Run results for: Test Lodash by Huy le 1

Run details:

User agent: Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/112.0.0.0 Safari/537.36 Edg/112.0.1722.39

Browser: Chrome 112

Operating system: Windows

Device Platform: Desktop

Date tested: one year ago

Test name	Executions per second
local	110.7 Ops/sec
lodash	38.5 Ops/sec

HTML Preparation code:

<script src="https://cdn.jsdelivr.net/npm/lodash@4.17.20/lodash.min.js"></script>

Script Preparation code:

var x = {
    "fields": {
        "field--c1c5ee5b-e84b-4422-a56e-7ca39b2634bd--Bqpdr--qkydO": {
            "value": "",
            "isValid": null,
            "questionId": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
            "answerClientId": "qkydO"
        },
        "field--c1c5ee5b-e84b-4422-a56e-7ca39b2634bd--IzSAq--qkydO": {
            "value": "",
            "isValid": null,
            "questionId": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
            "answerClientId": "qkydO"
        },
        "field--c1c5ee5b-e84b-4422-a56e-7ca39b2634bd--CENam--qkydO": {
            "value": "",
            "isValid": null,
            "questionId": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
            "answerClientId": "qkydO"
        },
        "field--c1c5ee5b-e84b-4422-a56e-7ca39b2634bd--MiqMr--qkydO": {
            "value": "",
            "isValid": null,
            "questionId": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
            "answerClientId": "qkydO"
        },
        "field--028ba0e1-3f39-4ff8-b7d4-3f985b0b5aa4--pWTKK--tOLLV": {
            "value": "",
            "isValid": null,
            "questionId": "028ba0e1-3f39-4ff8-b7d4-3f985b0b5aa4",
            "answerClientId": "tOLLV"
        },
        "field--028ba0e1-3f39-4ff8-b7d4-3f985b0b5aa4--UvUpU--tOLLV": {
            "value": "",
            "isValid": null,
            "questionId": "028ba0e1-3f39-4ff8-b7d4-3f985b0b5aa4",
            "answerClientId": "tOLLV"
        },
        "field--59ef90ab-af40-4026-8e39-4fd82e522bbe--kuqdP--UJiYb": {
            "value": "",
            "isValid": null,
            "questionId": "59ef90ab-af40-4026-8e39-4fd82e522bbe",
            "answerClientId": "UJiYb"
        },
        "field--e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43--NiZfV--fpmiB": {
            "value": "All account balance accounts mapped to this procedure",
            "isValid": true,
            "questionId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
            "answerClientId": "fpmiB"
        },
        "field--e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43--MpZqt--fpmiB": {
            "value": "",
            "isValid": null,
            "questionId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
            "answerClientId": "fpmiB"
        },
        "field--5d2889d7-a44d-410f-83bc-3cd06dfc1069--bycSV--NQWXM": {
            "value": "",
            "isValid": null,
            "questionId": "5d2889d7-a44d-410f-83bc-3cd06dfc1069",
            "answerClientId": "NQWXM"
        },
        "field--aaedd08d-c956-48ad-8124-f2045fb35adc--JFlFL--WMkUs": {
            "value": "Not relying on controls",
            "isValid": true,
            "questionId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
            "answerClientId": "WMkUs"
        },
        "field--aaedd08d-c956-48ad-8124-f2045fb35adc--xwicQ--WMkUs": {
            "value": "",
            "isValid": null,
            "questionId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
            "answerClientId": "WMkUs"
        },
        "field--bf7a822a-c494-4f22-92f1-8f1fb4dfcad8--ljkfl--yvXmT": {
            "value": "Significant",
            "isValid": true,
            "questionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
            "answerClientId": "yvXmT"
        },
        "field--bf7a822a-c494-4f22-92f1-8f1fb4dfcad8--Hxxhy--yvXmT": {
            "value": "Not relying on controls",
            "isValid": true,
            "questionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
            "answerClientId": "yvXmT"
        },
        "field--bf7a822a-c494-4f22-92f1-8f1fb4dfcad8--mjpuE--yvXmT": {
            "value": "15",
            "isValid": true,
            "questionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
            "answerClientId": "yvXmT"
        },
        "field--bf7a822a-c494-4f22-92f1-8f1fb4dfcad8--VhlUV--yvXmT": {
            "value": "45",
            "isValid": true,
            "questionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
            "answerClientId": "yvXmT"
        },
        "field--68cc62ee-d016-4dfe-85c7-43f7935c0509--TKNYz--okhzU": {
            "value": "",
            "isValid": null,
            "questionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
            "answerClientId": "okhzU"
        },
        "field--68cc62ee-d016-4dfe-85c7-43f7935c0509--OnUVh--okhzU": {
            "value": "",
            "isValid": null,
            "questionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
            "answerClientId": "okhzU"
        },
        "field--68cc62ee-d016-4dfe-85c7-43f7935c0509--ZPSYU--okhzU": {
            "value": "",
            "isValid": null,
            "questionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
            "answerClientId": "okhzU"
        },
        "field--68cc62ee-d016-4dfe-85c7-43f7935c0509--KHpvp--okhzU": {
            "value": "",
            "isValid": null,
            "questionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
            "answerClientId": "okhzU"
        },
        "field--065ddd24-3c90-4ce0-bcc6-d4f8d257fc05--EaTbb--bAdZd": {
            "value": "",
            "isValid": null,
            "questionId": "065ddd24-3c90-4ce0-bcc6-d4f8d257fc05",
            "answerClientId": "bAdZd"
        },
        "field--46c26751-c6b4-4a13-bdd8-399e85243b5e--kIlYl--AaxZS": {
            "value": "778d04ba-1b14-48cd-ba26-e24d6c1fd3f6",
            "isValid": true,
            "questionId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
            "answerClientId": "AaxZS",
            "isWarningClass": false
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--fdd29": {
            "value": "fdd29aea-be1a-47f6-923a-6bbd37c0c6c5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "fdd29"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--fdd29": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "fdd29"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--fdd29": {
            "value": "38b296e3-c926-4a51-8425-a931c911498b",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "fdd29"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--1db7a": {
            "value": "1db7a6a2-af09-46a7-83e0-43bc280251f2",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "1db7a"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--1db7a": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "1db7a"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--1db7a": {
            "value": "d099eecf-cd2e-426e-a91f-2751e9e0e7d0",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "1db7a"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--3f9dd": {
            "value": "3f9dd661-e8a1-445f-9b85-18e341d1595d",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "3f9dd"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--3f9dd": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "3f9dd"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--3f9dd": {
            "value": "6724e2d8-094b-485f-a5ad-9eeec801492d",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "3f9dd"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--4dc39": {
            "value": "4dc393d8-000f-46f0-9f4b-2395afc9e341",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "4dc39"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--4dc39": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "4dc39"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--4dc39": {
            "value": "f4f67320-b3dd-4970-bc85-625a9b6c71f7",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "4dc39"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--d2737": {
            "value": "d2737cbb-eacb-4d5b-8161-b068e2650db4",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "d2737"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--d2737": {
            "value": "6f75a1fa-54be-442a-8c08-ccec4b2b0b9d",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "d2737"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--d2737": {
            "value": "38b296e3-c926-4a51-8425-a931c911498b",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "d2737"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--60f0e": {
            "value": "60f0e010-a8ba-45fd-90f3-95af1026e740",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "60f0e"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--60f0e": {
            "value": "6f75a1fa-54be-442a-8c08-ccec4b2b0b9d",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "60f0e"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--60f0e": {
            "value": "6724e2d8-094b-485f-a5ad-9eeec801492d",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "60f0e"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--894b9": {
            "value": "894b9a95-bdf5-46b5-bc77-79c88211b477",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "894b9"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--894b9": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "894b9"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--894b9": {
            "value": "02c2c3b7-c361-4c5c-b6fe-d907921094dd",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "894b9"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--59f8f": {
            "value": "59f8fd0e-5abe-44a1-a6f6-3306e4462bc9",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "59f8f"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--59f8f": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "59f8f"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--59f8f": {
            "value": "24d6d90d-28f8-470f-b6d3-b8e6cb4e3879",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "59f8f"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--c3c28": {
            "value": "c3c28e30-bcee-44b6-86fd-dea80275d9c9",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "c3c28"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--c3c28": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "c3c28"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--c3c28": {
            "value": "0264f9fb-9e7b-437c-94be-5ab6cc22e3d8",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "c3c28"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--ed1a8": {
            "value": "ed1a8738-a5f8-470a-8112-f74b209f4a60",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "ed1a8"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--ed1a8": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "ed1a8"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--ed1a8": {
            "value": "bda76908-8688-487d-a4f8-71692e6b0d36",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "ed1a8"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--c67ea": {
            "value": "c67ea63d-c8d1-43af-a1ab-5b3a18c15d0b",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "c67ea"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--c67ea": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "c67ea"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--c67ea": {
            "value": "e8ed4cb4-c487-45fd-b642-a31bb0224532",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "c67ea"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--9ce4d": {
            "value": "9ce4d384-4cf5-4d7a-aeaa-5c62c454386b",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "9ce4d"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--9ce4d": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "9ce4d"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--9ce4d": {
            "value": "fa5f6b9c-976d-465d-9c4a-f3fdfd91e115",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "9ce4d"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--d87d4": {
            "value": "d87d4a8f-dc36-46f9-8793-b6a41805ebfd",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "d87d4"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--d87d4": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "d87d4"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--d87d4": {
            "value": "d0decd29-fa9a-4499-bb0d-78dab90e4831",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "d87d4"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--c26d9": {
            "value": "c26d9b8f-5f1c-47cd-ae8a-dbab012b9656",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "c26d9"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--c26d9": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "c26d9"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--c26d9": {
            "value": "8c80d0c0-0dd8-466d-9e99-6b208220a9bf",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "c26d9"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--37642": {
            "value": "376421b1-632b-459d-8615-570295567f97",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "37642"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--37642": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "37642"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--37642": {
            "value": "505973b4-9ad3-4efb-9874-346da6e1fbd9",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "37642"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--90730": {
            "value": "90730dec-3b11-4d5d-90af-68e71507ad15",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "90730"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--90730": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "90730"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--90730": {
            "value": "daa32315-662b-4ddd-8ac9-6d333a1ac59f",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "90730"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--07a02": {
            "value": "07a02223-37c3-4227-b717-8861fc266310",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "07a02"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--07a02": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "07a02"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--07a02": {
            "value": "57d1daae-ad0a-474c-82a8-b7db96fe00a2",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "07a02"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--86dc4": {
            "value": "86dc44e4-9b4c-41a8-8e72-72108fddc34c",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "86dc4"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--86dc4": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "86dc4"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--86dc4": {
            "value": "a45d8bc5-5df3-4f87-aa8e-4dffbac98ed1",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "86dc4"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--0e89d": {
            "value": "0e89de03-48ad-4cd9-abaf-c6afb5bf0255",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "0e89d"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--0e89d": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "0e89d"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--0e89d": {
            "value": "6918c499-1dfc-4198-b477-670cd9567144",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "0e89d"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--99137": {
            "value": "99137a93-589d-4c2a-97d0-73772582db97",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "99137"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--99137": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "99137"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--99137": {
            "value": "b11c4d8f-700d-4904-ab5f-277328896c97",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "99137"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--fd844": {
            "value": "fd8449c5-0a0b-4715-b23a-7ab9a6dc6542",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "fd844"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--fd844": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "fd844"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--fd844": {
            "value": "628d81be-0da2-48ab-a9ad-b48b1ee88d22",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "fd844"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--bb73b": {
            "value": "bb73b7c5-ed3d-47d9-9a7c-16b527b237b4",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "bb73b"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--bb73b": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "bb73b"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--bb73b": {
            "value": "713c9ef0-c4bc-4972-84df-e16d747d5874",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "bb73b"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--fb1d6": {
            "value": "fb1d6c70-4d31-431f-ac84-1b8bc4c06be9",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "fb1d6"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--fb1d6": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "fb1d6"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--fb1d6": {
            "value": "860be722-60dd-4a0e-ba6f-62f7441468c5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "fb1d6"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--47c83": {
            "value": "47c83674-f464-4051-a7da-0a2527e4f491",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "47c83"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--47c83": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "47c83"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--47c83": {
            "value": "c9ae5d4d-c556-4f73-95ce-397f3e27d4da",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "47c83"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--650c0": {
            "value": "650c0103-4668-472e-a2f4-1ee9d113b1e1",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "650c0"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--650c0": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "650c0"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--650c0": {
            "value": "3a218e60-66f2-4488-b258-dd8f8eae75f1",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "650c0"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--714a7": {
            "value": "714a7a02-4e8d-40d5-a09a-d9c1fbe22cdc",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "714a7"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--714a7": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "714a7"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--714a7": {
            "value": "87f95b10-ce7c-4557-ade4-dbb3fb12146e",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "714a7"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--be7f3": {
            "value": "be7f3b7c-4843-44e4-8eea-8b4a486bd6ea",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "be7f3"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--be7f3": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "be7f3"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--be7f3": {
            "value": "00d42e59-e14c-4e2f-96a9-1feb82e70cfc",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "be7f3"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--456cc": {
            "value": "456ccdcb-7032-4a4e-ab7a-7dbb3c45a228",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "456cc"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--456cc": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "456cc"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--456cc": {
            "value": "d722945a-ca1a-410c-856a-0828f59f4977",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "456cc"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--5482f": {
            "value": "5482fa74-ab8e-4b19-940e-fd0bd70950e2",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "5482f"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--5482f": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "5482f"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--5482f": {
            "value": "465a1eb7-14fd-4376-b337-5282c6d89b29",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "5482f"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--96b07": {
            "value": "96b07629-7f58-4f65-be46-b14f4dab2c63",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "96b07"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--96b07": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "96b07"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--96b07": {
            "value": "e047fd68-8db8-4de2-94f3-b07a54f92e8a",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "96b07"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--dfd2b": {
            "value": "dfd2bfc9-6c85-4104-8ff9-fe5822ce4bf6",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "dfd2b"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--dfd2b": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "dfd2b"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--dfd2b": {
            "value": "c971ed85-36cc-42a7-bc5d-4362cd02ab74",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "dfd2b"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--16351": {
            "value": "16351586-a7e7-492d-b2fb-b86b222aa142",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "16351"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--16351": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "16351"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--16351": {
            "value": "d6d11c8f-6d65-41ff-bc7d-ea8ae300f478",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "16351"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--274d6": {
