13,26,16],[25,17,26,24],[23,13,24,16],[19,13,20,16],[19,17,20,24],[1,1,1,11],[23,17,24,24],[27,26,29,35],[15,31,16,35],[17,26,18,30],[17,31,18,35],[19,26,21,35],[22,26,23,30],[22,31,23,35],[24,26,26,31],[24,32,26,35],[26,2,29,5],[26,6,29,11],[27,13,29,16],[27,17,29,24],[11,2,13,5]]}
["AcceptRejectMaster"]
[null,"PROTECTED A (when completed)"]
[]
[null,null,"Accept-Reject"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Engagement"]
[]
[]
[null,null,null,null,"Test Objective"]
[]
[]
[null,null,"Step 1. Account Information ",null,null,null,null,null,null,null,null,null,null,"Step 3. Define Exceptions",null,null,null,null,null,null,null,null,null,null,null,null,"Step 5. Perform Testing and \nEvaluate Results  (Reference work \nperformed / summarize results)\nperformed / summarize results)"]
[null,null,"Account Name (FSLI)"]
[]
[]
[null,null,"Coverage Date"]
[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,"Number of Exceptions Identified"]
[]
[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,"More Than Tolerable Exceptions?"]
[null,null,"Step 2. Define the Population",null,null,null,null,null,null,null,null,null,null,"Step 4. Determine Number of Items to \nTest and Select Items"]
[null,null,"Report Name",null,null,null,null,null,null,null,null,null,null,"Desired Level of Evidence"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tolerable Exceptions "]
[null,null,"Number of Items in Population",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If population >= 200, can and will testing be expanded?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculated Number of Items to Test"]
[null,null,"Testing Unit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Enter Number of Items Actually Tested"]
[null,null,"How did we confirm population is appropriate and complete?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Selection Method"]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Low"]
[null,null,"Moderate"]
[null,null,"High"]
[null,null,1]
[]
[]
[null,null,">=200"]
[null,null,"100-199"]
[null,null,"50-99"]
[null,null,"20-49"]
[null,null,"<20"]
[null,null,1]
[]
[]
[null,null,0]
[null,null,1]
[null,null,2]
[null,null,1]
[]
[]
[null,null,"Haphazard"]
[null,null,"Random"]
[null,null,1]
[]
[]
[null,null,0]
[null,null,1]
[null,null,2]
[null,null,3]
[null,null,4]
[null,null,5]
[null,null,6]
[null,null,7]
[null,null,8]
[null,null,9]
[null,null,10]
[null,null,11]
[null,null,12]
[null,null,13]
[null,null,14]
[null,null,15]
[null,null,16]
[null,null,17]
[null,null,18]
[null,null,19]
[null,null,20]
[null,null,">20"]
[null,null,1]
[]
[null,null,0]

{"sheet":"Accept Reject-9","index":7,"n_rows":85,"n_cols":32,"rows_kept":85,"cut":false,"hidden":true,"merged":[[3,2,5,6],[4,19,4,32],[6,5,6,15],[6,22,6,34],[7,5,7,15],[7,19,7,32],[10,2,10,11],[10,13,10,18],[10,26,10,31],[11,2,13,5],[11,6,13,11],[11,13,16,24],[11,26,14,35],[14,2,16,5],[14,6,16,11],[15,26,16,30],[15,31,16,35],[17,26,18,30],[17,31,18,35],[18,2,18,7],[18,13,18,24],[22,31,23,35],[23,13,24,16],[23,17,24,24],[24,2,25,5],[24,6,25,11],[21,13,22,16],[21,17,22,24],[22,2,23,5],[22,6,23,11],[22,26,23,30],[19,2,21,5],[19,6,21,11],[19,13,20,16],[19,17,20,24],[19,26,21,35],[24,26,26,31],[24,32,26,35],[25,13,26,16],[25,17,26,24],[26,2,29,5],[26,6,29,11],[27,13,29,16],[27,17,29,24],[27,26,29,35]]}
["AcceptRejectMaster"]
[]
[]
[null,null,"Accept-Reject"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Engagement"]
[]
[]
[null,null,null,null,"Test Objective"]
[]
[]
