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 selectAffirmorAffirm Allto 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.noteA green flag next to a Compliance Requirement means it was selected in the prior period.
- 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.