            "value": "274d6ed6-95bc-415c-8f51-f971f89363c4",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "274d6"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--274d6": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "274d6"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--274d6": {
            "value": "0f8e515b-1e94-47b7-9f6a-a1f519b3d471",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "274d6"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--e6a11": {
            "value": "e6a11e7f-79bf-453a-b43f-032cc38e5f7a",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "e6a11"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--e6a11": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "e6a11"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--e6a11": {
            "value": "d3b3f7fd-7bcd-43e8-bf54-bc4ace159792",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "e6a11"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--c00af": {
            "value": "c00afd74-ef24-459f-85d1-01347846f71c",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "c00af"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--c00af": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "c00af"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--c00af": {
            "value": "729905d4-440b-42a8-9a9a-16499be8cfc6",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "c00af"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--05217": {
            "value": "0521747a-eaa0-4dc7-b5ad-591c624013ee",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "05217"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--05217": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "05217"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--05217": {
            "value": "a13cc5bf-6948-45c1-a274-ee8849c43db1",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "05217"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--900a5": {
            "value": "900a50d4-259c-4b55-b086-3bdcabefe709",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "900a5"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--900a5": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "900a5"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--900a5": {
            "value": "8b7ad300-e905-4da0-b17e-97708c4f4cd7",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "900a5"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--be346": {
            "value": "be3467ba-7a2c-44e7-8544-67befe256232",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "be346"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--be346": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "be346"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--be346": {
            "value": "8494ee0f-3835-4f78-9fc3-37276261b451",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "be346"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--60ab5": {
            "value": "60ab5259-d159-469b-afa0-0b5dcc322a60",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "60ab5"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--60ab5": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "60ab5"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--60ab5": {
            "value": "858e27c3-da87-4bc6-8530-81e5a2b08241",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "60ab5"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--e99ee": {
            "value": "e99ee201-1978-42e5-9e7e-e8166c1aea97",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "e99ee"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--e99ee": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "e99ee"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--e99ee": {
            "value": "e5738fc6-fb2e-4364-b7f1-17d6884d9e08",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "e99ee"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--c6328": {
            "value": "c6328d23-3902-480d-b0e3-fcb49acc8118",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "c6328"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--c6328": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "c6328"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--c6328": {
            "value": "74741193-4a40-4c27-ae58-38f7744371b7",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "c6328"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--00cfc": {
            "value": "00cfc994-90f3-4136-949e-029db9cb427d",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "00cfc"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--00cfc": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "00cfc"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--00cfc": {
            "value": "cf62d430-675f-4c51-ba27-c3bec6b2bafa",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "00cfc"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--69586": {
            "value": "69586d99-3f62-46b0-9d8a-e22f4556f11e",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "69586"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--69586": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "69586"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--69586": {
            "value": "4bde5c54-9acc-49c7-8152-549cb10441aa",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "69586"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--d6241": {
            "value": "d6241abd-688f-4458-abf6-45bc8c66825c",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "d6241"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--d6241": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "d6241"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--d6241": {
            "value": "06293c81-85fa-4661-b41d-a7be0f1984a9",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "d6241"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--7bc6a": {
            "value": "7bc6a7cd-960e-402c-a1cc-4752d69a78f8",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "7bc6a"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--7bc6a": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "7bc6a"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--7bc6a": {
            "value": "3458a5b5-b381-4f64-a302-b217ab1068e5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "7bc6a"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--b221f": {
            "value": "b221ff10-8fe8-4ccd-a25d-918dd5688182",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "b221f"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--b221f": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "b221f"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--b221f": {
            "value": "e90877c1-a757-439a-bfc0-e512e7be5c62",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "b221f"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--9ade6": {
            "value": "9ade6d45-3d8a-4fc3-9000-3804a35a63d1",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "9ade6"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--9ade6": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "9ade6"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--9ade6": {
            "value": "41027650-bff6-4850-a9f7-a663cf5f4505",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "9ade6"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--eef59": {
            "value": "eef59e17-336d-4e7d-ae14-dff1c8e294e0",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "eef59"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--eef59": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "eef59"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--eef59": {
            "value": "91b40fec-9817-40d6-9888-8b3108d11268",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "eef59"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--ad610": {
            "value": "ad610b28-ffd8-4d3b-961c-37819f8e4fc3",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "ad610"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--ad610": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "ad610"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--ad610": {
            "value": "feb0923f-3832-48ab-a2f1-d5f045b998f9",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "ad610"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--ab556": {
            "value": "ab556124-7ef3-4a30-9544-86641bd2d298",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "ab556"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--ab556": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "ab556"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--ab556": {
            "value": "280ec02c-cdaf-4032-961a-4093a4dfef81",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "ab556"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--5831c": {
            "value": "5831c213-a510-43e5-ad43-044ce938ba25",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "5831c"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--5831c": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "5831c"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--5831c": {
            "value": "b5e95bdd-02b2-4262-bbc5-cd97296c22c9",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "5831c"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--7bf67": {
            "value": "7bf673ed-2853-47c7-b6c3-febe325d03b2",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "7bf67"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--7bf67": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "7bf67"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--7bf67": {
            "value": "941d5239-e09a-49f2-8d60-6aebae0d479b",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "7bf67"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--e740b": {
            "value": "e740bd66-62fe-477b-8c00-f4d6bb9eb5f5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "e740b"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--e740b": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "e740b"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--e740b": {
            "value": "25f01f38-90ce-4dc3-9266-9dc15bffb167",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "e740b"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--fd700": {
            "value": "fd700dca-de47-44e4-b152-e610e283c0f0",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "fd700"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--fd700": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "fd700"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--fd700": {
            "value": "5ac88b72-1fc6-41c4-b3de-957dd9d0064d",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "fd700"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--ffd63": {
            "value": "ffd638f2-781e-498a-8d3c-d9333806ee39",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "ffd63"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--ffd63": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "ffd63"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--ffd63": {
            "value": "40572f44-3a8e-47e0-904d-02a3b2db9d80",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "ffd63"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--1d6d5": {
            "value": "1d6d5e0e-96fa-48f6-ad2a-10296db2f5e7",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "1d6d5"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--1d6d5": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "1d6d5"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--1d6d5": {
            "value": "653a88cc-81ca-4822-9c49-228faf6f52a3",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "1d6d5"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--85a3c": {
            "value": "85a3c333-7d60-46af-979c-ff56d8500194",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "85a3c"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--85a3c": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "85a3c"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--85a3c": {
            "value": "7a948f80-3ca9-4534-a098-8d62e6ec94a7",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "85a3c"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--6f908": {
            "value": "6f908b50-f1dd-4d7d-b408-b020dc82f1bf",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "6f908"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--6f908": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "6f908"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--6f908": {
            "value": "c6cf8e7d-deec-4562-9dd2-f88501ad0815",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "6f908"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--b5d32": {
            "value": "b5d3274d-2f9d-4d30-8077-455f99b86a65",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "b5d32"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--b5d32": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "b5d32"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--b5d32": {
            "value": "77ee8ccf-ad7b-42eb-918a-91c978b4ad47",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "b5d32"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--2a4b7": {
            "value": "2a4b7ba9-ae60-47d1-8614-c4269ca57346",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "2a4b7"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--2a4b7": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "2a4b7"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--2a4b7": {
            "value": "75221ad6-03eb-488b-93c5-30571bfe785a",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "2a4b7"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--4fb53": {
            "value": "4fb53ae9-7462-4a72-946d-e4c26df70563",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "4fb53"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--4fb53": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "4fb53"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--4fb53": {
            "value": "28b67186-f035-414e-bc62-1c134cbf08f2",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "4fb53"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--9a2a5": {
            "value": "9a2a568b-8f67-4138-8fb7-e878a4a77965",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "9a2a5"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--9a2a5": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "9a2a5"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--9a2a5": {
            "value": "da27ab43-4505-427d-99c5-9f81f118f19e",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "9a2a5"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--44a5e": {
            "value": "44a5eecf-e9dd-490c-8db9-603351871fb7",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "44a5e"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--44a5e": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "44a5e"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--44a5e": {
            "value": "5ffbf5c0-a224-4639-acfd-fb65a428af0e",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "44a5e"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--9ab81": {
            "value": "9ab81213-19c5-4e0d-ba82-081f1972bfda",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "9ab81"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--9ab81": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "9ab81"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--9ab81": {
            "value": "b472680e-7e7a-44b3-a09b-98a2c5add261",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "9ab81"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--b7b83": {
            "value": "b7b8365f-999d-46f4-beda-31ede7917c0d",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "b7b83"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--b7b83": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "b7b83"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--b7b83": {
            "value": "6c53b9be-80ff-4442-aeca-e5e0753fe893",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "b7b83"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--512a2": {
            "value": "512a2ced-00c6-41dd-8ee4-cc12472befdf",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "512a2"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--512a2": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "512a2"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--512a2": {
            "value": "c4c44b68-d159-44bf-b096-78bffd737768",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "512a2"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--bf4bc": {
            "value": "bf4bc2d1-e9cd-4403-87b6-5f9be970b8f3",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "bf4bc"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--bf4bc": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "bf4bc"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--bf4bc": {
            "value": "681a0e4d-b625-48c3-9c2c-986d2334c7b6",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "bf4bc"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--a4a1c": {
            "value": "a4a1c8f9-a8f6-42d0-a771-a642a9cb4d68",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "a4a1c"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--a4a1c": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "a4a1c"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--a4a1c": {
            "value": "6d56f311-d845-4f67-8483-1a27560cfa7a",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "a4a1c"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--e1978": {
            "value": "e1978bc1-45ff-4f34-98b9-4edcf684abd8",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "e1978"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--e1978": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "e1978"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--e1978": {
            "value": "9f628e65-3324-4896-9ce5-4f1a42992db8",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "e1978"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--d1a20": {
            "value": "d1a2055e-bf9b-4e16-affd-d111be4d7be6",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "d1a20"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--d1a20": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "d1a20"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--d1a20": {
            "value": "446716c0-144d-4db1-b3c3-9c095c9ca254",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "d1a20"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--6be71": {
            "value": "6be71005-1f87-48e9-97ee-6d1acc55e0e3",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "6be71"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--6be71": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "6be71"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--6be71": {
            "value": "737bb9e1-b83f-46bb-bbb1-2f5a24e55ad8",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "6be71"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--8fd0c": {
            "value": "8fd0c3c4-06b6-4ad2-933e-6ecce244579a",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "8fd0c"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--8fd0c": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "8fd0c"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--8fd0c": {
            "value": "5c8ca20f-d33f-4c73-a5df-3cdbc21443ee",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "8fd0c"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--91e4d": {
            "value": "91e4dfaa-0812-4764-9082-0da13f778196",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "91e4d"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--91e4d": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "91e4d"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--91e4d": {
            "value": "90141220-9e68-4e3d-b861-0689267f8774",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "91e4d"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--461f8": {
            "value": "461f8cf9-ca25-4a3d-bd5c-21c98e4a7caa",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "461f8"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--461f8": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "461f8"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--461f8": {
            "value": "fc7f0b21-cae5-4938-970f-bdd2bc5f1782",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "461f8"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--f8b37": {
            "value": "f8b37d7e-1986-4b12-9901-3c0dfa1da7eb",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "f8b37"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--f8b37": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "f8b37"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--f8b37": {
            "value": "eb6641d0-ed4c-4ef5-a5ff-258e95e3da61",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "f8b37"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--2bd8b": {
            "value": "2bd8b680-2711-419f-9b3c-eaf9deb4b0f0",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "2bd8b"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--2bd8b": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "2bd8b"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--2bd8b": {
            "value": "638c7672-b28e-42f3-863b-e25e5db66b32",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "2bd8b"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--10ece": {
            "value": "10eceba4-8c2a-475a-95b6-721d160c16c2",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "10ece"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--10ece": {
            "value": "48295161-405e-4ac8-9703-292923228dc5",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "10ece"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--10ece": {
            "value": "a61a3666-04c6-4047-ae55-3d9609eca9b9",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "10ece"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--ed9a1": {
            "value": "ed9a1c6e-0df8-4ae3-8ba1-bea0d181c709",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "ed9a1"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--ed9a1": {