[null,null,"Step 1. Account Information ",null,null,null,null,null,null,null,null,null,null,"Step 3. Define Exceptions",null,null,null,null,null,null,null,null,null,null,null,null,"Step 5. Perform Testing and \nEvaluate Results  (Reference work \nperformed / summarize results)\nperformed / summarize results)"]
[null,null,"Account Name (FSLI)"]
[]
[]
[null,null,"Coverage Date"]
[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,"Number of Exceptions Identified"]
[]
[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,"More Than Tolerable Exceptions?",null,null,null,null,"No"]
[null,null,"Step 2. Define the Population",null,null,null,null,null,null,null,null,null,null,"Step 4. Determine Number of Items to \nTest and Select Items"]
[null,null,"Report Name",null,null,null,null,null,null,null,null,null,null,"Desired Level of Evidence",null,null,null,null,null,null,null,null,null,null,null,null," The results of the test can be accepted."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tolerable Exceptions "]
[null,null,"Number of Items in Population",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If population >= 200, can and will testing be expanded?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculated Number of Items to Test",null,null,null,52]
[null,null,"Testing Unit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Enter Number of Items Actually Tested"]
[null,null,"How did we confirm population is appropriate and complete?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Selection Method"]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Low"]
[null,null,"Moderate"]
[null,null,"High"]
[null,null,2]
[]
[]
[null,null,">=200"]
[null,null,"100-199"]
[null,null,"50-99"]
[null,null,"20-49"]
[null,null,"<20"]
[null,null,2]
[]
[]
[null,null,0]
[null,null,1]
[null,null,2]
[null,null,4]
[]
[]
[null,null,"Haphazard"]
[null,null,"Random"]
[null,null,2]
[]
[]
[null,null,0]
[null,null,1]
[null,null,2]
[null,null,3]
[null,null,4]
[null,null,5]
[null,null,6]
[null,null,7]
[null,null,8]
[null,null,9]
[null,null,10]
[null,null,11]
[null,null,12]
[null,null,13]
[null,null,14]
[null,null,15]
[null,null,16]
[null,null,17]
[null,null,18]
[null,null,19]
[null,null,20]
[null,null,">20"]
[null,null,2]
[]
[null,null,4]

{"sheet":"AR Confirmation Log Master","index":8,"n_rows":27,"n_cols":18,"rows_kept":27,"cut":false,"hidden":true,"merged":[[3,1,3,2],[5,1,5,2],[8,8,8,10],[24,0,24,8],[0,0,0,2]]}
["PROTECTED A (when completed)"]
["Accounts Receivable Confirmation Log"]
[]
["Engagement ",null,null,null,"Coverage Date"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Alternative Procedures"]
["Sample Number","G/L Account Number","Customer Name","Customer Account Number/ Invoice Number","Customer Balance/Invoice Amount per A/R Detail ","Amount Confirmed by Customer","Discrepancy Amount","No Reply \n","Amount Vouched to Subsequent Cash Receipt ","Amount Agreed to Other Supporting Documentation","Documentation Examined (Cheque, Invoice, Bill of Lading)","Net Difference/\n Error",null,"Date First Request Sent","Date Second Request Sent","Date Confirmation Received","Electronic Confirmation Received (Y/N)","Tick Mark Reference - Electronic Confirmation Follow-up*"]
[1,null,null,null,null,null,{"$f":"IF((COUNTA(E11:F11)=2),E11-F11,0)","v":0},{"$f":"IF((COUNTA(F11:F11)<>1),E11,0)","v":0},null,null,null,{"$f":"IF(H11<>0,H11-I11-J11,IF(G11<>0,G11-I11-J11,0))","v":0}]
[{"$f":"A11+1","v":2},null,null,null,null,null,0,0,null,null,null,0]
[3,null,null,null,null,null,0,0,null,null,null,0]
[4,null,null,null,null,null,0,0,null,null,null,0]
