Clarified International Standards on Auditing in DATEV Audit
DATEV is working on the implementation of the clarified International Standards on Auditing in DATEV Audit.
Before long, DATEV will release a new working paper solution designed for the audit of small and medium-sized entities. Basis for this approach is the "Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities" published by IFAC.
Key advantages:
- Fully compliant with International Standards on Auditing
The new working paper solution covers all ISA requirements. Notes and explanations concerning the ISA requirements support your work throughout the entire auditing process. - Direct access to the International Standards on Auditing
The SME-approach is linked to the original ISAs published by IFAC, and provides direct access to the relevant requirements via hyperlink. - Specialized version for auditing small- and medium-sized entities
The auditing approach is designed for audits of small- and medium-sized entities performed by a single practitioner or small audit teams. Therefore, the approach is based on the SME-Guide published by IFAC and supports you in a comfortable and efficient way when performing the audit. - Risk-oriented approach
Document all identified risks in DATEV Audit and connect them repeatedly by using assertions, internal control processes, and audit areas. Plan your audit procedures riskoriented and get an overview ranging from the risk identification to the assessment of the risk and the response to assessed risks. - Flexible and scalable documentation
Supplement the working paper solution by adding individual documents, checklists, or additionally required data. By doing so, you are able to use a flexible and scalable audit documentation.