            "value": "",
            "isValid": null,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "ed9a1"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--ed9a1": {
            "value": "ac6b5515-db83-41d4-9eab-676dd801a457",
            "isValid": true,
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "ed9a1"
        },
        "field--3541e3e2-c091-40d5-920a-fa471f90e75e--tPHpd--zXrRw": {
            "value": "41230236.00",
            "isValid": true,
            "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
            "answerClientId": "zXrRw"
        },
        "field--3541e3e2-c091-40d5-920a-fa471f90e75e--EZVJo--zXrRw": {
            "value": "6128841.50",
            "isValid": true,
            "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
            "answerClientId": "zXrRw"
        },
        "field--3541e3e2-c091-40d5-920a-fa471f90e75e--pDEin--zXrRw": {
            "value": "35101394.50",
            "isValid": true,
            "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
            "answerClientId": "zXrRw"
        },
        "field--3541e3e2-c091-40d5-920a-fa471f90e75e--JEFnt--zXrRw": {
            "value": 0,
            "isValid": true,
            "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
            "answerClientId": "zXrRw"
        },
        "field--3541e3e2-c091-40d5-920a-fa471f90e75e--KgnCd--zXrRw": {
            "value": "35101394.50",
            "isValid": true,
            "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
            "answerClientId": "zXrRw"
        },
        "field--3541e3e2-c091-40d5-920a-fa471f90e75e--tPHpd--PUzwu": {
            "value": "58241235.00",
            "isValid": true,
            "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
            "answerClientId": "PUzwu"
        },
        "field--3541e3e2-c091-40d5-920a-fa471f90e75e--EZVJo--PUzwu": {
            "value": "10187312.85",
            "isValid": true,
            "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
            "answerClientId": "PUzwu"
        },
        "field--3541e3e2-c091-40d5-920a-fa471f90e75e--pDEin--PUzwu": {
            "value": "48053922.15",
            "isValid": true,
            "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
            "answerClientId": "PUzwu"
        },
        "field--3541e3e2-c091-40d5-920a-fa471f90e75e--JEFnt--PUzwu": {
            "value": 0,
            "isValid": true,
            "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
            "answerClientId": "PUzwu"
        },
        "field--3541e3e2-c091-40d5-920a-fa471f90e75e--KgnCd--PUzwu": {
            "value": "48053922.15",
            "isValid": true,
            "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
            "answerClientId": "PUzwu"
        },
        "field--fb313e41-f88a-4359-a715-6d6294cb47ff--DmRrb--dAUuK": {
            "value": "{\"HasActioned\":true,\"IsEnabled\":false}",
            "isValid": true,
            "questionId": "fb313e41-f88a-4359-a715-6d6294cb47ff",
            "answerClientId": "dAUuK"
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--PmOiW--25b38": {
            "value": "25b380f3-6e90-4553-93ae-b55a6e2943f5",
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "25b38",
            "isValid": true,
            "deleted": false,
            "isNew": true
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--nLPgt--25b38": {
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "25b38",
            "isValid": true,
            "deleted": false,
            "isNew": true
        },
        "field--2a84c3b3-f5b0-48c6-869d-7811ff17cf15--jXmBD--25b38": {
            "value": "4fb2236d-cabc-4d79-835c-918c6fd25654",
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "answerClientId": "25b38",
            "isValid": true,
            "deleted": false,
            "isNew": true
        }
    },
    "id": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
    "createdTime": "2023-04-06T03:53:33.1086938",
    "objectNumber": 17,
    "groupName": "Plan SAP",
    "heading": "Approach selection table",
    "description": null,
    "example": "",
    "formName": "",
    "formId": null,
    "formCode": "",
    "type": "UITrigger",
    "dependencies": "",
    "questionClientId": "AMYhk",
    "isNested": false,
    "answers": [
        {
            "answerClientId": "fdd29",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
            "PmOiW": "fdd29aea-be1a-47f6-923a-6bbd37c0c6c5",
            "jXmBD": "38b296e3-c926-4a51-8425-a931c911498b"
        },
        {
            "answerClientId": "1db7a",
            "jXmBD": "d099eecf-cd2e-426e-a91f-2751e9e0e7d0",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
            "PmOiW": "1db7a6a2-af09-46a7-83e0-43bc280251f2"
        },
        {
            "answerClientId": "3f9dd",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
            "jXmBD": "6724e2d8-094b-485f-a5ad-9eeec801492d",
            "PmOiW": "3f9dd661-e8a1-445f-9b85-18e341d1595d"
        },
        {
            "answerClientId": "4dc39",
            "jXmBD": "f4f67320-b3dd-4970-bc85-625a9b6c71f7",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
            "PmOiW": "4dc393d8-000f-46f0-9f4b-2395afc9e341"
        },
        {
            "answerClientId": "d2737",
            "jXmBD": "38b296e3-c926-4a51-8425-a931c911498b",
            "PmOiW": "d2737cbb-eacb-4d5b-8161-b068e2650db4",
            "nLPgt": "6f75a1fa-54be-442a-8c08-ccec4b2b0b9d"
        },
        {
            "answerClientId": "60f0e",
            "PmOiW": "60f0e010-a8ba-45fd-90f3-95af1026e740",
            "nLPgt": "6f75a1fa-54be-442a-8c08-ccec4b2b0b9d",
            "jXmBD": "6724e2d8-094b-485f-a5ad-9eeec801492d"
        },
        {
            "answerClientId": "894b9",
            "jXmBD": "02c2c3b7-c361-4c5c-b6fe-d907921094dd",
            "PmOiW": "894b9a95-bdf5-46b5-bc77-79c88211b477",
            "nLPgt": ""
        },
        {
            "answerClientId": "59f8f",
            "jXmBD": "24d6d90d-28f8-470f-b6d3-b8e6cb4e3879",
            "PmOiW": "59f8fd0e-5abe-44a1-a6f6-3306e4462bc9",
            "nLPgt": ""
        },
        {
            "answerClientId": "c3c28",
            "PmOiW": "c3c28e30-bcee-44b6-86fd-dea80275d9c9",
            "nLPgt": "",
            "jXmBD": "0264f9fb-9e7b-437c-94be-5ab6cc22e3d8"
        },
        {
            "answerClientId": "ed1a8",
            "jXmBD": "bda76908-8688-487d-a4f8-71692e6b0d36",
            "PmOiW": "ed1a8738-a5f8-470a-8112-f74b209f4a60",
            "nLPgt": ""
        },
        {
            "answerClientId": "c67ea",
            "jXmBD": "e8ed4cb4-c487-45fd-b642-a31bb0224532",
            "nLPgt": "",
            "PmOiW": "c67ea63d-c8d1-43af-a1ab-5b3a18c15d0b"
        },
        {
            "answerClientId": "9ce4d",
            "nLPgt": "",
            "PmOiW": "9ce4d384-4cf5-4d7a-aeaa-5c62c454386b",
            "jXmBD": "fa5f6b9c-976d-465d-9c4a-f3fdfd91e115"
        },
        {
            "answerClientId": "d87d4",
            "jXmBD": "d0decd29-fa9a-4499-bb0d-78dab90e4831",
            "PmOiW": "d87d4a8f-dc36-46f9-8793-b6a41805ebfd",
            "nLPgt": ""
        },
        {
            "answerClientId": "c26d9",
            "nLPgt": "",
            "PmOiW": "c26d9b8f-5f1c-47cd-ae8a-dbab012b9656",
            "jXmBD": "8c80d0c0-0dd8-466d-9e99-6b208220a9bf"
        },
        {
            "answerClientId": "37642",
            "nLPgt": "",
            "PmOiW": "376421b1-632b-459d-8615-570295567f97",
            "jXmBD": "505973b4-9ad3-4efb-9874-346da6e1fbd9"
        },
        {
            "answerClientId": "90730",
            "PmOiW": "90730dec-3b11-4d5d-90af-68e71507ad15",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
            "jXmBD": "daa32315-662b-4ddd-8ac9-6d333a1ac59f"
        },
        {
            "answerClientId": "07a02",
            "PmOiW": "07a02223-37c3-4227-b717-8861fc266310",
            "jXmBD": "57d1daae-ad0a-474c-82a8-b7db96fe00a2",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
        },
        {
            "answerClientId": "86dc4",
            "jXmBD": "a45d8bc5-5df3-4f87-aa8e-4dffbac98ed1",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
            "PmOiW": "86dc44e4-9b4c-41a8-8e72-72108fddc34c"
        },
        {
            "answerClientId": "0e89d",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
            "jXmBD": "6918c499-1dfc-4198-b477-670cd9567144",
            "PmOiW": "0e89de03-48ad-4cd9-abaf-c6afb5bf0255"
        },
        {
            "answerClientId": "99137",
            "PmOiW": "99137a93-589d-4c2a-97d0-73772582db97",
            "jXmBD": "b11c4d8f-700d-4904-ab5f-277328896c97",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
        },
        {
            "answerClientId": "fd844",
            "PmOiW": "fd8449c5-0a0b-4715-b23a-7ab9a6dc6542",
            "jXmBD": "628d81be-0da2-48ab-a9ad-b48b1ee88d22",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
        },
        {
            "answerClientId": "bb73b",
            "PmOiW": "bb73b7c5-ed3d-47d9-9a7c-16b527b237b4",
            "jXmBD": "713c9ef0-c4bc-4972-84df-e16d747d5874",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
        },
        {
            "answerClientId": "fb1d6",
            "PmOiW": "fb1d6c70-4d31-431f-ac84-1b8bc4c06be9",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
            "jXmBD": "860be722-60dd-4a0e-ba6f-62f7441468c5"
        },
        {
            "answerClientId": "47c83",
            "PmOiW": "47c83674-f464-4051-a7da-0a2527e4f491",
            "jXmBD": "c9ae5d4d-c556-4f73-95ce-397f3e27d4da",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
        },
        {
            "answerClientId": "650c0",
            "PmOiW": "650c0103-4668-472e-a2f4-1ee9d113b1e1",
            "jXmBD": "3a218e60-66f2-4488-b258-dd8f8eae75f1",
            "nLPgt": ""
        },
        {
            "answerClientId": "714a7",
            "nLPgt": "",
            "PmOiW": "714a7a02-4e8d-40d5-a09a-d9c1fbe22cdc",
            "jXmBD": "87f95b10-ce7c-4557-ade4-dbb3fb12146e"
        },
        {
            "answerClientId": "be7f3",
            "PmOiW": "be7f3b7c-4843-44e4-8eea-8b4a486bd6ea",
            "nLPgt": "",
            "jXmBD": "00d42e59-e14c-4e2f-96a9-1feb82e70cfc"
        },
        {
            "answerClientId": "456cc",
            "PmOiW": "456ccdcb-7032-4a4e-ab7a-7dbb3c45a228",
            "jXmBD": "d722945a-ca1a-410c-856a-0828f59f4977",
            "nLPgt": ""
        },
        {
            "answerClientId": "5482f",
            "PmOiW": "5482fa74-ab8e-4b19-940e-fd0bd70950e2",
            "jXmBD": "465a1eb7-14fd-4376-b337-5282c6d89b29",
            "nLPgt": ""
        },
        {
            "answerClientId": "96b07",
            "jXmBD": "e047fd68-8db8-4de2-94f3-b07a54f92e8a",
            "nLPgt": "",
            "PmOiW": "96b07629-7f58-4f65-be46-b14f4dab2c63"
        },
        {
            "answerClientId": "dfd2b",
            "jXmBD": "c971ed85-36cc-42a7-bc5d-4362cd02ab74",
            "PmOiW": "dfd2bfc9-6c85-4104-8ff9-fe5822ce4bf6",
            "nLPgt": ""
        },
        {
            "answerClientId": "16351",
            "PmOiW": "16351586-a7e7-492d-b2fb-b86b222aa142",
            "nLPgt": "",
            "jXmBD": "d6d11c8f-6d65-41ff-bc7d-ea8ae300f478"
        },
        {
            "answerClientId": "274d6",
            "jXmBD": "0f8e515b-1e94-47b7-9f6a-a1f519b3d471",
            "nLPgt": "",
            "PmOiW": "274d6ed6-95bc-415c-8f51-f971f89363c4"
        },
        {
            "answerClientId": "e6a11",
            "jXmBD": "d3b3f7fd-7bcd-43e8-bf54-bc4ace159792",
            "PmOiW": "e6a11e7f-79bf-453a-b43f-032cc38e5f7a",
            "nLPgt": ""
        },
        {
            "answerClientId": "c00af",
            "nLPgt": "",
            "PmOiW": "c00afd74-ef24-459f-85d1-01347846f71c",
            "jXmBD": "729905d4-440b-42a8-9a9a-16499be8cfc6"
        },
        {
            "answerClientId": "05217",
            "PmOiW": "0521747a-eaa0-4dc7-b5ad-591c624013ee",
            "nLPgt": "",
            "jXmBD": "a13cc5bf-6948-45c1-a274-ee8849c43db1"
        },
        {
            "answerClientId": "900a5",
            "PmOiW": "900a50d4-259c-4b55-b086-3bdcabefe709",
            "jXmBD": "8b7ad300-e905-4da0-b17e-97708c4f4cd7",
            "nLPgt": ""
        },
        {
            "answerClientId": "be346",
            "PmOiW": "be3467ba-7a2c-44e7-8544-67befe256232",
            "jXmBD": "8494ee0f-3835-4f78-9fc3-37276261b451",
            "nLPgt": ""
        },
        {
            "answerClientId": "60ab5",
            "nLPgt": "",
            "PmOiW": "60ab5259-d159-469b-afa0-0b5dcc322a60",
            "jXmBD": "858e27c3-da87-4bc6-8530-81e5a2b08241"
        },
        {
            "answerClientId": "e99ee",
            "jXmBD": "e5738fc6-fb2e-4364-b7f1-17d6884d9e08",
            "nLPgt": "",
            "PmOiW": "e99ee201-1978-42e5-9e7e-e8166c1aea97"
        },
        {
            "answerClientId": "c6328",
            "nLPgt": "",
            "PmOiW": "c6328d23-3902-480d-b0e3-fcb49acc8118",
            "jXmBD": "74741193-4a40-4c27-ae58-38f7744371b7"
        },
        {
            "answerClientId": "00cfc",
            "nLPgt": "",
            "jXmBD": "cf62d430-675f-4c51-ba27-c3bec6b2bafa",
            "PmOiW": "00cfc994-90f3-4136-949e-029db9cb427d"
        },
        {
            "answerClientId": "69586",
            "PmOiW": "69586d99-3f62-46b0-9d8a-e22f4556f11e",
            "jXmBD": "4bde5c54-9acc-49c7-8152-549cb10441aa",
            "nLPgt": ""
        },
        {
            "answerClientId": "d6241",
            "nLPgt": "",
            "jXmBD": "06293c81-85fa-4661-b41d-a7be0f1984a9",
            "PmOiW": "d6241abd-688f-4458-abf6-45bc8c66825c"
        },
        {
            "answerClientId": "7bc6a",
            "PmOiW": "7bc6a7cd-960e-402c-a1cc-4752d69a78f8",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
            "jXmBD": "3458a5b5-b381-4f64-a302-b217ab1068e5"
        },
        {
            "answerClientId": "b221f",
            "PmOiW": "b221ff10-8fe8-4ccd-a25d-918dd5688182",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
            "jXmBD": "e90877c1-a757-439a-bfc0-e512e7be5c62"
        },
        {
            "answerClientId": "9ade6",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
            "jXmBD": "41027650-bff6-4850-a9f7-a663cf5f4505",
            "PmOiW": "9ade6d45-3d8a-4fc3-9000-3804a35a63d1"
        },
        {
            "answerClientId": "eef59",
            "jXmBD": "91b40fec-9817-40d6-9888-8b3108d11268",
            "PmOiW": "eef59e17-336d-4e7d-ae14-dff1c8e294e0",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
        },
        {
            "answerClientId": "ad610",
            "nLPgt": "",
            "jXmBD": "feb0923f-3832-48ab-a2f1-d5f045b998f9",
            "PmOiW": "ad610b28-ffd8-4d3b-961c-37819f8e4fc3"
        },
        {
            "answerClientId": "ab556",
            "PmOiW": "ab556124-7ef3-4a30-9544-86641bd2d298",
            "jXmBD": "280ec02c-cdaf-4032-961a-4093a4dfef81",
            "nLPgt": ""
        },
        {
            "answerClientId": "5831c",
            "PmOiW": "5831c213-a510-43e5-ad43-044ce938ba25",
            "jXmBD": "b5e95bdd-02b2-4262-bbc5-cd97296c22c9",
            "nLPgt": ""
        },
        {
            "answerClientId": "7bf67",
            "nLPgt": "",
            "PmOiW": "7bf673ed-2853-47c7-b6c3-febe325d03b2",
            "jXmBD": "941d5239-e09a-49f2-8d60-6aebae0d479b"
        },
        {
            "answerClientId": "e740b",
            "nLPgt": "",
            "jXmBD": "25f01f38-90ce-4dc3-9266-9dc15bffb167",
            "PmOiW": "e740bd66-62fe-477b-8c00-f4d6bb9eb5f5"
        },
        {
            "answerClientId": "fd700",
            "PmOiW": "fd700dca-de47-44e4-b152-e610e283c0f0",
            "nLPgt": "",
            "jXmBD": "5ac88b72-1fc6-41c4-b3de-957dd9d0064d"
        },
        {
            "answerClientId": "ffd63",
            "PmOiW": "ffd638f2-781e-498a-8d3c-d9333806ee39",
            "nLPgt": "",
            "jXmBD": "40572f44-3a8e-47e0-904d-02a3b2db9d80"
        },
        {
            "answerClientId": "1d6d5",
            "jXmBD": "653a88cc-81ca-4822-9c49-228faf6f52a3",
            "PmOiW": "1d6d5e0e-96fa-48f6-ad2a-10296db2f5e7",
            "nLPgt": ""
        },
        {
            "answerClientId": "85a3c",
            "nLPgt": "",
            "PmOiW": "85a3c333-7d60-46af-979c-ff56d8500194",
            "jXmBD": "7a948f80-3ca9-4534-a098-8d62e6ec94a7"
        },
        {
            "answerClientId": "6f908",
            "nLPgt": "",
            "jXmBD": "c6cf8e7d-deec-4562-9dd2-f88501ad0815",
            "PmOiW": "6f908b50-f1dd-4d7d-b408-b020dc82f1bf"
        },
        {
            "answerClientId": "b5d32",
            "jXmBD": "77ee8ccf-ad7b-42eb-918a-91c978b4ad47",
            "PmOiW": "b5d3274d-2f9d-4d30-8077-455f99b86a65",
            "nLPgt": ""
        },
        {
            "answerClientId": "2a4b7",
            "PmOiW": "2a4b7ba9-ae60-47d1-8614-c4269ca57346",
            "nLPgt": "",
            "jXmBD": "75221ad6-03eb-488b-93c5-30571bfe785a"
        },
        {
            "answerClientId": "4fb53",
            "PmOiW": "4fb53ae9-7462-4a72-946d-e4c26df70563",
            "nLPgt": "",
            "jXmBD": "28b67186-f035-414e-bc62-1c134cbf08f2"
        },
        {
            "answerClientId": "9a2a5",
            "PmOiW": "9a2a568b-8f67-4138-8fb7-e878a4a77965",
            "nLPgt": "",
            "jXmBD": "da27ab43-4505-427d-99c5-9f81f118f19e"
        },
        {
            "answerClientId": "44a5e",
            "PmOiW": "44a5eecf-e9dd-490c-8db9-603351871fb7",
            "nLPgt": "",
            "jXmBD": "5ffbf5c0-a224-4639-acfd-fb65a428af0e"
        },
        {
            "answerClientId": "9ab81",
            "jXmBD": "b472680e-7e7a-44b3-a09b-98a2c5add261",
            "PmOiW": "9ab81213-19c5-4e0d-ba82-081f1972bfda",
            "nLPgt": ""
        },
        {
            "answerClientId": "b7b83",
            "nLPgt": "",
            "PmOiW": "b7b8365f-999d-46f4-beda-31ede7917c0d",
            "jXmBD": "6c53b9be-80ff-4442-aeca-e5e0753fe893"
        },
        {
            "answerClientId": "512a2",
            "PmOiW": "512a2ced-00c6-41dd-8ee4-cc12472befdf",
            "nLPgt": "",
            "jXmBD": "c4c44b68-d159-44bf-b096-78bffd737768"
        },
        {
            "answerClientId": "bf4bc",
            "nLPgt": "",
            "PmOiW": "bf4bc2d1-e9cd-4403-87b6-5f9be970b8f3",
            "jXmBD": "681a0e4d-b625-48c3-9c2c-986d2334c7b6"
        },
        {
            "answerClientId": "a4a1c",
            "nLPgt": "",
            "jXmBD": "6d56f311-d845-4f67-8483-1a27560cfa7a",
            "PmOiW": "a4a1c8f9-a8f6-42d0-a771-a642a9cb4d68"
        },
        {
            "answerClientId": "e1978",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
            "PmOiW": "e1978bc1-45ff-4f34-98b9-4edcf684abd8",
            "jXmBD": "9f628e65-3324-4896-9ce5-4f1a42992db8"
        },
        {
            "answerClientId": "d1a20",
            "jXmBD": "446716c0-144d-4db1-b3c3-9c095c9ca254",
            "PmOiW": "d1a2055e-bf9b-4e16-affd-d111be4d7be6",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
        },
        {
            "answerClientId": "6be71",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
            "jXmBD": "737bb9e1-b83f-46bb-bbb1-2f5a24e55ad8",
            "PmOiW": "6be71005-1f87-48e9-97ee-6d1acc55e0e3"
        },
        {
            "answerClientId": "8fd0c",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
            "PmOiW": "8fd0c3c4-06b6-4ad2-933e-6ecce244579a",
            "jXmBD": "5c8ca20f-d33f-4c73-a5df-3cdbc21443ee"
        },
        {
            "answerClientId": "91e4d",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
            "PmOiW": "91e4dfaa-0812-4764-9082-0da13f778196",
            "jXmBD": "90141220-9e68-4e3d-b861-0689267f8774"
        },
        {
            "answerClientId": "461f8",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
            "PmOiW": "461f8cf9-ca25-4a3d-bd5c-21c98e4a7caa",
            "jXmBD": "fc7f0b21-cae5-4938-970f-bdd2bc5f1782"
        },
        {
            "answerClientId": "f8b37",
            "PmOiW": "f8b37d7e-1986-4b12-9901-3c0dfa1da7eb",
            "jXmBD": "eb6641d0-ed4c-4ef5-a5ff-258e95e3da61",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
        },
        {
            "answerClientId": "2bd8b",
            "PmOiW": "2bd8b680-2711-419f-9b3c-eaf9deb4b0f0",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
            "jXmBD": "638c7672-b28e-42f3-863b-e25e5db66b32"
        },
        {
            "answerClientId": "10ece",
            "jXmBD": "a61a3666-04c6-4047-ae55-3d9609eca9b9",
            "PmOiW": "10eceba4-8c2a-475a-95b6-721d160c16c2",
            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
        },
        {
            "answerClientId": "ed9a1",
            "nLPgt": "",
            "PmOiW": "ed9a1c6e-0df8-4ae3-8ba1-bea0d181c709",
            "jXmBD": "ac6b5515-db83-41d4-9eab-676dd801a457"
        },
        {
            "answerClientId": "25b38",
            "PmOiW": "25b380f3-6e90-4553-93ae-b55a6e2943f5",
            "jXmBD": "4fb2236d-cabc-4d79-835c-918c6fd25654"
        }
    ],
    "widgetAnswers": [],
    "subHeadings": [
        {
            "entries": {},
            "id": "ee43827c-806d-43ff-b5ec-c4cbe77df8d7",
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "subHeading": "ApproachSelectionTableId",
            "inputType": "ReadOnly",
            "type": "",
            "ordering": 1,
            "complexContent": [],
            "dependencies": null,
            "formula": null,
            "subHeadingClientId": "PmOiW",
            "reference": "",
            "limitContent": null,
            "linkQuestionId": null,
            "linkQuestionClientId": null,
            "direction": null,
            "answerClientId": "ed9a1",
            "isNew": null,