[5,null,null,null,null,null,0,0,null,null,null,0]
[6,null,null,null,null,null,0,0,null,null,null,0]
[7,null,null,null,null,null,0,0,null,null,null,0]
[8,null,null,null,null,null,0,0,null,null,null,0]
[9,null,null,null,null,null,0,0,null,null,null,0]
[10,null,null,null,null,null,0,0,null,null,null,0]
[11,null,null,null,null,null,0,0,null,null,null,0]
[12,null,null,null,null,null,0,0,null,null,null,0]
[null,null,null,"TOTALS ",{"$f":"SUM(E11:E22)","v":0},0,0,0,0,0,null,{"$f":"SUM(L11:L22)","v":0}]
[]
["* Refer to OAG Audit 7053 for guidance on procedures related to the follow-up of electronic (e.g., fax and e-mail) confirmation responses. "]
[]
["Tickmark Legend"]

{"sheet":"Fixed Asset Additions Master","index":9,"n_rows":23,"n_cols":14,"rows_kept":23,"cut":false,"hidden":true,"merged":[[3,1,3,3],[5,1,5,3],[0,0,0,2]]}
["PROTECTED A (when completed)"]
["Fixed Asset Additions Testing"]
[]
["Engagement ",null,null,null,null,"Coverage Date"]
[]
[]
[]
[]
["Sample Number","G/L Account Number","Fixed Asset Number","Description","G/L Fixed Asset Cost ","Vendor Invoice Amount","Difference",null,"Vendor","Invoice Number","Invoice Date","Date Placed in Service","Properly Authorized/ Approved (Y/N)","Properly Capitalized? (Y/N)"]
[1,null,null,null,null,null,{"$f":"E10-F10","v":0}]
[{"$f":"A10+1","v":2},null,null,null,null,null,0]
[3,null,null,null,null,null,0]
[4,null,null,null,null,null,0]
[5,null,null,null,null,null,0]
[6,null,null,null,null,null,0]
[7,null,null,null,null,null,0]
[8,null,null,null,null,null,0]
[9,null,null,null,null,null,0]
[10,null,null,null,null,null,0]
[null,null,null,"TOTALS ",{"$f":"SUM(E10:E19)","v":0},{"$f":"SUM(F10:F19)","v":0},{"$f":"SUM(G10:G19)","v":0}]
[]
[]
["Tickmark Legend"]

{"sheet":"Fixed Asset Disposals Master","index":10,"n_rows":28,"n_cols":18,"rows_kept":28,"cut":false,"hidden":true,"merged":[[3,1,3,3],[5,1,5,3],[0,0,0,2]]}
["PROTECTED A (when completed)"]
["Fixed Asset Disposals Testing "]
[]
["Engagement ",null,null,null,null,"Coverage Date"]
[]
[]
[]
[]
["Sample Number","G/L Account Number","Fixed Asset Number ","Description","Asset Acquisition Date","Sale/ Disposal Date (per final sales document)","Sale/Disposal Date in the fiscal year under audit? (Y/N)","Sale Amount (per final sales document)","Original Fixed Asset Cost","Accumulated Depreciation","Net Carrying Value","Disposal Costs","Gain/ Loss as\nCalculated","Gain/ Loss per G/L","Difference","Cash Receipt (Cheque/Wire) Number","Cash Receipt agreed to sales amount (Y/N)","Authorized/ Approved (Y/N)"]
[1,null,null,null,null,null,null,null,null,null,{"$f":"I10-J10","v":0},null,{"$f":"H10-K10-L10","v":0},null,{"$f":"M10-N10","v":0}]
[{"$f":"A10+1","v":2},null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[3,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[4,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[5,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[6,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[7,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[8,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[9,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[10,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[11,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[12,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[13,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[14,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[15,null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[null,null,null,null,null,null,"TOTALS ",{"$f":"SUM(H10:H24)","v":0},0,0,0,0,0,0,0]
