Engagement rollforward best practices

Follow these best practices when rolling an engagement forward and after you've rolled the new engagement forward.

When rolling an engagement forward

  • Start with a finalized engagement from a prior period.
  • Select the latest version of the Compliance Supplement issued by the Office of Management and Budget (OMB).
  • Use an equal or newer version of the Practice Aid title you used to create the original engagement.

After you've rolled the new engagement forward

  • Update prior period information that rolled forward (it'll be highlighted). When you edit, the highlight is removed.
  • Go to the Tools menu, then select
    Affirm
    or
    Affirm All
      to remove highlighting of prior period information that is still applicable for the current period. You can also find these functions on the right-click shortcut menu or as buttons on the toolbar.
  • You can review the Diagnostics Report for any responses you haven't affirmed.
  • Make sure the roll forward process has given the workpapers and Practice Aid titles you selected from the prior period to the new engagement.
  • Compliance requirements selected in the prior period are shown in the Compliance Requirements pane.
  • After rollforward, you'll know if a step has changed if there's a flag next to a procedure step in the center pane of an audit program. Hover over the flag for an explanation of what has changed.
  • Select a flag to open Reset Procedure, where you can compare versions of the procedure step and select the one you want to use.