            "complexAnwserOptions": null,
            "replicated": 0,
            "indicators": [],
            "reviewData": {}
        },
        {
            "entries": {},
            "id": "6087a5bc-5c17-4f5f-9ca7-6e7e7731e37b",
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "subHeading": "EngagementApproachId",
            "inputType": "ReadOnly",
            "type": "",
            "ordering": 2,
            "complexContent": [],
            "dependencies": null,
            "formula": null,
            "subHeadingClientId": "nLPgt",
            "reference": "",
            "limitContent": null,
            "linkQuestionId": null,
            "linkQuestionClientId": null,
            "direction": null,
            "answerClientId": "ed9a1",
            "isNew": null,
            "complexAnwserOptions": null,
            "replicated": 0,
            "indicators": [],
            "reviewData": {}
        },
        {
            "entries": {},
            "id": "baeaa1d1-3d64-48d3-907f-b749aa7e2063",
            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "subHeading": "ParentId",
            "inputType": "ReadOnly",
            "type": "",
            "ordering": 3,
            "complexContent": [],
            "dependencies": null,
            "formula": null,
            "subHeadingClientId": "jXmBD",
            "reference": "",
            "limitContent": null,
            "linkQuestionId": null,
            "linkQuestionClientId": null,
            "direction": null,
            "answerClientId": "ed9a1",
            "isNew": null,
            "complexAnwserOptions": null,
            "replicated": 0,
            "indicators": [],
            "reviewData": {}
        }
    ],
    "foreignObject": null,
    "foreignKey": null,
    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
    "sourceWorkingPaperId": null,
    "sourceObjectId": null,
    "widgetData": {
        "data": [
            {
                "id": "e1978bc1-45ff-4f34-98b9-4edcf684abd8",
                "order": null,
                "actionStatus": 2,
                "isActive": true,
                "typeOfDisaggregation": 1,
                "engagementApproach": {
                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                    "isActive": true,
                    "isCustom": false,
                    "guidance": null,
                    "approachCode": null,
                    "engagementSapInputs": []
                },
                "createdTime": "2023-04-13T06:49:04.5583048",
                "checkBox": "no",
                "determineDisaggregationPartName": "123123",
                "tempCurrentPeriod": "123123",
                "currentPeriodAmount": "123123",
                "tempPriorPeriod": "123123",
                "priorPeriodAmount": "123123",
                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
            },
            {
                "id": "d1a2055e-bf9b-4e16-affd-d111be4d7be6",
                "order": null,
                "actionStatus": 2,
                "isActive": true,
                "typeOfDisaggregation": 1,
                "engagementApproach": {
                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                    "isActive": true,
                    "isCustom": false,
                    "guidance": null,
                    "approachCode": null,
                    "engagementSapInputs": []
                },
                "createdTime": "2023-04-13T06:49:04.5585821",
                "checkBox": "no",
                "determineDisaggregationPartName": "123123",
                "tempCurrentPeriod": "4567457",
                "currentPeriodAmount": "4567457",
                "tempPriorPeriod": "6457568",
                "priorPeriodAmount": "6457568",
                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
            },
            {
                "id": "6be71005-1f87-48e9-97ee-6d1acc55e0e3",
                "order": null,
                "actionStatus": 2,
                "isActive": true,
                "typeOfDisaggregation": 1,
                "engagementApproach": {
                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                    "isActive": true,
                    "isCustom": false,
                    "guidance": null,
                    "approachCode": null,
                    "engagementSapInputs": []
                },
                "createdTime": "2023-04-13T06:49:04.5586217",
                "checkBox": "no",
                "determineDisaggregationPartName": "123123",
                "tempCurrentPeriod": "4567457",
                "currentPeriodAmount": "4567457",
                "tempPriorPeriod": "6457568",
                "priorPeriodAmount": "6457568",
                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
            },
            {
                "id": "8fd0c3c4-06b6-4ad2-933e-6ecce244579a",
                "order": null,
                "actionStatus": 2,
                "isActive": true,
                "typeOfDisaggregation": 1,
                "engagementApproach": {
                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                    "isActive": true,
                    "isCustom": false,
                    "guidance": null,
                    "approachCode": null,
                    "engagementSapInputs": []
                },
                "createdTime": "2023-04-13T06:49:04.5586432",
                "checkBox": "no",
                "determineDisaggregationPartName": "123123",
                "tempCurrentPeriod": "4567457",
                "currentPeriodAmount": "4567457",
                "tempPriorPeriod": "6457568",
                "priorPeriodAmount": "6457568",
                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
            },
            {
                "id": "91e4dfaa-0812-4764-9082-0da13f778196",
                "order": null,
                "actionStatus": 2,
                "isActive": true,
                "typeOfDisaggregation": 1,
                "engagementApproach": {
                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                    "isActive": true,
                    "isCustom": false,
                    "guidance": null,
                    "approachCode": null,
                    "engagementSapInputs": []
                },
                "createdTime": "2023-04-13T06:49:04.5586653",
                "checkBox": "no",
                "determineDisaggregationPartName": "123123",
                "tempCurrentPeriod": "4567457",
                "currentPeriodAmount": "4567457",
                "tempPriorPeriod": "6457568",
                "priorPeriodAmount": "6457568",
                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
            },
            {
                "id": "461f8cf9-ca25-4a3d-bd5c-21c98e4a7caa",
                "order": null,
                "actionStatus": 2,
                "isActive": true,
                "typeOfDisaggregation": 1,
                "engagementApproach": {
                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                    "isActive": true,
                    "isCustom": false,
                    "guidance": null,
                    "approachCode": null,
                    "engagementSapInputs": []
                },
                "createdTime": "2023-04-13T06:49:04.5586836",
                "checkBox": "no",
                "determineDisaggregationPartName": "123123",
                "tempCurrentPeriod": "4567457",
                "currentPeriodAmount": "4567457",
                "tempPriorPeriod": "6457568",
                "priorPeriodAmount": "6457568",
                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
            },
            {
                "id": "f8b37d7e-1986-4b12-9901-3c0dfa1da7eb",
                "order": null,
                "actionStatus": 2,
                "isActive": true,
                "typeOfDisaggregation": 1,
                "engagementApproach": {
                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                    "isActive": true,
                    "isCustom": false,
                    "guidance": null,
                    "approachCode": null,
                    "engagementSapInputs": []
                },
                "createdTime": "2023-04-13T06:49:04.5587019",
                "checkBox": "no",
                "determineDisaggregationPartName": "123123",
                "tempCurrentPeriod": "4567457",
                "currentPeriodAmount": "4567457",
                "tempPriorPeriod": "6457568",
                "priorPeriodAmount": "6457568",
                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
            },
            {
                "id": "2bd8b680-2711-419f-9b3c-eaf9deb4b0f0",
                "order": null,
                "actionStatus": 2,
                "isActive": true,
                "typeOfDisaggregation": 1,
                "engagementApproach": {
                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                    "isActive": true,
                    "isCustom": false,
                    "guidance": null,
                    "approachCode": null,
                    "engagementSapInputs": []
                },
                "createdTime": "2023-04-13T06:49:04.5587198",
                "checkBox": "no",
                "determineDisaggregationPartName": "123123",
                "tempCurrentPeriod": "4567457",
                "currentPeriodAmount": "4567457",
                "tempPriorPeriod": "6457568",
                "priorPeriodAmount": "6457568",
                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
            },
            {
                "id": "10eceba4-8c2a-475a-95b6-721d160c16c2",
                "order": null,
                "actionStatus": 2,
                "isActive": true,
                "typeOfDisaggregation": 1,
                "engagementApproach": {
                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                    "isActive": true,
                    "isCustom": false,
                    "guidance": null,
                    "approachCode": null,
                    "engagementSapInputs": []
                },
                "createdTime": "2023-04-13T06:49:04.558737",
                "checkBox": "no",
                "determineDisaggregationPartName": "123123",
                "tempCurrentPeriod": "4567457",
                "currentPeriodAmount": "4567457",
                "tempPriorPeriod": "6457568",
                "priorPeriodAmount": "6457568",
                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
            },
            {
                "id": "ed9a1c6e-0df8-4ae3-8ba1-bea0d181c709",
                "order": null,
                "actionStatus": 2,
                "isActive": true,
                "typeOfDisaggregation": 1,
                "engagementApproach": null,
                "createdTime": "2023-04-13T06:49:04.5587559",
                "checkBox": "no",
                "determineDisaggregationPartName": "123123",
                "tempCurrentPeriod": "4567457",
                "currentPeriodAmount": "4567457",
                "tempPriorPeriod": "6457568",
                "priorPeriodAmount": "6457568",
                "engagementApproachName": ""
            }
        ],
        "engagementApproachs": [
            {
                "id": "48295161-405e-4ac8-9703-292923228dc5",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                "name": "Straight Line - Using prior-period amount over average depreciable assets",
                "isActive": true,
                "isCustom": false,
                "guidance": null,
                "approachCode": null,
                "engagementSapInputs": []
            },
            {
                "id": "6f75a1fa-54be-442a-8c08-ccec4b2b0b9d",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "guidanceId": "92577adc-a7ad-4271-85ee-3a518ebaa5b3",
                "name": "Using an average of two prior-period additions",
                "isActive": true,
                "isCustom": false,
                "guidance": null,
                "approachCode": null,
                "engagementSapInputs": []
            },
            {
                "id": "8457e7ac-21ea-4513-8a4f-ed3fd4ad32c4",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "guidanceId": "d1094548-c36a-4d3b-9d73-d1865365b486",
                "name": "Using an average of two prior-period disposals",
                "isActive": true,
                "isCustom": false,
                "guidance": null,
                "approachCode": null,
                "engagementSapInputs": []
            },
            {
                "id": "214a9862-7eca-46b6-a905-c9475aed046b",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "guidanceId": "71e166a0-1065-452f-9cfb-4d5e42460b68",
                "name": "Using depreciation lives",
                "isActive": true,
                "isCustom": false,
                "guidance": null,
                "approachCode": null,
                "engagementSapInputs": []
            },
            {
                "id": "448bdb84-f53a-4baf-9fa7-e728aed0f618",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "guidanceId": "9359141b-dc34-4e66-bf3f-f1f8d9b7e6e2",
                "name": "Written Down Value - Using prior-period amount over average depreciable assets",
                "isActive": true,
                "isCustom": false,
                "guidance": null,
                "approachCode": null,
                "engagementSapInputs": []
            },
            {
                "id": "5338ee46-eca1-4337-bfe6-7076bd381df6",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "guidanceId": null,
                "name": "Other - custom approach",
                "isActive": true,
                "isCustom": true,
                "guidance": null,
                "approachCode": null,
                "engagementSapInputs": []
            }
        ],
        "guidances": [],
        "id": "434653bd-6fe3-4fd8-9891-b3c5d13d68c5",
        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
        "wpQuestionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
        "contentTitle": "Approach selection table",
        "contentTitleTranslationArgs": null,
        "contentWidget": "{\"columns\":[{\"caption\":\"Disaggregated Part Name\",\"order\":0},{\"caption\":\"Current Period\",\"order\":1},{\"caption\":\"Prior Period\",\"order\":2},{\"caption\":\"Approach for developing an expectation\",\"order\":3}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
        "questionDisplayType": "66439221",
        "questionDisplayTypeName": "DtwWidgetSAPApproachSelectionTable",
        "isActive": true,
        "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
        "accountingPeriodType": null,
        "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
        "oldId": "00000000-0000-0000-0000-000000000000",
        "groupId": "00000000-0000-0000-0000-000000000000",
        "engagementWorksheetId": null,
        "visualizationUploadData": null,
        "oldWpQuestionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
        "controlRelianceApproachOption": null,
        "trialBalanceDataVM": null,
        "previousWidgetData": null,
        "visualizationActivationSectionData": null,
        "engagementProcedureTestingApproachType": null,
        "wpSubHeadingTemplate": null,
        "questionActive": true,
        "approachTableData": [
            {
                "id": "e1978bc1-45ff-4f34-98b9-4edcf684abd8",
                "order": null,
                "actionStatus": 2,
                "isActive": true,
                "typeOfDisaggregation": 1,
                "engagementApproach": {
                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                    "isActive": true,
                    "isCustom": false,
                    "guidance": null,
                    "approachCode": null,
                    "engagementSapInputs": []
                },
                "createdTime": "2023-04-13T06:49:04.5583048",
                "checkBox": "no",
                "determineDisaggregationPartName": "123123",
                "tempCurrentPeriod": "123123",
                "currentPeriodAmount": "123123",
                "tempPriorPeriod": "123123",
                "priorPeriodAmount": "123123",
                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
            },
            {
                "id": "d1a2055e-bf9b-4e16-affd-d111be4d7be6",
                "order": null,
                "actionStatus": 2,
                "isActive": true,
                "typeOfDisaggregation": 1,
                "engagementApproach": {
                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                    "isActive": true,
                    "isCustom": false,
                    "guidance": null,
                    "approachCode": null,
                    "engagementSapInputs": []
                },
                "createdTime": "2023-04-13T06:49:04.5585821",
                "checkBox": "no",
                "determineDisaggregationPartName": "123123",
                "tempCurrentPeriod": "4567457",
                "currentPeriodAmount": "4567457",
                "tempPriorPeriod": "6457568",
                "priorPeriodAmount": "6457568",
                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
            },
            {
                "id": "6be71005-1f87-48e9-97ee-6d1acc55e0e3",
                "order": null,
                "actionStatus": 2,
                "isActive": true,
                "typeOfDisaggregation": 1,
                "engagementApproach": {
                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                    "isActive": true,
                    "isCustom": false,
                    "guidance": null,
                    "approachCode": null,
                    "engagementSapInputs": []
                },
                "createdTime": "2023-04-13T06:49:04.5586217",
                "checkBox": "no",
                "determineDisaggregationPartName": "123123",
                "tempCurrentPeriod": "4567457",
                "currentPeriodAmount": "4567457",
                "tempPriorPeriod": "6457568",
                "priorPeriodAmount": "6457568",
                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
            },
            {
                "id": "8fd0c3c4-06b6-4ad2-933e-6ecce244579a",
                "order": null,
                "actionStatus": 2,
                "isActive": true,
                "typeOfDisaggregation": 1,
                "engagementApproach": {
                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                    "isActive": true,
                    "isCustom": false,
                    "guidance": null,
                    "approachCode": null,
                    "engagementSapInputs": []
                },
                "createdTime": "2023-04-13T06:49:04.5586432",
                "checkBox": "no",
                "determineDisaggregationPartName": "123123",
                "tempCurrentPeriod": "4567457",
                "currentPeriodAmount": "4567457",
                "tempPriorPeriod": "6457568",
                "priorPeriodAmount": "6457568",
                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
            },
            {
                "id": "91e4dfaa-0812-4764-9082-0da13f778196",
                "order": null,
                "actionStatus": 2,
                "isActive": true,
                "typeOfDisaggregation": 1,
                "engagementApproach": {
                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                    "isActive": true,
                    "isCustom": false,
                    "guidance": null,
                    "approachCode": null,
                    "engagementSapInputs": []
                },
                "createdTime": "2023-04-13T06:49:04.5586653",
                "checkBox": "no",
                "determineDisaggregationPartName": "123123",
                "tempCurrentPeriod": "4567457",
                "currentPeriodAmount": "4567457",
                "tempPriorPeriod": "6457568",
                "priorPeriodAmount": "6457568",
                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
            },
            {
                "id": "461f8cf9-ca25-4a3d-bd5c-21c98e4a7caa",
                "order": null,
                "actionStatus": 2,
                "isActive": true,
                "typeOfDisaggregation": 1,
                "engagementApproach": {
                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                    "isActive": true,
                    "isCustom": false,
                    "guidance": null,
                    "approachCode": null,
                    "engagementSapInputs": []
                },
                "createdTime": "2023-04-13T06:49:04.5586836",
                "checkBox": "no",
                "determineDisaggregationPartName": "123123",
                "tempCurrentPeriod": "4567457",
                "currentPeriodAmount": "4567457",
                "tempPriorPeriod": "6457568",
                "priorPeriodAmount": "6457568",
                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
            },
            {
                "id": "f8b37d7e-1986-4b12-9901-3c0dfa1da7eb",
                "order": null,
                "actionStatus": 2,
                "isActive": true,
                "typeOfDisaggregation": 1,
                "engagementApproach": {
                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                    "isActive": true,
                    "isCustom": false,
                    "guidance": null,
                    "approachCode": null,
                    "engagementSapInputs": []
                },
                "createdTime": "2023-04-13T06:49:04.5587019",
                "checkBox": "no",