[]
[]
["Tickmark Legend"]

{"sheet":"Unrecord Liab - Pd Inv Master","index":11,"n_rows":28,"n_cols":17,"rows_kept":28,"cut":false,"hidden":true,"merged":[[8,15,8,16],[0,0,0,2],[3,1,3,2],[3,5,3,6],[5,1,5,2],[8,13,8,14]]}
["PROTECTED A (when completed)"]
["Unrecorded Liabilities Testing - Paid Invoices"]
[]
["Engagement",null,null,null,"Coverage Date"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Properly",null,"Improperly"]
["Sample Number","Vendor/ Service Provider Name","Payment\nDate","Payment \n(e.g., Cheque, Wire) Number","Payment\nAmount","Invoice \nDate","Invoice Number","Invoice Amount","Shipping  \nDate (if FOB shipping)","Date Goods Received/ Service Period","Date Payable Recorded","G/L Account where liability is recorded","Expense (E)/ Balance sheet (BS)","Included @ XX/XX/200X","Excluded @ XX/XX/200X","Included @ XX/XX/200X","Excluded @ XX/XX/200X"]
[1]
[{"$f":"A11+1","v":2}]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
[13]
[14]
[15]
[null,null,null,"TOTALS ",{"$f":"SUM(E11:E25)","v":0},null,null,{"$f":"SUM(H11:H25)","v":0},null,null,null,null,null,{"$f":"SUM(N11:N25)","v":0},{"$f":"SUM(O11:O25)","v":0},{"$f":"SUM(P11:P25)","v":0},{"$f":"SUM(Q11:Q25)","v":0}]
[]
["Tickmark Legend"]

{"sheet":"Unrecord Liab - Unpd Inv Master","index":12,"n_rows":28,"n_cols":14,"rows_kept":28,"cut":false,"hidden":true,"merged":[[8,12,8,13],[0,0,0,2],[3,1,3,2],[3,5,3,6],[5,1,5,2],[8,10,8,11]]}
["PROTECTED A (when completed)"]
["Unrecorded Liabilities Testing - Unpaid Invoices and Open Purchase Orders"]
[]
["Engagement",null,null,null,"Coverage Date"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Properly",null,"Improperly"]
["Sample Number","Vendor/Service Provider Name","Unpaid Invoice/ Purchase Order Date","Unpaid Invoice/ Purchase Order Number","Unpaid Invoice/ Purchase Order Amount","Shipping  \nDate (if FOB shipping)","Date Goods Received/ Service Period","Date Payable Recorded","G/L Account where liability is recorded","Expense (E)/ Balance sheet (BS)","Included @ XX/XX/200X","Excluded @ XX/XX/200X","Included @ XX/XX/200X","Excluded @ XX/XX/200X"]
[1]
[{"$f":"A11+1","v":2}]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
[13]
[14]
[15]
[null,null,null,"TOTALS ",{"$f":"SUM(E11:E25)","v":0},null,null,null,null,null,{"$f":"SUM(K11:K25)","v":0},{"$f":"SUM(L11:L25)","v":0},{"$f":"SUM(M11:M25)","v":0},{"$f":"SUM(N11:N25)","v":0}]
[]
["Tickmark Legend"]

{"sheet":"Testing Detail Master","index":13,"n_rows":27,"n_cols":5,"rows_kept":27,"cut":false,"hidden":true,"merged":[[3,1,3,2],[5,1,5,2],[0,0,0,2]]}
["PROTECTED A (when completed)"]
["Testing Detail"]
[]
["Engagement",null,null,null,"Coverage Date"]
[]
[]
[]
[]
["Sample Number","Reference per listing (invoice number, customer number, etc.)","Add column descriptions as appropriate for the type of test"]
[1]
[{"$f":"A10+1","v":2}]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
[13]
[14]
[15]
[]
[]
["Tick Mark Legend"]

{"sheet":"First Sample Results Master","index":14,"n_rows":22,"n_cols":43,"rows_kept":22,"cut":false,"hidden":true,"merged":[[16,9,17,9],[16,6,17,7],[18,1,19,5],[18,6,19,7],[10,6,10,7],[15,10,15,13],[4,1,4,4],[4,5,4,7],[5,13,5,14],[5,16,5,17],[7,10,7,12],[10,1,10,3],[6,2,8,4],[8,8,9,8],[9,3,9,7],[15,14,15,17],[12,10,12,13],[12,14,12,17],[11,10,11,18],[10,10,10,18],[8,10,8,11],[20,1,20,5],[20,6,20,7],[16,1,17,5],[11,2,11,7],[12,1,12,3],[12,6,12,7],[14,6,14,7],[15,1,15,7],[13,11,14,18],[2,1,2,8],[7,13,7,14],[8,16,8,17],[5,1,5,5],[5,6,5,7],[4,10,4,12],[4,13,4,14],[2,10,2,18],[4,16,4,17],[5,10,5,12]]}