                "determineDisaggregationPartName": "123123",
                "tempCurrentPeriod": "4567457",
                "currentPeriodAmount": "4567457",
                "tempPriorPeriod": "6457568",
                "priorPeriodAmount": "6457568",
                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
            },
            {
                "id": "2bd8b680-2711-419f-9b3c-eaf9deb4b0f0",
                "order": null,
                "actionStatus": 2,
                "isActive": true,
                "typeOfDisaggregation": 1,
                "engagementApproach": {
                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                    "isActive": true,
                    "isCustom": false,
                    "guidance": null,
                    "approachCode": null,
                    "engagementSapInputs": []
                },
                "createdTime": "2023-04-13T06:49:04.5587198",
                "checkBox": "no",
                "determineDisaggregationPartName": "123123",
                "tempCurrentPeriod": "4567457",
                "currentPeriodAmount": "4567457",
                "tempPriorPeriod": "6457568",
                "priorPeriodAmount": "6457568",
                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
            },
            {
                "id": "10eceba4-8c2a-475a-95b6-721d160c16c2",
                "order": null,
                "actionStatus": 2,
                "isActive": true,
                "typeOfDisaggregation": 1,
                "engagementApproach": {
                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                    "isActive": true,
                    "isCustom": false,
                    "guidance": null,
                    "approachCode": null,
                    "engagementSapInputs": []
                },
                "createdTime": "2023-04-13T06:49:04.558737",
                "checkBox": "no",
                "determineDisaggregationPartName": "123123",
                "tempCurrentPeriod": "4567457",
                "currentPeriodAmount": "4567457",
                "tempPriorPeriod": "6457568",
                "priorPeriodAmount": "6457568",
                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
            }
        ]
    },
    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
    "workingPaperName": null,
    "replicated": 0,
    "questionId": "c585eb88-08e5-4d12-be56-71d71c42d008",
    "disabledBy": null,
    "disabled": false,
    "parentQuestionDisplayTypeName": null,
    "isHidden": false,
    "isTemplate": false,
    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
    "sourceCloneWPQuestionId": null,
    "activationHierarchies": null,
    "indicators": [],
    "guidances": [
        {
            "id": "85a83a16-2108-43f6-af00-a6e31aeeb575",
            "type": "Information",
            "text": "Develop an expectation of current-year %fsli%.\r\n\r\nThere are different ways of developing the expectation. Common techniques may include developing an expectation using:\r\n\r\n%sap_approaches%\r\n\r\nThe suitability of the method use must be documented in the text box provided under \"Substantive analytical procedure considerations\"",
            "title": "",
            "link": "",
            "domainLink": "",
            "sourcePublication": null,
            "sourceSection": null,
            "activeSourcePublication": null,
            "activeSourceSection": null,
            "minValue": null,
            "maxValue": null,
            "extendedMinValue": null,
            "extendedMaxValue": null,
            "isFsl": false,
            "parentRowId": null,
            "parentColumnId": 4,
            "parentObjectType": "UITrigger",
            "parentObjectName": "UITrigger",
            "parentId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "childId": null,
            "guidanceId": "00000000-0000-0000-0000-000000000000",
            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
            "sourceTodoId": null,
            "sourceSectionId": null,
            "listValueId": 0,
            "isExpandByDefault": false,
            "isVisualizationDashboard": false,
            "titleTranslationArgs": null,
            "isPanel": true
        }
    ],
    "isPanel": true,
    "isActive": true,
    "reviewData": {},
    "updateVersion": 1,
    "commonTools": [],
    "renderType": "FIELD",
    "autoName": "DtwWidgetSAPApproachSelectionTable",
    "sectionHasMoreCloneGroup": false,
    "formHasMoreSection": true,
    "wpTestType": "Final",
    "papWidgetData": {},
    "relatedQuestion": {},
    "currentTodo": {
        "activeRequests": 0,
        "activeRequestFiles": 0,
        "activeComments": 0,
        "completedRequests": 0,
        "reviewNotesOpenCount": 0,
        "reviewNotesClearedCount": 0,
        "reviewNotesClosedCount": 0,
        "riskFlagCount": 0,
        "reviewedSignOffs": [],
        "preparedSignOffs": [],
        "lockInfo": {
            "isLock": false,
            "lockObject": null
        },
        "id": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
        "engagementID": "9c0afee4-f82d-442b-be47-933ae0620439",
        "clientAssignee": null,
        "preparer": null,
        "reviewer": null,
        "createdUser": {
            "id": "d985ed10-b63d-4073-8cba-24a1ea409399",
            "type": "AUDITOR",
            "username": null,
            "email": "hleduc@deloitte.ca",
            "locale": null,
            "name": null,
            "lastName": "Nguyen",
            "firstName": "Hanh",
            "jobTitle": null,
            "phone": null,
            "phoneTmp": null,
            "status": "ACTIVE",
            "skipOnboard": false,
            "lastChangePassword": null,
            "isRequiredPhoneVerification": false,
            "lastOnboardedEID": null,
            "referral": null,
            "dateCreated": 0,
            "lastModified": 0,
            "initials": "HL",
            "geoCode": null,
            "userGeoCode": null,
            "systemTeams": null
        },
        "lastSavedUser": {
            "id": "d985ed10-b63d-4073-8cba-24a1ea409399",
            "type": "AUDITOR",
            "username": null,
            "email": "hleduc@deloitte.ca",
            "locale": null,
            "name": null,
            "lastName": "Nguyen",
            "firstName": "Hanh",
            "jobTitle": null,
            "phone": null,
            "phoneTmp": null,
            "status": "ACTIVE",
            "skipOnboard": false,
            "lastChangePassword": null,
            "isRequiredPhoneVerification": false,
            "lastOnboardedEID": null,
            "referral": null,
            "dateCreated": 0,
            "lastModified": 0,
            "initials": "HL",
            "geoCode": null,
            "userGeoCode": null,
            "systemTeams": null
        },
        "dueDate": 0,
        "status": "ACTIVE",
        "name": "DTWP Substantive analytical procedures (PPE.CP1) - Final",
        "description": "Perform substantive analytical procedures",
        "createdBy": "d985ed10-b63d-4073-8cba-24a1ea409399",
        "urgent": false,
        "flowStatus": null,
        "todoType": "AWP",
        "wpTestType": "Final",
        "wpPhase": "SUBSTANTIVE",
        "dateCreated": 1680751429555,
        "lastModified": 1681368546507,
        "engagementContentAreaId": null,
        "toBeDeleted": false,
        "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
        "businessType": {
            "id": "f1726470-718f-4bb9-a4f8-e9790dee0d6f",
            "name": "Standalone",
            "type": 58033675,
            "inkId": 58033675
        },
        "standardId": null,
        "todoTabDetail": {
            "id": "23006.02",
            "phase": "Perform",
            "subPhase": "Substantive testing - Property, plant, and equipment",
            "type": "STANDARD",
            "selectedAuditOpinionBusinessIds": [],
            "groupComponents": [
                ""
            ],
            "groupStandAloneOpinions": []
        }
    },
    "currentEngagement": {
        "id": "9c0afee4-f82d-442b-be47-933ae0620439",
        "encryptedId": "DAAAAJDwTqHcxm6dPzDrmxAAAABGbJCgjvKDAi+xgpd4XvVrkkUalQzlRkluEA2akH0EfRL8LKNR/ehfX4iAYar/sJdfvYWBDjkMetGeCBojr7HYDO3li6GiY/W8G+WpS+W3sUB8f7VkUsVdB8uBd03jVlP9asOW1eNZnkqXXQgDSWhv0Jys9lU6MT35CT8sP8n1NaYQDpR0",
        "name": "Test SA",
        "container": "CA",
        "status": "In Progress",
        "statusCode": "48720521",
        "chargeCode": null,
        "periodEndDate": "2023-04-06T00:00:00",
        "business": {
            "id": "5754e2e4-aa2d-4077-9b27-ec36d987a679",
            "name": "May31-newcode-2",
            "siteCollectionUrl": "https://hainguyenstepmedia.sharepoint.com/sites/VSA-d-5754e2e4-aa2d-4077-9b27-ec36d987a679",
            "encryptedSiteCollectionUrl": "DAAAAL3CEXSPFnssAWV/PRAAAADvrXWjXO6u4aE6KUutaryI53VIFNjDG/+x9J6xC68nF1SHC2l/PZH95eLsEKNs1x6/OS6VTRNdp6Xl/IbuDQbGrAtDWBqthjeakHEgPrqKPHtq4Y8+E/O0RObwQ3TCuD2lKf0XxieNyXmq"
        },
        "teamMembers": [
            {
                "id": "6b4f1cdd-3c65-4cfc-9472-a829e99a15a1",
                "userId": "d985ed10-b63d-4073-8cba-24a1ea409399",
                "titleId": "58bd5489-8a78-4073-adc3-e3bd929f616d",
                "roleId": "2395cd45-996d-43ed-a726-f1cbb6e16217",
                "initial": "HL"
            }
        ],
        "createdTime": "2023-04-06T03:23:49.5553723",
        "lastSavedTime": "2023-04-06T03:23:49.5553723",
        "engagementBusinesses": {
            "id": "116d2a46-c812-412e-a387-0b0b913b46d0",
            "businessId": "5754e2e4-aa2d-4077-9b27-ec36d987a679",
            "businessTypeName": "Standalone",
            "businessTypeId": "f1726470-718f-4bb9-a4f8-e9790dee0d6f",
            "componentName": "May31-newcode-2",
            "shortName": "",
            "isActive": true,
            "inkId": 58033675,
            "isAuditedByGroupEngagementTeam": null,
            "isWpIncludedInGroupAuditFile": null,
            "isStandaloneRequired": null,
            "isTbConsolidation": null,
            "nature": null,
            "status": 0,
            "hasMappingData": true
        },
        "engagementBusinessesGroupComponent": [
            {
                "id": "116d2a46-c812-412e-a387-0b0b913b46d0",
                "businessId": "5754e2e4-aa2d-4077-9b27-ec36d987a679",
                "businessTypeName": "Standalone",
                "businessTypeId": "f1726470-718f-4bb9-a4f8-e9790dee0d6f",
                "componentName": "May31-newcode-2",
                "shortName": "",
                "isActive": true,
                "inkId": 58033675,
                "isAuditedByGroupEngagementTeam": null,
                "isWpIncludedInGroupAuditFile": null,
                "isStandaloneRequired": null,
                "isTbConsolidation": null,
                "nature": null,
                "status": 0,
                "hasMappingData": true
            }
        ],
        "systemGuidances": [
            {
                "id": "ad8f31dc-e065-4f15-ad9b-0045ba5948e5",
                "contentType": "Message",
                "messageId": "WidgetTestingTableDifferenceValueNotZeroAndNoTickmarkGuidance",
                "messageType": "attention",
                "contentText": "The difference in the highlighted cell is not “0”. Please provide an explanation using the tick mark common tool.",
                "name": ""
            },
            {
                "id": "8d1fad74-6e7d-4893-b973-006d124fd552",
                "contentType": "Message",
                "messageId": "Modal_Alert_Saving_Temporarily_Disabled",
                "messageType": "Modal",
                "contentText": "Saving is temporarily disabled. A copy of this engagement is currently being made by another user. Please wait one minute and attempt again.",
                "name": "Saving temporarily disabled"
            },
            {
                "id": "2351bf3c-7e0e-4d86-8f88-010b31104956",
                "contentType": "Message",
                "messageId": "ModalConfirmAddCustomErpVersion",
                "messageType": "Modal",
                "contentText": "You have entered a custom version of ERP/accounting system.",
                "name": "Are you sure you want to enter a custom version?"
            },
            {
                "id": "f55cefa6-fa06-4e80-9d6a-0208743f5d8d",
                "contentType": "Message",
                "messageId": "Tooltip_RiskAssessment_No_Account",
                "messageType": "attention",
                "contentText": "You cannot generate a working paper until accounts have been selected to test.",
                "name": ""
            },
            {
                "id": "c40fd2b3-eb83-4019-a7cb-02e38d82d4c5",
                "contentType": "Message",
                "messageId": "PreventRCTSaveWhenGADisclosureNotRAAllRommNrpmmGuidance",
                "messageType": "Modal",
                "contentText": "The risk classification level of this ROMM cannot be changed to NRPMM because the ABCOTD listed below is ‘Qualitatively material’ and changing it will result in all risk classifications being NRPMM. If you wish to change the risk classification level to NRPMM, you need to ensure that at least one ROMM is not NRPMM by changing response(s) to tailoring question(s), editing risk common tool(s) or adding custom ROMM(s) that are not NRPMM for the ABCOTD. To do so, click on ‘Return to risk common tool’.",
                "name": "Unable to change risk classification level of ROMM to NRPMM"
            },
            {
                "id": "170c814e-88dd-4fc8-8e0d-03a50460a40e",
                "contentType": "Message",
                "messageId": "Modal_PAR_And_Scoping_Link_Accounts",
                "messageType": "attention",
                "contentText": "There are no tailoring questions associated with the content area.",
                "name": ""
            },
            {
                "id": "0c72058e-a273-4eb7-bb75-055c39670f60",
                "contentType": "Message",
                "messageId": "Modal_GN_Already_Signedoff",
                "messageType": "Modal",
                "contentText": "You have already signed off as a reviewer, do you want to sign-off again?",
                "name": "You have already signed off"
            },
            {
                "id": "b88d0748-088a-4798-ad6a-0636220b5bf9",
                "contentType": "Message",
                "messageId": "Modal_DWP_Highest_Risk",
                "messageType": "attention",
                "contentText": "Highest level of risk from associated procedure",
                "name": ""
            },
            {
                "id": "7ce84b61-7293-469b-8908-06723f7d1299",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "Perform tables could not be updated! Please try again.",
                "name": ""
            },
            {
                "id": "36417ef3-ccc2-48ca-a574-070f66363082",
                "contentType": "Message",
                "messageId": "WarningSignificantRiskClassification",
                "messageType": "attention",
                "contentText": "A significant risk is associated to one or more controls. Users are not able to use audit evidence obtained in previous audits to test the operating effectiveness of controls.\"",
                "name": ""
            },
            {
                "id": "1a303296-4ab4-49a6-b415-07a158a724e2",
                "contentType": "Message",
                "messageId": "Modal_DWP_Threshold_Above2",
                "messageType": "attention",
                "contentText": "Explained difference from below",
                "name": ""
            },
            {
                "id": "cde29cd9-17eb-4e1a-aefa-08e7a4bb5779",
                "contentType": "Message",
                "messageId": "Warning_message1_above_Assertion_Table",
                "messageType": "attention",
                "contentText": "The following assertions have been selected by the group for <ABCOTD>, but no components have been selected: <Assertion1>, <Assertion2> and <Assertion3>",
                "name": ""
            },
            {
                "id": "797a056d-7361-48d9-bb03-0909ca2a67c5",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "After you performed this journal entry test, there were mapping changes in the trial balance view. This can have an impact on this journal entry test. For further information please run the file check",
                "name": ""
            },
            {
                "id": "fae5a687-880d-460c-9a12-09975d120419",
                "contentType": "Message",
                "messageId": "DTWP_Delete_Source_Document_Field",
                "messageType": "Modal",
                "contentText": "You are deleting a field in this supporting document group and as a result, you will lose any information in this column. Would you like to continue?",
                "name": "Delete a supporting document field"
            },
            {
                "id": "db2adf89-e982-4bee-ac8c-0b3d5dd83568",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "Journal Posting Date is missing in some of the journals in the current concerned General Ledger dataset for Remaining period.",
                "name": ""
            },
            {
                "id": "c63dc5b0-412c-42bd-b2c6-0cffab5d8418",
                "contentType": "Message",
                "messageId": "Alert_RiskAssessment_TB_Not_Mapped_To_Procedure",
                "messageType": "attention",
                "contentText": "Tip: If you choose not to select a procedure for a detailed account, you can write a reason why in the selected procedures column",
                "name": ""
            },
            {
                "id": "d4618194-ee8a-485d-b072-0d37a05b7274",
                "contentType": "Message",
                "messageId": null,
                "messageType": "attention",
                "contentText": "Substantive analytical procedures alone do not provide sufficient appropriate evidence to address a significant risk if a control reliance approach is not taken. If the operating effectiveness of relevant controls have not been tested and found to be effective, tests of datils will also need to be performed. The threshold calculation will be determined based on the assumption that a combined testing strategy (i.e., both SAP and TOD) is being applied and has therefore been calculated using higher risk and not relying on controls to reflect the impact of the combined testing strategy on the threshold calculation.",
                "name": ""
            },
            {
                "id": "bc8a01a8-7a72-48c5-a98b-0ed5cac14c93",
                "contentType": "Tooltip",
                "messageId": null,
                "messageType": "attention",
                "contentText": "This is the response chosen for the parameter 'Type of entry'. If you would like to change it, please change the response to the question. ",
                "name": ""
            },
            {
                "id": "e88a1741-6d89-440d-a2e8-0fc0b691a92b",
                "contentType": "Message",
                "messageId": "Warning_message_above_the_ABCOTD_table",
                "messageType": "attention",
                "contentText": "There are no selected assertions for <ABCOTD>",
                "name": ""
            },
            {
                "id": "dd6f69dc-0623-4c5b-a884-0fc5722c7105",
                "contentType": "Message",
                "messageId": "TooltipReviewNoteSummaryGroupComponentFilter",
                "messageType": "attention",
                "contentText": "This filter distinguishes between review notes for the group or the selected component (based on the associated group/component(s) identified in the review note).",
                "name": ""
            },
            {
                "id": "5c7cece4-d049-4f46-8a57-0fde5c3e8a9e",
                "contentType": "Message",
                "messageId": "Alert_TB_Tip_Same_Period_Same_Date",
                "messageType": "attention",
                "contentText": "Tip: A trial balance file with the same period and date has already been integrated into the platform. By uploading a new file, it will replace the existing trial balance with the new one.",
                "name": ""
            },
            {
                "id": "b17048b9-bb1b-4a63-a19a-12e1abc69a3c",
                "contentType": "Message",
                "messageId": "WarningMessageStandaloneNSMAssertionSectionDataFlowFromGroup",
                "messageType": "warning",
                "contentText": "One or more ABCOTDs in this content area are Not Significant-Material for group reporting purposes, are to be tested at the component level, and this component has been selected for further audit procedures. As a result some of the assertions are greyed out and cannot be unselected. Please navigate to the Group Identify and assess ROMMs and plan further audit procedures working paper to unselect the assertion or modify the 'Additional documentation'. ",
                "name": ""
            },
            {
                "id": "b61fd1d8-0771-4278-8e71-1421ca2b426e",
                "contentType": "Message",
                "messageId": "TooltipCreateCustomWpGroupComponentFilter",
                "messageType": "attention",
                "contentText": "This field indicates whether the documentation in the working paper relates to the group or one of the components. If a component is selected the component ID will be appended to the working paper name. Select a single response. This selection can be modified after the working paper is created by accessing the working paper properties from the working paper view.",
                "name": ""
            },
            {
                "id": "124d83c9-68fe-4687-8284-15486362a75d",
                "contentType": "Message",
                "messageId": "Download_Files",
                "messageType": "Modal",
                "contentText": "A zip file containing your selected items is ready.",
                "name": "Ready to download"
            },
            {
                "id": "5e21e6b4-b480-4c12-ae4c-164f1fbe27ba",
                "contentType": "Message",
                "messageId": "JetSelectTestAlertDeselected",
                "messageType": "caution",
                "contentText": "You did not select all the mandatory journal entry tests. Please document the engagement team's consideration of evidence for, and conclusions reached about excluding certain test(s). The exclusion of certain mandatory tests is only applicable if teams can sufficiently support and document why the fraud criteria addressed by the specific test(s) does not apply to the client or are already sufficiently covered by other procedures and, therefore, do not need to be subjected to journal entry testing.",
                "name": ""
            },
            {
                "id": "5d59458e-7350-4d80-88e6-16750544f02e",
                "contentType": "Message",
                "messageId": "ATC_Replace",
                "messageType": "Modal",
                "contentText": "The file %filename% already exists within the engagement. You can either upload as a new file called %newfilename% or replace all instances of the existing file.",
                "name": "A file with this name already exists"
            },
            {
                "id": "83da058a-6642-44b7-8a89-169695ff4768",
                "contentType": "Message",
                "messageId": "ValidationMessageActualSampleSize",
                "messageType": "Modal",
                "contentText": "A number value is required. ",
                "name": ""
            },
            {
                "id": "500dd458-912d-4789-834a-18a8dbfa2f35",
                "contentType": "Message",
                "messageId": "PreventDeleteRCTWhenGAOtherWPAllRommNrpmmGuidance",
                "messageType": "Modal",
                "contentText": " This working paper cannot be saved because the <ABCOTD> is “Qualitatively material” and saving will result in all risk classifications being NRPMM. If you wish to save the working paper, you need to ensure that at least one ROMM is not NRPMM by changing the response(s) to the highlighted question(s) in this working paper, changing response(s) to tailoring question(s) in the corresponding ‘Identification and assess ROMMs and plan further audit procedures’ working paper, editing risk common tool(s) or adding custom ROMM(s) that are not NRPMM. To do so, click on ‘Return to working paper’.  Alternatively, you can also change the “Qualitatively material” response for the <ABCOTD> in the ‘Preliminary analytical procedures and identification of significant/material ABCOTDs’ working paper. To do so, click on button ‘Change qualitatively material’. ",
                "name": "Unable to change risk classification level of ROMM to NRPMM"
            },
            {
                "id": "af372480-e786-408a-a46f-1aa58e92092b",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "Perform tables are being updated based on the overview of the flagged entries. While this is being processed, you will not be able to make any changes. Please refresh or access this working paper in sometime.",
                "name": ""
            },
            {
                "id": "482ecda5-988a-430b-b923-1b6c80383701",
                "contentType": "Message",
                "messageId": "CtWarningExceptionsHaveBeenIdentified",
                "messageType": "attention",
                "contentText": "Exceptions have been identified in the operating effectiveness testing. Please revisit the OE conclusion",
                "name": ""
            },
            {
                "id": "498d3adf-a5ce-4f87-9820-1b93f25e63a5",
                "contentType": "Message",
                "messageId": "PreventUpdateRoomFromOtherRAWhenRAAllRommNrpmmnGuidance",
                "messageType": "Modal",
                "contentText": "The risk classification level of this ROMM cannot be changed to NRPMM because the ABCOTD listed below is ‘Qualitatively material’ and changing it will result in all risk classifications being NRPMM. If you wish to change the risk classification level to NRPMM, you need to ensure that at least one ROMM is not NRPMM by changing response(s) to tailoring question(s), editing risk common tool(s) or adding custom ROMM(s) that are not NRPMM for the ABCOTD. To do so, click on ‘Return to risk common tool’.Alternatively, you can change the ‘Qualitatively material’ response for the ABCOTD listed below in the ‘Preliminary analytical procedures and identification of significant/material ABCOTD(s)’ working paper. To do so, ensure the ABCOTD is checked and click on the button ‘Change qualitatively material response'",
                "name": "Unable to change risk classification level of ROMM to NRPMM"
            },
            {
                "id": "899e4107-d5bd-46fa-ab38-1c6b7acb40cf",
                "contentType": "Message",
                "messageId": null,
                "messageType": "warning",
                "contentText": "There are open flags associated with one or more of the ABCOTDs in the content area.",
                "name": ""
            },
            {
                "id": "2fefe2d3-7933-42b2-bae1-1c85607ed1ba",
                "contentType": "Message",
                "messageId": "Modal_DWP_Difference_Recorded",
                "messageType": "attention",
                "contentText": "Difference between the recorded amount and the expectation",
                "name": ""
            },
            {
                "id": "b2e3e597-1919-4cd1-8832-1e49ea832c49",
                "contentType": "Message",
                "messageId": "Tooltip_Revert_Standard_Control_Description",
                "messageType": "attention",
                "contentText": "Reset to standard description",
                "name": ""
            },
            {
                "id": "80d5cbc7-f142-43b5-ad68-1e95f55d31e3",
                "contentType": "Message",
                "messageId": "Alert_Internal_Reference_Inactive",
                "messageType": "attention",
                "contentText": "Working paper is not active within the engagement",
                "name": ""
            },
            {
                "id": "54e4b9ca-c9c6-47fb-8c36-214d5e71bece",
                "contentType": "Tooltip",
                "messageId": "WarningRiskOfMaterialMisstatementEmpty",
                "messageType": "attention",
                "contentText": "This control is not associated to any ROMM in the engagement.",
                "name": ""
            },
            {
                "id": "6f3c0ac8-106e-4f73-ae84-216823adda43",
                "contentType": "Message",
                "messageId": "Modal_Status_Of_A_Team_Member",
                "messageType": "Modal",
                "contentText": "You are not allowed to perform a copy as you are no longer an active team member on this engagement",
                "name": "You cannot copy this engagement"
            },
            {
                "id": "d3299744-c71c-4bfd-8ee5-21a0a9a148b5",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "Under thresholds report and the overview of flagged entries section could not be updated. Please try again.",
                "name": ""
            },
            {
                "id": "40c47a34-7bee-41aa-92b4-21b94777d2d2",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "No dataset has been uploaded or marked as in-use for the Interim period so the test cannot be performed.",
                "name": ""
            },
            {
                "id": "28e1da9c-ad5a-4317-b1a3-22ce54e1788c",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "The trial balance mapping is not completed for the Interim period. The test can not be performed.",
                "name": ""
            },
            {
                "id": "e6098884-ecf9-45dd-84a6-23b122c2fe6b",
                "contentType": "Message",
                "messageId": "Modal_Cannot_Copy_Engagement",
                "messageType": "Modal",
                "contentText": "You are not allowed to copy engagements from another cloud cabinet.",
                "name": "You cannot copy this engagement"
            },
            {
                "id": "be7bf009-1ca0-488f-8fe0-2492a619295e",
                "contentType": "Message",
                "messageId": "Modal_DWP_Recorded_Amount",
                "messageType": "attention",
                "contentText": "Recorded amount from below",
                "name": ""
            },
            {
                "id": "3fbc2462-5f8b-4252-8ca8-250c85d5e739",
                "contentType": "Message",
                "messageId": "TooltipWpDetailGroupStandaloneOpinionFilter",
                "messageType": "attention",
                "contentText": "This field indicates whether the working paper supports the audit opinion of the group or a standalone component. More than one response can be selected.",
                "name": ""
            },
            {
                "id": "fabe630e-7562-4694-8eb1-291439ee335f",
                "contentType": "Message",
                "messageId": "PresentedInSectionOfTheStandaloneRawpForControl",
                "messageType": "warning",
                "contentText": "One or more ABCOTDs in this content area are significant for group reporting purposes, are to be tested at the component level, and this component has been selected for further audit procedures. As a result some of the controls in this working paper are greyed out and cannot be modified. Please navigate to the Group Identify and assess ROMMs and plan further audit procedures working paper to modify these controls.",
                "name": ""
            },
            {
                "id": "0f3a6d6f-fd69-49db-a9ef-295501f76f59",
                "contentType": "Message",
                "messageId": "Modal_Alert_Financially_Significant",
                "messageType": "attention",
                "contentText": "When financially significant is selected, all component accounts that are consolidated to accounts that are identified as material by the Group are automatically selected.",
                "name": ""
            },
            {
                "id": "9cbc5956-ec63-463e-9840-29752937f4e6",
                "contentType": "Message",
                "messageId": "Alert_DT_Pop_Above",
                "messageType": "attention",
                "contentText": "Population from field above",
                "name": ""
            },
            {
                "id": "85158bea-e5df-4247-bf5e-29f9ce9f518b",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "There is an indication that the remaining difference is quantitively material, please evaluate whether the information is sufficiently reliable for the auditor's purposes.",
                "name": ""
            },
            {
                "id": "ce086992-33bb-4e73-9459-2a37e49945f6",
                "contentType": "Message",
                "messageId": "Modal_GN_Custom_WP",
                "messageType": "Modal",
                "contentText": "Select a phase to place your working paper. You can only create a working paper in Perform or Other.",
                "name": "Create working paper"
            },
            {
                "id": "1147e353-52a3-499e-8ab3-2a6568a987c4",
                "contentType": "Message",
                "messageId": "SystemGuidanceDtwpSampleSelectionOverCtt",
                "messageType": "caution",
                "contentText": "Amount of one or more exceptions and/or total exceptions exceeds clearly trivial threshold, please evaluate qualitative and quantitative factors for the exceptions and create a misstatement if necessary.",
                "name": ""
            },
            {
                "id": "f34085d1-9b19-458c-98eb-2ab39e868618",
                "contentType": "Message",
                "messageId": "AlertMessageOnInvalidInputActualSampleSize",
                "messageType": "attention",
                "contentText": "The sample size entered here has to be more than the suggested minimum sample size. Please enter a valid number.",
                "name": ""
            },
            {
                "id": "9f87dc0e-717f-4640-9d34-2b2afee9470f",
                "contentType": "Tooltip",
                "messageId": "HaveAnySignificantInternalControlDeficienciesTooltip",
                "messageType": "attention",
                "contentText": "The system-generated response is 'Yes' when there is at least one finalized control deficiency concluded as significant deficiency, individually or in the aggregate. Otherwise, the system-generated response is 'No'.",
                "name": ""
            },
            {
                "id": "c9a41745-b6d2-482a-9745-2b5ab790d767",
                "contentType": "Message",
                "messageId": "SystemGuidanceDtwpTotalMistatementOverCtt",
                "messageType": "caution",
                "contentText": "Total misstatements exceeds clearly trivial threshold, please evaluate qualitative and quantitative factors for the projected misstatement and create a misstatement if necessary.",
                "name": ""
            },
            {
                "id": "d2465e43-d6e2-4184-9e5d-2d7029e5b118",
                "contentType": "Message",
                "messageId": "PresentedInSectionOfTheStandaloneRawpForRomms",
                "messageType": "warning",
                "contentText": "One or more ABCOTDs in this content area are significant for group reporting purposes, are to be tested at the component level, and this component has been selected for further audit procedures. As a result the ROMMs associated with this ABCOTD are greyed out and cannot be modified. Please navigate to the Group Identify and assess ROMMs and plan further audit procedures working paper to modify the risk properties.",
                "name": ""
            },
            {
                "id": "b51099d7-ef04-4f99-beb9-2ef9c11444dc",
                "contentType": "Message",
                "messageId": "Modal_GN_Delete_Subphase",
                "messageType": "Modal",
                "contentText": "Are you sure you want to delete this subphase and any working papers that may be within it?",
                "name": "You are about to delete a subphase."
            },
            {
                "id": "304568d0-fd94-4119-a54a-2efede33cf0b",
                "contentType": "Message",
                "messageId": null,
                "messageType": "attention",
                "contentText": "Tip: By selecting “No”, the Revised Materiality tab in the group audit Materiality working paper will be unlocked. If you are unsure of the answer, this question does not need to be answered at this point. If you click on “Finish”, you can continue and answer this question later in the “Materiality determined during planning” section of the group audit Materiality working paper.",
                "name": ""
            },
            {
                "id": "70a4e1a4-2458-4842-87ef-2fce0aa4accd",
                "contentType": "Message",
                "messageId": "Modal_DWP_Threshold_Above1",
                "messageType": "attention",
                "contentText": "The amount above the threshold",
                "name": ""
            },
            {
                "id": "a439cea0-5e56-44a4-8d26-32030784fe33",
                "contentType": "Message",
                "messageId": "Modal_TM_Deactivating_User",
                "messageType": "Modal",
                "contentText": "Deactivating a team member will remove access for that team member within the engagement. Any saved work by that team member will not be deleted. A deactivated team member can be enabled again later. ",
                "name": "Deactivating a team member"
            },
            {
                "id": "5f38536a-91c4-4d4a-87ee-32a185657ee9",
                "contentType": "Message",
                "messageId": "Alert_RiskAssessment_Significant_Risk_No_Control",
                "messageType": "caution",
                "contentText": " If we have determined that a significant risk exists, we are required to obtain an understanding of the entity's controls, including control activities, relevant to that risk. No relevant controls have been identified to address the following significant risk(s) -",
                "name": ""
            },
            {
                "id": "39b28d08-b7b4-402d-879e-32f8fdc393b8",
                "contentType": "Message",
                "messageId": null,
                "messageType": "warning",
                "contentText": "At least one direct control deficiency should be selected",
                "name": ""
            },
            {
                "id": "cb2c16e9-a71f-4b45-ba28-3387e2328729",
                "contentType": "Message",
                "messageId": "DTWP_Delete_Custom_Source_Document",
                "messageType": "Modal",
                "contentText": "You are deleting a field in this supporting document group and as a result, the related columns will be removed from the testing table. You will lose any information in the columns that will be removed. Would you like to continue?",
                "name": "Delete a supporting document field"
            },
            {
                "id": "784aa199-e990-4df6-89af-33f83d67923d",
                "contentType": "Message",
                "messageId": "TB_Proposed_Entries_Deleted",
                "messageType": "Modal",
                "contentText": "Any proposed entries attached to the accounts you will like to remove will also be deleted. Are you sure you would like to remove these accounts?",
                "name": "Are you sure?"
            },
            {
                "id": "1b279094-d2c7-4980-8226-35c566860371",
                "contentType": "Message",
                "messageId": "Modal_GN_Create_Subphase2",
                "messageType": "Modal",
                "contentText": "Give your subphase a name. You can edit this name at a later time if you need.",
                "name": "Create subphase"
            },
            {
                "id": "fe1e7eaa-d7d4-4774-ad34-35d2a7536896",
                "contentType": "Tooltip",
                "messageId": "RptTotalGuidance",
                "messageType": "attention",
                "contentText": "Total from approach selection table above",
                "name": ""
            },
            {
                "id": "fa833d73-7ef1-48c4-aaa4-360515896a38",
                "contentType": "Message",
                "messageId": "Modal_You_cannot_copy_the_engagement_2",
                "messageType": "Modal",
                "contentText": "You are not allowed to perform a copy as working paper(s) are currently pending creation. Please wait and attempt again.",
                "name": "You cannot copy this engagement"
            },
            {
                "id": "2c88ce1a-1933-49b7-8c28-368e3a4118f1",
                "contentType": "Tooltip",
                "messageId": "TooltipForUseSuggestedMinimumSampleSize",
                "messageType": "attention",
                "contentText": "The suggested minimum sample size has to be entered since the answer to 'Are we planning deviations in our tests of operating effectiveness?' is 'Yes'",
                "name": ""
            },
            {
                "id": "f69c304a-41ec-41e9-9976-387664e250f8",
                "contentType": "Message",
                "messageId": "Modal_GN_No_Signoffs",
                "messageType": "Modal",
                "contentText": "This working paper has no preparer sign-offs, are you sure you want to sign-off as reviewer?",
                "name": "There is no preparer sign-off"
            },
            {
                "id": "6e3ef69d-daa3-41b2-b2da-38f51f05170a",
                "contentType": "Message",
                "messageId": "Editing_Risk_Flag_ABCOTD",
                "messageType": "attention",
                "contentText": "You cannot change the associated ABCOTD of a closed flag.",
                "name": ""
            },
            {
                "id": "caa2e59d-3880-445f-b9f0-3dd2d5d1071c",
                "contentType": "Message",
                "messageId": "Tooltip__Risk_Assessment__Locked_Tabs",
                "messageType": "attention",
                "contentText": "To unlock this tab, complete all \"Tailoring questions\"",
                "name": ""
            },
            {
                "id": "fbf1ae2b-2664-4c57-84e6-3e51bd50e7b4",
                "contentType": "Message",
                "messageId": "TooltipFlagSummaryGroupComponentFilter",
                "messageType": "attention",
                "contentText": "This filter distinguishes between flags for the group or the selected component (based on the associated group/component(s) identified in the flag).",
                "name": ""
            },
            {
                "id": "f8054fb5-0edd-4929-8c17-3ef1a3f8ee7f",
                "contentType": "Message",
                "messageId": "Alert_TB_Tip_TB_Period_Date",
                "messageType": "attention",
                "contentText": "Tip: A trial balance file for the same period has already been integrated into the platform. Your previous trial balance data will still be stored in the Trial Balance module.",
                "name": ""
            },
            {
                "id": "b80f10a1-6a93-41c8-8391-40faa8436261",
                "contentType": "Message",
                "messageId": "ATC_Confirmation",
                "messageType": "Modal",
                "contentText": "Replacing this file will also replace all instances of this attachment throughout the engagement. You will lose any access to the original attachment. Are you sure you would like to replace this file?",
                "name": "Are you sure?"