["FirstSampleResultMaster","FirstSampleResultMaster-1",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,"Type","FSR","Number",null,"NSS"]
[]
[null,"Step 4: Determine Sample Size",null,null,null,null,null,null,null,null,"Step 6 & 7: Testing and Project Misstmt",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Stop"]
[null,null,null,1.1000000000000001,1.8,3,1,{"$error":"#REF!"},1,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,true]
[null," Sample Population",null,null,null,5000,null,null,null,null,"Total Tested",null,null,50]
[null," Performance Materiality",null,null,null,null,500,null,null,null,"Net Differences",null,null,2]
[null,null,"Tolerable Misstatement equal \nto Performance Materiality?",null,null,null,null,null,null,null," Projection Method:"]
[null,null,null,null,null,null,"Yes",null,null,null,"Projected Misstmt Amount:",null,null,198]
[null,null,null,null,null,true,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,747634.10728582868]
[null,"Max. Tolerable Misstmt",null,null,0.1,"or",500]
[null,null,"",null,null,null,null,null,null,null,"Step 8: Evaluation of Results"]
[null,"Estimated Misstmt (%)",null,null,0.03,"or",150,null,null,null,"Total Sample Misstatement*",null,null,null,200]
[null,""]
[null,"Tolerable - Est. Mistmt (%)",null,null,7.0000000000000007E-2,"or",350]
[null,null,null,null,null,null,null,null,null,null,"Sample Misstatement Rate",null,null,null,"1.2%"]
[null,"Required Level of Evidence:",null,null,null,null,"Low"]
[]
[null,"Calculated Sample Size",null,null,null,null,16]
[]
[null,"Determined Sample Size",null,null,null,null,16]
[null,""]

{"sheet":"Global Data","index":15,"n_rows":88,"n_cols":9,"rows_kept":88,"cut":false,"hidden":true,"merged":[[15,1,15,3]]}
[0]
["This worksheet contains global support data"]
[]
["DevelopmentModeFlag",false]
["NextTargetedTestID - next Targeted Test worksheet id to create",0]
["NextNonStatisticalID",0]
["NextAcceptRejectID",0]
["NextARConfirmationLogID",0]
["NextFixedAssetsAdditionsID",0]
["NextFixedAssetsDisposalsID",0]
["NextUnrecordLiabPdInvID",0]
["NextUnrecordLiabUnpdInvID",0]
["NextTestDetailID",0]
["NextStatisticalID",0]
[]
[null,"Small Population Adjustment"]
[null,"Population","Min Pop","Adj Factor"]
[]
[null,0,8,0.55000000000000004]
[null,60,8,0.55000000000000004]
[null,65,8,0.56999999999999995]
[null,70,8,0.59]
[null,75,8,0.61]
[null,80,8,0.62]
[null,85,8,0.64]
[null,90,8,0.66]
[null,95,8,0.68]
[null,100,11,0.7]
[null,105,11,0.71]
[null,110,11,0.72]
[null,115,11,0.73]
[null,120,11,0.74]
[null,125,11,0.75]
[null,130,11,0.76]
[null,135,11,0.77]
[null,140,11,0.78]
[null,145,11,0.79]
[null,150,11,0.8]
[null,155,11,0.81]
[null,160,11,0.82]
[null,165,11,0.83]
[null,170,11,0.84]
[null,175,13,0.85]
[null,180,13,0.88]
[null,181,13,0.88]
[null,182,13,0.89]
[null,183,13,0.9]
[null,184,13,0.9]
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[null,186,13,0.91]
[null,187,13,0.92]
[null,188,13,0.93]
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[null,200,15,1]
[null,null,null,null,null,"English template"]
[]
[null,"Number of items in population","Desired Level of Evidence","Tolerable Exceptions","Search String","Calculated Number of Items to Test (Text)","Calculated Number of Items to Test (Value)","Condition operation","Validation Check"]
[null,">= 200  ( 2 )","Low ( 2 )","0 ( 2 )",222,16,15,"\"=\"","Number of Items actually tested (entered by the user) >= Calculated number of items to test (in the previous column) "]
[null,">= 200  ( 2 )","Low ( 2 )","1 ( 3 )",223,32,31,"\"=\"","Same as above."]