            },
            {
                "id": "0e77fcfc-8cf0-4575-9960-418886263301",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "No dataset has been uploaded or marked as in-use for the Final period so the test cannot be performed",
                "name": ""
            },
            {
                "id": "cefa9c4f-ba34-4632-92a0-41b4d6135a96",
                "contentType": "Message",
                "messageId": "Unlink_ROMM_Unable_Save",
                "messageType": "Modal",
                "contentText": "Unable to save. This ROMM common tool has been unlinked from all locations, including this one. ",
                "name": "ROMM link no longer exists"
            },
            {
                "id": "2d4bc633-51c8-41b4-8432-426f423e2ecc",
                "contentType": "Message",
                "messageId": "TooltipFirstCheckbox",
                "messageType": "attention",
                "contentText": "The design factor \"Appropriateness of the purpose of the control and its correlation to the risk/assertion for each RoMM\" is mandatory and cannot be unselected\" ",
                "name": ""
            },
            {
                "id": "4b57e1f5-cbf2-441b-b085-43516802c389",
                "contentType": "Message",
                "messageId": "Unlink_Control_Unable_Save",
                "messageType": "Modal",
                "contentText": "Unable to save. This control common tool has been unlinked from all locations, including this one.",
                "name": "Control link no longer exists"
            },
            {
                "id": "d4c4b0bd-e783-4837-bf4e-4419ccda32a2",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "The parameter does not match with the entries flagged in the perform section and the under threshold report.",
                "name": ""
            },
            {
                "id": "6bf7540a-3ea8-438f-a249-459704708f94",
                "contentType": "Message",
                "messageId": "StaticMessageWarningFinalScopingConclusion",
                "messageType": "attention",
                "contentText": "There are accounts determined as \"Not Significant-Not Material\" when the balance exceeds materiality. Please revisit the identification of significant/ material ABCOTD determination for these accounts.",
                "name": ""
            },
            {
                "id": "e10014c6-e7d3-475e-a04c-47927104ccb3",
                "contentType": "Message",
                "messageId": "ModalBlockCopy",
                "messageType": "Modal",
                "contentText": "This engagement file is currently being copied. If you still want to make another copy of this same file, wait and submit it again.",
                "name": "You cannot copy this engagement"
            },
            {
                "id": "468d8674-32af-41f9-a75e-47a164c27551",
                "contentType": "Message",
                "messageId": "Alert_TB_ABCOTD_Linked",
                "messageType": "attention",
                "contentText": "This ABCOTD is already linked to another content area",
                "name": ""
            },
            {
                "id": "694b66e8-0778-4223-a9e0-47a4b749db18",
                "contentType": "Message",
                "messageId": "PreventDeleteCustomRoomFromRAWhenRAAllRommNrpmmnGuidance",
                "messageType": "Modal",
                "contentText": "This custom ROMM cannot be deleted because the ABCOTD listed below is ‘Qualitatively material’ and deleting will result in all risk classifications being NRPMM. If you wish to delete the custom ROMM, you need to ensure that at least one ROMM is not NRPMM by changing response(s) to tailoring question(s), editing risk common tool(s) or adding custom ROMM(s) that are not NRPMM for the ABCOTD. To do so, click on ‘Return to risk common tool’.\r\n\r\nAlternatively, you can change the ‘Qualitatively material’ response for the ABCOTD listed below in the ‘Preliminary analytical procedures and identification of significant/material ABCOTD(s)’ working paper. To do so, ensure the ABCOTD is checked and click on the button ‘Change qualitatively material response'.",
                "name": "Unable to delete the custom ROMM"
            },
            {
                "id": "d401ef46-0335-4cea-919a-47ec4f406491",
                "contentType": "Message",
                "messageId": "Unlink_Control_Unlinked_Refresh",
                "messageType": "Modal",
                "contentText": "This control common tool has been unlinked from all locations, including this one. Save and refresh to remove the control common tool link.",
                "name": "Control link no longer exists"
            },
            {
                "id": "4a2f995b-a8f4-49c9-8202-4803400e62a8",
                "contentType": "Message",
                "messageId": "Modal_UEE_Cannot_Delete_BP",
                "messageType": "attention",
                "contentText": "Another user is currently editing the business process. It is not possible to delete it at this time.",
                "name": ""
            },
            {
                "id": "c6b6ce99-b5be-4a50-8035-48a1afe5ac8e",
                "contentType": "Message",
                "messageId": "Modal_GN_Both_Signoffs",
                "messageType": "Modal",
                "contentText": "You have signed off as both preparer and a reviewer. Did you mean to? ",
                "name": "You have already signed off"
            },
            {
                "id": "f25c4084-2fcd-4d61-ba11-48cf3f477586",
                "contentType": "Message",
                "messageId": "PreventSaveUeeWhenRaAllRommNrpmmnGuidanceGa",
                "messageType": "Modal",
                "contentText": "This working paper cannot be saved because the ABCOTD(s) listed below are “Qualitatively material” and saving will result in all risk classifications being NRPMM. If you wish to save the working paper, you need to ensure that at least one ROMM is not NRPMM by changing the response(s) to the highlighted question(s) in this working paper, changing response(s) to tailoring question(s) in the corresponding ‘Identification and assess ROMMs and plan further audit procedures’ working paper, editing risk common tool(s) or adding custom ROMM(s) that are not NRPMM. To do so, click on ‘Return to working paper’.\r\n\r\nAlternatively, you can change the ‘Qualitatively material’ response for the ABCOTD(s) listed below in the ‘Preliminary analytical procedures and identification of significant/material ABCOTD(s)’ working paper. To do so, ensure the ABCOTD(s) and Group/Component(s) are checked and click on the button 'Change qualitatively material response'.",
                "name": "Unable to save the working paper"
            },
            {
                "id": "c35e1fcf-dae8-4d0a-973e-48e24e660bad",
                "contentType": "Message",
                "messageId": "PreventSaveWhenRaGroupAllRommNrpmmnGuidance",
                "messageType": "Modal",
                "contentText": "This working paper cannot be saved because the ABCOTD(s) listed below are ‘Qualitatively material’ and saving will result in all risk classifications being NRPMM. If you wish to save the working paper, you need to ensure that at least one ROMM is not NRPMM by changing response(s) to tailoring question(s), editing risk common tool(s) or adding custom ROMM(s) that are not NRPMM for the ABCOTD. To do so, click on ‘Return to working paper’.Alternatively, you can change the ‘Qualitatively material’ response for the ABCOTD(s) listed below in the ‘Preliminary analytical procedures and identification of significant/material ABCOTD(s)’ working paper. To do so, ensure the ABCOTD(s) and Group/Component(s) are checked and click on the button ‘Change qualitatively material response'.",
                "name": "Unable to save the working paper"
            },
            {
                "id": "e461f5fa-a2d3-4986-a8b9-4a40e323fcb7",
                "contentType": "Message",
                "messageId": "PreventSaveWhenRAAllRommNrpmmnGuidance",
                "messageType": "Modal",
                "contentText": "This working paper cannot be saved because the ABCOTD(s) listed below are ‘Qualitatively material’ and saving will result in all risk classifications being NRPMM. If you wish to save the working paper, you need to ensure that at least one ROMM is not NRPMM by changing response(s) to tailoring question(s), editing risk common tool(s) or adding custom ROMM(s) that are not NRPMM for the ABCOTD. To do so, click on ‘Return to working paper’.\r\n\r\nAlternatively, you can change the ‘Qualitatively material’ response for the ABCOTD(s) listed below in the ‘Preliminary analytical procedures and identification of significant/material ABCOTD(s)’ working paper. To do so, ensure the ABCOTD(s) are checked and click on the button ‘Change qualitatively material response'.",
                "name": "Unable to save the working paper"
            },
            {
                "id": "85f23466-387b-4f36-88a5-4a5e28d6620a",
                "contentType": "Message",
                "messageId": "PresentedInSectionOfTheStandaloneRawpForSpata",
                "messageType": "warning",
                "contentText": "One or more ABCOTDs in this content area are significant for group reporting purposes, are to be tested at the component level, and this component has been selected for further audit procedures. As a result some of the procedures in this working paper are greyed out and cannot be modified. Please navigate to the Group Identify and assess ROMMs and plan further audit procedures working paper to modify these procedures.",
                "name": ""
            },
            {
                "id": "9af40c2c-d86a-4731-9e6f-4b22b7520d4b",
                "contentType": "Message",
                "messageId": "PreventRCTSaveWhenSEDisclosureRAAllRommNrpmmGuidance",
                "messageType": "Modal",
                "contentText": "The risk classification level of this ROMM cannot be changed to NRPMM because the ABCOTD listed below is ‘Qualitatively material’ and changing it will result in all risk classifications being NRPMM. If you wish to change the risk classification level to NRPMM, you need to ensure that at least one ROMM is not NRPMM by changing response(s) to tailoring question(s), editing risk common tool(s) or adding custom ROMM(s) that are not NRPMM for the ABCOTD. To do so, click on ‘Return to risk common tool’.",
                "name": "Unable to change risk classification level of ROMM to NRPMM"
            },
            {
                "id": "9814daff-4d88-42b8-b046-4be834e7405c",
                "contentType": "Message",
                "messageId": "ModalGroupDashboardControlStatus",
                "messageType": "Modal",
                "contentText": "This dashboard shows all relevant controls identified throughout the audit for the group / standalone component selected.\r\n\r\nGroup selected \r\n * Controls for components without a standalone audit opinion are relevant to the group audit opinion. \r\n * Some controls for components with a standalone audit opinion are relevant to the group audit opinion – based on the decisions in the Group audit testing strategy working paper\r\n\r\nComponent selected \r\n * Some controls which have the component ID in the control ID are not relevant to the standalone audit opinion and are excluded from this dashboard based upon decisions in the standalone preliminary analytical procedures and the identification of material ABCOTDs working paper. ",
                "name": "Controls"
            },
            {
                "id": "f589631a-b008-4723-8382-4c1b9a1c9c21",
                "contentType": "Message",
                "messageId": "Alert_SummaryViews_ReferenceError",
                "messageType": "attention",
                "contentText": "Invalid reference.",
                "name": ""
            },
            {
                "id": "725769bc-4c43-4d44-a97c-4d84ec0a35e8",
                "contentType": "Message",
                "messageId": "WarningMessageStandaloneNSMSubstantiveProceduresDataFlowFromGroup",
                "messageType": "warning",
                "contentText": "One or more ABCOTDs in this content area are Not Significant-Material for group reporting purposes, are to be tested at the component level, and this component has been selected for further audit procedures. As a result some of the procedures in this working paper are greyed out and cannot be unselected. Please navigate to the Group Identify and assess ROMMs and plan further audit procedures working paper to unselect these procedures or modify the timing of testing.",
                "name": ""
            },
            {
                "id": "ad4aefd0-003c-4a90-8273-51641743aba7",
                "contentType": "Message",
                "messageId": "AlertUnintentionalQMResponseModificationOfABCOTD",
                "messageType": "attention",
                "contentText": "Changing the 'Qualitatively material' response for <ABCOTD> will impact other ABCOTDs associated with the same Financial Statement line. Please revisit the decisions in the 'Preliminary analytical procedures and identification of significant/material ABCOTD(s)' working paper.",
                "name": ""
            },
            {
                "id": "539bd861-6e8f-40d0-bcb1-53a818dfb25b",
                "contentType": "Message",
                "messageId": "Alert_RiskCommonTool_ReplicateCustomROMM_CustomROMM_AlreadyAssociated",
                "messageType": "attention",
                "contentText": "The selected ROMM is already associated to Group and all component(s).",
                "name": ""
            },
            {
                "id": "e55f7019-3aad-4dd5-b446-54bf572a77ee",
                "contentType": "Message",
                "messageId": "Alert_ControlCommonTool_ReplicateCustomControl_NoCustomControl",
                "messageType": "attention",
                "contentText": "There are no custom controls currently available to replicate",
                "name": ""
            },
            {
                "id": "0f3b9ea9-a76b-496c-8eeb-55f05dd05d05",
                "contentType": "Message",
                "messageId": "WidgetTestingTableCustomSourceDocumentFieldDuplicatedGuidance",
                "messageType": "attention",
                "contentText": "The source document field name already exists for this source document group.",
                "name": ""
            },
            {
                "id": "de216e49-71a0-4a17-8b03-57364240a05d",
                "contentType": "Message",
                "messageId": "Modal_GN_Signoff_All",
                "messageType": "Modal",
                "contentText": "You have signed off as both preparer and a reviewer on one or more working papers. Did you mean to?",
                "name": "You have already signed off"
            },
            {
                "id": "e289032f-6eb9-49d4-a0ac-57a57f4b7ff9",
                "contentType": "Message",
                "messageId": "Tooltip_DWP_Update_Procedure",
                "messageType": "attention",
                "contentText": "Update alternative procedures to unlock",
                "name": ""
            },
            {
                "id": "ccf0e1f7-1cda-47e3-a5d2-57a9e4161cd4",
                "contentType": "Message",
                "messageId": "WidgetTestingTableCustomSourceDocumentNameDuplicatedOnLibraryGuidance",
                "messageType": "attention",
                "contentText": "Source document name already exists",
                "name": ""
            },
            {
                "id": "30a8076f-49a2-472c-9489-57c9ec9e4db5",
                "contentType": "Message",
                "messageId": "Unlink_Control_One_Instance",
                "messageType": "Modal",
                "contentText": "If you unlink this control, it will no longer appear linked in this location in the working paper. Any other existing locations will remain linked.",
                "name": "Are you sure you want to unlink this specific instance of the control?"
            },
            {
                "id": "8f4cd00f-8eae-40ba-8e83-588c72e72252",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "Summary of results table has been successfully updated.",
                "name": ""
            },
            {
                "id": "5bbcf20e-e3bf-4c3c-b7f1-590012bfd5d7",
                "contentType": "Information",
                "messageId": null,
                "messageType": "",