[null,">= 200  ( 2 )","Low ( 2 )","2 ( 4 )",224,52,51,"\"=\"","Same as above."]
[null,">= 200  ( 2 )","Moderate ( 3 )","0 ( 2 )",232,30,29,"\"=\"","Same as above."]
[null,">= 200  ( 2 )","Moderate ( 3 )","1 ( 3 )",233,55,54,"\"=\"","Same as above."]
[null,">= 200  ( 2 )","Moderate ( 3 )","2 ( 4 )",234,80,79,"\"=\"","Same as above."]
[null,">= 200  ( 2 )","High ( 4 )","0 ( 2 )",242,55,54,"\"=\"","Same as above."]
[null,">= 200  ( 2 )","High ( 4 )","1 ( 3 )",243,85,84,"\"=\"","Same as above."]
[null,">= 200  ( 2 )","High ( 4 )","2 ( 4 )",244,115,114,"\"=\"","Same as above."]
[null,"100 – 199  ( 3 )","Low ( 2 )","0 ( 2 )",322,10,9,"\"=\"","Same as above."]
[null,"100 – 199  ( 3 )","Moderate ( 3 )","0 ( 2 )",332,"More than 10",9,"\">\"","Number of Items actually tested (entered by the user) > 10"]
[null,"100 – 199  ( 3 )","High ( 4 )","0 ( 2 )",342,"More than 10",9,"\">\"","Same as above."]
[null,"50 – 99 ( 4 )","Low ( 2 )","0 ( 2 )",422,5,4,"\"=\"","Number of Items actually tested (entered by the user) >= Calculated number of items to test (in the previous column) "]
[null,"50 – 99 ( 4 )","Moderate ( 3 )","0 ( 2 )",432,"More than 5",4,"\">\"","Number of Items actually tested (entered by the user) > 5"]
[null,"50 – 99 ( 4 )","High ( 4 )","0 ( 2 )",442,"More than 5",4,"\">\"","Same as above."]
[null,"20 – 49 ( 5 )","Low ( 2 )","0 ( 2 )",522,3,2,"\"=\"","Number of Items actually tested (entered by the user) >= Calculated number of items to test (in the previous column) "]
[null,"20 – 49 ( 5 )","Moderate ( 3 )","0 ( 2 )",532,"More than 3",3,"\">\"","Number of Items actually tested (entered by the user) > 3"]
[null,"20 – 49 ( 5 )","High ( 4 )","0 ( 2 )",542,"More than 3",3,"\">\"","Same as above."]
[null,"< 20 ( 6 )","Low ( 2 )","0 ( 2 )",622,2,1,"\"\"","N / A"]
[null,"< 20 ( 6 )","Moderate ( 3 )","0 ( 2 )",632,"Fewer than 2 for low evidence; more if moderate or high evidence is desired",2,"\"\"","Do not perform validation check"]
[null,"< 20 ( 6 )","High ( 4 )","0 ( 2 )",642,"Fewer than 2 for low evidence; more if moderate or high evidence is desired",2,"\"\"","Do not perform validation check"]

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