                "contentText": "The following table contains a list of all messages (modals, alerts, tool tips) included in the System Guidance publication. For each message, the type and messageID are included. **This table is used as reference for authors and development teams; it is not used by the system itself. The topics themselves must also contain the correct messageID in the prolog.**\r\n\r\nWhen you add a new topic (modal, alert, or tool tip) to the System Guidance publication: \r\n\r\n1.  Add the topic to the table below. Use a conref to include the topic title (specifically the &lt;ph&gt; element from the &lt;title&gt; element of the topic).\r\n2.  Record the messageID in this table. You should have been provided a messageID with the request for the new topic. If not, raise the issue with the requestor.\r\n3.  **Include the messageID in the prolog of the topic itself. **\r\n\r\nTopics are listed in alphabetical order. In this list, an underscore ( _ ) is alphabetized before the letter \"a\".\r\n<simpletable frame=\"all\" relcolwidth=\"1* 1* 1*\"><sthead><stentry>Topic Title</stentry><stentry>Message Type</stentry><stentry>MessageID</stentry></sthead><strow><stentry><ph conref=\"Alert_Attention_Global_Templates=GUID-754DA01A-1024-41E4-AFC1-A57DC41ED52F=1=en-US=.xml#GUID-754DA01A-1024-41E4-AFC1-A57DC41ED52F/GUID-1406243F-4961-4C45-9A5B-F668D34AA2CE\"></ph></stentry><stentry>alert - attention</stentry><stentry>93100031</stentry></strow><strow><stentry><ph conref=\"Alert_Attention_Supplementation=GUID-60F52EF8-5C9E-43FD-B179-0A47DBE2F9B2=1=en-US=.xml#GUID-60F52EF8-5C9E-43FD-B179-0A47DBE2F9B2/GUID-64619446-0081-4543-A87B-CB9070934077\"></ph></stentry><stentry>alert - attention</stentry><stentry>9701408</stentry></strow><strow><stentry><ph conref=\"Alert_BP_Cannot_Delete=GUID-5A0A7B0B-7B29-4A87-844A-24EED26AEDEE=1=en-US=.xml#GUID-5A0A7B0B-7B29-4A87-844A-24EED26AEDEE/GUID-3001F9D1-4F25-4F8F-985C-7D2C2FF69CA9\"></ph></stentry><stentry>alert - attention</stentry><stentry>87043956</stentry></strow><strow><stentry><ph conref=\"Alert_BP_ROMM_Remote=GUID-B967A498-F6FD-4FAA-B8D2-9E19D480C4AE=1=en-US=.xml#GUID-B967A498-F6FD-4FAA-B8D2-9E19D480C4AE/GUID-6545332F-A75D-48F7-A955-DC5A9EA6690F\"></ph></stentry><stentry>alert - attention</stentry><stentry>16399042</stentry></strow><strow><stentry><ph conref=\"Alert_DT_Adj_Below=GUID-3793AF68-7DF8-4550-914C-4F2A95BE2D19=1=en-US=.xml#GUID-3793AF68-7DF8-4550-914C-4F2A95BE2D19/GUID-29DCBAC8-6876-4E53-8A94-7C20ABD16A69\"></ph></stentry><stentry>alert - attention</stentry><stentry>82830121</stentry></strow><strow><stentry><ph conref=\"Alert_DT_Final_Rec=GUID-EBB3D9B0-AFFE-45F9-B38D-96C8A95B79C3=1=en-US=.xml#GUID-EBB3D9B0-AFFE-45F9-B38D-96C8A95B79C3/GUID-251FDA3E-2CA7-4D5E-ADCE-CD1CB4CF0D23\"></ph></stentry><stentry>alert - attention</stentry><stentry>58493600</stentry></strow><strow><stentry><ph conref=\"Alert_DT_Minus_Adjustments=GUID-AD2C309C-2254-4F66-9176-19B84AA02C15=1=en-US=.xml#GUID-AD2C309C-2254-4F66-9176-19B84AA02C15/GUID-2843BBF0-5FED-4183-A2CD-983A06561378\"></ph></stentry><stentry>alert - attention</stentry><stentry>72474012</stentry></strow><strow><stentry><ph conref=\"Alert_DT_Pop_Above=GUID-81F848A2-4F21-434B-8A15-93854025070C=1=en-US=.xml#GUID-81F848A2-4F21-434B-8A15-93854025070C/GUID-1D7A0526-9088-4C56-9D8B-635725898646\"></ph></stentry><stentry>alert - attention</stentry><stentry>95646507</stentry></strow><strow><stentry><ph conref=\"Alert_DT_Total_Below=GUID-AD16E8CE-9E24-4FFC-9F28-6D85E735235C=1=en-US=.xml#GUID-AD16E8CE-9E24-4FFC-9F28-6D85E735235C/GUID-03A8C0D7-E642-4E63-8DFE-B3221C082A7B\"></ph></stentry><stentry>alert - attention</stentry><stentry>63622668</stentry></strow><strow><stentry><ph conref=\"Alert_DT_Total_Difference=GUID-CF8569D9-C8D8-4EF6-B4CB-8562031744B7=1=en-US=.xml#GUID-CF8569D9-C8D8-4EF6-B4CB-8562031744B7/GUID-F3C48787-A4AD-49BE-89A6-6DE1A270E0BE\"></ph></stentry><stentry>alert - attention</stentry><stentry>53336388</stentry></strow><strow><stentry><ph conref=\"Alert_DT_Total_Rec=GUID-A82FBDD0-9E67-4623-900F-A1C0B0D4A67D=1=en-US=.xml#GUID-A82FBDD0-9E67-4623-900F-A1C0B0D4A67D/GUID-15348330-B2CE-4F71-A8C7-239EBC370587\"></ph></stentry><stentry>alert - attention</stentry><stentry>31124772</stentry></strow><strow><stentry><ph conref=\"Alert_DT_Total_TB=GUID-F833D58B-ABF5-4F1E-A5E5-866F518E4EAB=1=en-US=.xml#GUID-F833D58B-ABF5-4F1E-A5E5-866F518E4EAB/GUID-6AADCC9D-5CEA-4912-B11F-1DC767729551\"></ph></stentry><stentry>alert - attention</stentry><stentry>48754677</stentry></strow><strow><stentry><ph conref=\"Alert_Internal_Reference_Inactive=GUID-4F9792FB-9B24-4A16-9BF1-F72FDDF58D14=1=en-US=.xml#GUID-4F9792FB-9B24-4A16-9BF1-F72FDDF58D14/GUID-A80D3539-D812-469D-B8F7-5A29C8D33D19\"></ph></stentry><stentry>alert - attention</stentry><stentry>23144384</stentry></strow><strow><stentry><ph conref=\"Alert_RiskAssessment_No_Procedures=GUID-DC17918D-82A0-48A1-B890-5542EE0C71CB=1=en-US=.xml#GUID-DC17918D-82A0-48A1-B890-5542EE0C71CB/GUID-C5C14D80-EB1D-4F0F-AD78-310BCA9E6FD0\"></ph></stentry><stentry>alert - caution</stentry><stentry>34210928</stentry></strow><strow><stentry><ph conref=\"Alert_RiskAssessment_Open_Risk_Flags=GUID-CC224105-2B76-4E2F-9621-EE4F388CC391=1=en-US=.xml#GUID-CC224105-2B76-4E2F-9621-EE4F388CC391/GUID-C739EC3B-3F36-4867-9296-D79078FDAFBF\"></ph></stentry><stentry>alert - caution</stentry><stentry>55104239</stentry></strow><strow><stentry><ph conref=\"Alert_RiskAssessment_Significant_Risk_No_Control=GUID-DBDB2FD9-734B-4958-B85D-C94FDFFC887A=1=en-US=.xml#GUID-DBDB2FD9-734B-4958-B85D-C94FDFFC887A/GUID-22048585-D2E2-42E3-B64A-C5833C277380\"></ph></stentry><stentry>alert - caution</stentry><stentry>55104240</stentry></strow><strow><stentry><ph conref=\"Alert_RiskAssessment_TB_Not_Mapped_To_Procedure=GUID-F9C04841-3F28-4EE1-8E33-559802E7265C=1=en-US=.xml#GUID-F9C04841-3F28-4EE1-8E33-559802E7265C/GUID-4E3435CD-0119-421F-A168-07D61762FF51\"></ph></stentry><stentry>alert - attention</stentry><stentry>74258043</stentry></strow><strow><stentry><ph conref=\"Alert_RiskCT_TQ_Warning=GUID-819B8F07-6BA6-40E3-A300-886B3CC4EB3D=1=en-US=.xml#GUID-819B8F07-6BA6-40E3-A300-886B3CC4EB3D/GUID-56320C55-FB5C-4ADC-BB75-63CE1A1F0713\"></ph></stentry><stentry>alert - warning</stentry><stentry>55104238</stentry></strow><strow><stentry><ph conref=\"Alert_Riskflag_Associated_ABCOTD=GUID-E1888C73-674F-4FD4-B2B6-09F19CE2A507=1=en-US=.xml#GUID-E1888C73-674F-4FD4-B2B6-09F19CE2A507/GUID-14893E8D-1E36-4752-9BCF-D4AFF5F41EE9\"></ph></stentry><stentry>alert - attention</stentry><stentry>91306031</stentry></strow><strow><stentry><ph conref=\"Alert_No_Content=GUID-0119B562-3AF9-4EF4-9205-4179D61160AE=1=en-US=.xml#GUID-0119B562-3AF9-4EF4-9205-4179D61160AE/GUID-48BDC29D-09D2-4250-B6C8-A35AA6FD25A7\"></ph></stentry><stentry>alert - attention</stentry><stentry>30760777</stentry></strow><strow><stentry><ph conref=\"Alert_Riskflag_No_Lines=GUID-D706F571-F196-4F7B-8A59-D960B7C5D5B0=1=en-US=.xml#GUID-D706F571-F196-4F7B-8A59-D960B7C5D5B0/GUID-EC277EFB-222A-42F1-8D56-FE55D98CD769\"></ph></stentry><stentry>alert - attention</stentry><stentry>74798903</stentry></strow><strow><stentry><ph conref=\"Alert_SAP_Excess_Amount=GUID-D4D2E80F-80D9-48A4-96BA-4419E587F2D2=1=en-US=.xml#GUID-D4D2E80F-80D9-48A4-96BA-4419E587F2D2/GUID-3E6A7216-9F92-4374-8B25-BE7C15138E04\"></ph></stentry><stentry>alert - attention</stentry><stentry>23144383</stentry></strow><strow><stentry><ph conref=\"Alert_SAP_Over_100=GUID-09AF57FC-9F02-4B6E-96CB-3A89FB372AEE=1=en-US=.xml#GUID-09AF57FC-9F02-4B6E-96CB-3A89FB372AEE/GUID-DD594FF1-0DAF-4CCA-B858-37BB8467E44D\"></ph></stentry><stentry>alert - attention</stentry><stentry>23112343</stentry></strow><strow><stentry><ph conref=\"Alert_SummaryViews_ReferenceError=GUID-FFDA109B-1817-40CE-9082-88E52E9AC56D=1=en-US=.xml#GUID-FFDA109B-1817-40CE-9082-88E52E9AC56D/GUID-FA7B4AD3-D045-461A-BEF5-75E4D2478D47\"></ph></stentry><stentry>alert - attention</stentry><stentry>23144385</stentry></strow><strow><stentry><ph conref=\"Alert_TB_ABCOTD_Linked=GUID-A28BC76D-B1BB-4F83-8AFD-97F5F8AF07A0=1=en-US=.xml#GUID-A28BC76D-B1BB-4F83-8AFD-97F5F8AF07A0/GUID-0F01A8F2-EEFD-455F-A077-C7A448F56027\"></ph></stentry><stentry>alert - attention</stentry><stentry>58944873</stentry></strow><strow><stentry><ph conref=\"Alert_TB_Revised_Materiality=GUID-AE59F64E-BCC7-43AF-9C22-1252F0F09606=1=en-US=.xml#GUID-AE59F64E-BCC7-43AF-9C22-1252F0F09606/GUID-67D6A7B1-ED44-42BA-A61A-1E3A1EB5F373\"></ph></stentry><stentry>alert - attention</stentry><stentry>73935601</stentry></strow><strow><stentry><ph conref=\"Alert_TB_Tip_Same_Period_Same_Date=GUID-DC0A9E89-3F95-4840-AF21-0BF538B5724E=1=en-US=.xml#GUID-DC0A9E89-3F95-4840-AF21-0BF538B5724E/GUID-B3946F59-963F-468A-9D38-22ECBCBB0C35\"></ph></stentry><stentry>alert - attention</stentry><stentry>48153314</stentry></strow><strow><stentry><ph conref=\"Alert_TB_Tip_TB_Period_Date=GUID-0FD1360F-5A94-4A58-BB8E-A30DBBCD4983=1=en-US=.xml#GUID-0FD1360F-5A94-4A58-BB8E-A30DBBCD4983/GUID-773F5962-F89B-41AA-88B1-68D723896A24\"></ph></stentry><stentry>alert - attention</stentry><stentry>48153313</stentry></strow><strow><stentry><ph conref=\"Alert_UEE_Legal_Entity_Name=GUID-A399A3C2-9DFD-43AB-B29E-6E77C2A8355C=1=en-US=.xml#GUID-A399A3C2-9DFD-43AB-B29E-6E77C2A8355C/GUID-1406243F-4961-4C45-9A5B-F668D34AA2CE\"></ph></stentry><stentry>alert - attention</stentry><stentry>20380884</stentry></strow><strow><stentry><ph conref=\"Alert_TB_Revised_Materiality_Group=GUID-00A84677-A432-4C35-BBE8-1CBF11F83917=1=en-US=.xml#GUID-00A84677-A432-4C35-BBE8-1CBF11F83917/GUID-64619446-0081-4543-A87B-CB9070934077\"></ph></stentry><stentry>alert - attention</stentry><stentry>35468430</stentry></strow><strow><stentry><ph conref=\"Alert_MaterialityValues_NotSet_GroupAudit_StandaloneAudit=GUID-0BED2141-9272-4E5E-B1F6-96CCB128AF78=1=en-US=.xml#GUID-0BED2141-9272-4E5E-B1F6-96CCB128AF78/GUID-C5C14D80-EB1D-4F0F-AD78-310BCA9E6FD0\"></ph></stentry><stentry>alert - caution</stentry><stentry>35458434</stentry></strow><strow><stentry><ph conref=\"Alert_ComponentSignificance_Set_FinanciallySignificant_GroupAudit=GUID-E349DFD4-6909-4834-B446-907457B13C20=1=en-US=.xml#GUID-E349DFD4-6909-4834-B446-907457B13C20/GUID-64619446-0081-4543-A87B-CB9070934077\"></ph></stentry><stentry>alert - attention</stentry><stentry>35458433</stentry></strow><strow><stentry><ph conref=\"Alert_MaterialityValues_NotSet_StandaloneAudit_GroupAudit=GUID-C853EC91-5A0F-42D2-805A-001FBCC492A6=1=en-US=.xml#GUID-C853EC91-5A0F-42D2-805A-001FBCC492A6/GUID-C5C14D80-EB1D-4F0F-AD78-310BCA9E6FD0\"></ph></stentry><stentry>alert - attention</stentry><stentry>35458432</stentry></strow><strow><stentry><ph conref=\"Alert_ROMMClassification_Component_NRPMM=GUID-5D76CB9D-7DC4-4A31-A495-CE9A20355B24=1=en-US=.xml#GUID-5D76CB9D-7DC4-4A31-A495-CE9A20355B24/GUID-EDB225E3-8D27-4F4A-B127-87620C0750A4\"></ph></stentry><stentry>alert - attention</stentry><stentry>35458435</stentry></strow><strow><stentry><ph conref=\"Alert_Riskcommontool_CustomRomms_component_selection=GUID-C7EB29FB-82C4-4925-9987-3F4730290B41=1=en-US=.xml#GUID-C7EB29FB-82C4-4925-9987-3F4730290B41/GUID-EDB225E3-8D27-4F4A-B127-87620C0750A4\"></ph></stentry><stentry>alert - attention</stentry><stentry>35458440</stentry></strow><strow><stentry><ph conref=\"Alert_Riskcommontool_ControlCommontool_no_note_lines=GUID-31988190-846D-4CD6-8736-9A3711C5B37A=1=en-US=.xml#GUID-31988190-846D-4CD6-8736-9A3711C5B37A/GUID-EDB225E3-8D27-4F4A-B127-87620C0750A4\"></ph></stentry><stentry>alert - attention</stentry><stentry>35458442</stentry></strow><strow><stentry><ph conref=\"Alert_Riskflagcommontool_CustomRomms_no_note_lines=GUID-9D5D9F67-2875-452E-BAAA-CF69C4016015=1=en-US=.xml#GUID-9D5D9F67-2875-452E-BAAA-CF69C4016015/GUID-EDB225E3-8D27-4F4A-B127-87620C0750A4\"></ph></stentry><stentry>alert - attention</stentry><stentry>35458443</stentry></strow><strow><stentry><ph conref=\"Riskassessment_common_ABCOTDs=GUID-4B3E81BD-B0D2-4FF7-8C76-C94A579E92CB=1=en-US=.xml#GUID-4B3E81BD-B0D2-4FF7-8C76-C94A579E92CB/GUID-4EEEE16B-F91D-44FE-8080-EC92C2EEA79B\"></ph></stentry><stentry>alert - attention</stentry><stentry>35458472</stentry></strow><strow><stentry><ph conref=\"Alert_StandaloneRA_ABCOT_Material_Standalone_AND_Group_TQ=GUID-2C092F27-47C6-43CA-B70A-7CDD3F486190=1=en-US=.xml#GUID-2C092F27-47C6-43CA-B70A-7CDD3F486190/GUID-EDB225E3-8D27-4F4A-B127-87620C0750A4\"></ph></stentry><stentry>alert - caution</stentry><stentry>35458446</stentry></strow><strow><stentry><ph conref=\"Alert_StandaloneRA_ABCOT_Material_Standalone_AND_Group_PROCEDURE=GUID-B53B929F-C0BE-4F79-B631-313CC31B57E3=1=en-US=.xml#GUID-B53B929F-C0BE-4F79-B631-313CC31B57E3/GUID-EDB225E3-8D27-4F4A-B127-87620C0750A4\"></ph></stentry><stentry>alert - caution</stentry><stentry>35458449</stentry></strow><strow><stentry><ph conref=\"Alert_StandaloneRA_ABCOT_Material_Standalone_AND_Group_ROMM=GUID-3C9DA966-723A-43C6-BA4A-19BCE7CD89B7=1=en-US=.xml#GUID-3C9DA966-723A-43C6-BA4A-19BCE7CD89B7/GUID-EDB225E3-8D27-4F4A-B127-87620C0750A4\"></ph></stentry><stentry>alert - caution</stentry><stentry>35458447</stentry></strow><strow><stentry><ph conref=\"Alert_StandaloneRA_ABCOT_Material_Standalone_AND_Group_CONTROL=GUID-24750E58-0F49-41AB-926E-A9BC80B4A7BA=1=en-US=.xml#GUID-24750E58-0F49-41AB-926E-A9BC80B4A7BA/GUID-EDB225E3-8D27-4F4A-B127-87620C0750A4\"></ph></stentry><stentry>alert - caution</stentry><stentry>35458448</stentry></strow><strow><stentry><ph conref=\"Alert_ControlCommonTool_ReplicateCustomControl_NoCustomControl=GUID-740E66A8-D2C8-4728-850C-4697A7C7514D=1=en-US=.xml#GUID-740E66A8-D2C8-4728-850C-4697A7C7514D/GUID-EDB225E3-8D27-4F4A-B127-87620C0750A4\"></ph></stentry><stentry>alert - attention</stentry><stentry>35458452</stentry></strow><strow><stentry><ph conref=\"Alert_RiskCommonTool_ReplicateCustomROMM_CustomROMM_AlreadyAssociated=GUID-5F800960-5AED-4885-8C5C-3BBDA8DF62B3=1=en-US=.xml#GUID-5F800960-5AED-4885-8C5C-3BBDA8DF62B3/GUID-EDB225E3-8D27-4F4A-B127-87620C0750A4\"></ph></stentry><stentry>alert - attention</stentry><stentry>35458451</stentry></strow><strow><stentry><ph conref=\"Alert_RiskCommonTool_ReplicateCustomROMM_NoCustomROMM=GUID-91AB9C5B-EAE5-4F32-A291-65FAB6BCF83B=1=en-US=.xml#GUID-91AB9C5B-EAE5-4F32-A291-65FAB6BCF83B/GUID-EDB225E3-8D27-4F4A-B127-87620C0750A4\"></ph></stentry><stentry>alert - attention</stentry><stentry>35458450</stentry></strow><strow><stentry><ph conref=\"Alert_ControlCommonTool_ReplicateCustomControl_CustomControl_AlreadyAssociated=GUID-58C9EE2B-7211-4282-B574-D1B8679310AA=1=en-US=.xml#GUID-58C9EE2B-7211-4282-B574-D1B8679310AA/GUID-EDB225E3-8D27-4F4A-B127-87620C0750A4\"></ph></stentry><stentry>alert - attention</stentry><stentry>35458453</stentry></strow><strow><stentry><ph conref=\"Alert_Remove_Lines_in_Sampleselections=GUID-FF6CE767-98DB-4ABD-B3A3-144828CE8E26=1=en-US=.xml#GUID-FF6CE767-98DB-4ABD-B3A3-144828CE8E26/GUID-EDB225E3-8D27-4F4A-B127-87620C0750A4\"></ph></stentry><stentry>modal</stentry><stentry>35458436</stentry></strow><strow><stentry><ph conref=\"Alert_Remove_Source_Documents=GUID-84077C2D-7FEC-4166-A3FB-9435293550E8=1=en-US=.xml#GUID-84077C2D-7FEC-4166-A3FB-9435293550E8/GUID-EDB225E3-8D27-4F4A-B127-87620C0750A4\"></ph></stentry><stentry>modal</stentry><stentry>35458437</stentry></strow><strow><stentry><ph conref=\"Alert_change_unit_of_samplesselections=GUID-839A1920-D688-469A-9045-EFA658A65269=1=en-US=.xml#GUID-839A1920-D688-469A-9045-EFA658A65269/GUID-EDB225E3-8D27-4F4A-B127-87620C0750A4\"></ph></stentry><stentry>modal</stentry><stentry>35458438</stentry></strow><strow><stentry><ph conref=\"Alert_Remove_lines_in_testingtable=GUID-4553C3DA-E781-461A-8E47-73019A69A5FF=1=en-US=.xml#GUID-4553C3DA-E781-461A-8E47-73019A69A5FF/GUID-EDB225E3-8D27-4F4A-B127-87620C0750A4\"></ph></stentry><stentry>modal</stentry><stentry>35458439</stentry></strow><strow><stentry><ph conref=\"Common tools temporarily         disabled=GUID-346442E9-5408-4B26-AA57-C18F8C783AB1=1=en-US=.xml#GUID-346442E9-5408-4B26-AA57-C18F8C783AB1/GUID-AAA2019A-22EE-4F68-B22B-89A54ACFDE27\"></ph></stentry><stentry>modal</stentry><stentry>35468425</stentry></strow><strow><stentry><ph conref=\"Saving temporarily disabled=GUID-22C448DD-6445-466A-B27A-A4832DCC9C1C=1=en-US=.xml#GUID-22C448DD-6445-466A-B27A-A4832DCC9C1C/GUID-AAA2019A-22EE-4F68-B22B-89A54ACFDE27\"></ph></stentry><stentry>modal</stentry><stentry>35468426</stentry></strow><strow><stentry><ph conref=\"ROMM link no longer exists=GUID-C6B58529-BD4A-492C-93C1-22E56D732A5F=1=en-US=.xml#GUID-C6B58529-BD4A-492C-93C1-22E56D732A5F/GUID-AAA2019A-22EE-4F68-B22B-89A54ACFDE27\"></ph></stentry><stentry>modal</stentry><stentry>40823056</stentry></strow><strow><stentry><ph conref=\"ATC_File_Linked=GUID-D5849025-DCE9-4B6C-9A22-AFFC29699DD9=1=en-US=.xml#GUID-D5849025-DCE9-4B6C-9A22-AFFC29699DD9/GUID-0F9E2FF6-57B4-4BB0-A6EF-D3182B558FA2\"></ph></stentry><stentry>modal</stentry><stentry>10380043</stentry></strow><strow><stentry><ph conref=\"ATC_Confirmation=GUID-C3C2FD06-15BC-4CF5-9A41-67001324839F=1=en-US=.xml#GUID-C3C2FD06-15BC-4CF5-9A41-67001324839F/GUID-23DC5EF8-BFED-41E7-94ED-EFEE227BEAB5\"></ph></stentry><stentry>modal</stentry><stentry>10380044</stentry></strow><strow><stentry><ph conref=\"ATC_Replace=GUID-8E6BEAA1-57CC-4809-9E77-11E792E1BA19=1=en-US=.xml#GUID-8E6BEAA1-57CC-4809-9E77-11E792E1BA19/GUID-5E850C2F-93D5-4DF3-B9D9-8D11A2783ECD\"></ph></stentry><stentry>modal</stentry><stentry>10380045</stentry></strow><strow><stentry><ph conref=\"ATC_Error=GUID-688B9191-02B9-41FA-9CE6-398A78C5027F=1=en-US=.xml#GUID-688B9191-02B9-41FA-9CE6-398A78C5027F/GUID-3A9AD634-15AE-4E00-8346-3D3852EE1750\"></ph></stentry><stentry>alert - warning</stentry><stentry>10380046</stentry></strow><strow><stentry><ph conref=\"Confirmations_Perform_Alert=GUID-57288FAB-AED4-403E-87C4-42BD7488B44A=1=en-US=.xml#GUID-57288FAB-AED4-403E-87C4-42BD7488B44A/GUID-CE6499A1-7B72-4FC0-92A7-CE36545AEA36\"></ph></stentry><stentry>alert - attention</stentry><stentry>40823049</stentry></strow><strow><stentry><ph conref=\"Download_Files=GUID-0A2F7D6C-324F-47E4-B8DC-FF137CCBE36D=1=en-US=.xml#GUID-0A2F7D6C-324F-47E4-B8DC-FF137CCBE36D/GUID-CEDAEC69-3D07-4FF4-AD77-37F3C76D0E38\"></ph></stentry><stentry>modal</stentry><stentry>40823052</stentry></strow><strow><stentry><ph conref=\"DTWP-RiskClassification=GUID-307C0B1E-216E-4636-92CD-AE1E617ADBB3=1=en-US=.xml#GUID-307C0B1E-216E-4636-92CD-AE1E617ADBB3/GUID-B36D2DDF-B5D1-4F59-9B46-EBC08044DB6B\"></ph></stentry><stentry>alert - attention</stentry><stentry>35468422</stentry></strow><strow><stentry><ph conref=\"DTWP-Unexplained=GUID-88E5D68C-4DEE-41BD-A9F9-67D22D8C9944=1=en-US=.xml#GUID-88E5D68C-4DEE-41BD-A9F9-67D22D8C9944/GUID-A2B31A27-845F-4A55-B958-0F6EE7486CFA\"></ph></stentry><stentry>alert - attention</stentry><stentry>35468423</stentry></strow><strow><stentry><ph conref=\"Editing_Risk_Flag_FS=GUID-E63A56FD-AE44-4BE4-9597-7828C22561EC=1=en-US=.xml#GUID-E63A56FD-AE44-4BE4-9597-7828C22561EC/GUID-62E5CFB1-F5C1-4BAB-AED6-E51FA951168B\"></ph></stentry><stentry>alert-attention</stentry><stentry>30760452</stentry></strow><strow><stentry><ph conref=\"Editing_Risk_flag_FSL_Group=GUID-2D4EA042-0942-4F57-A9FC-8E92E51E93CC=1=en-US=.xml#GUID-2D4EA042-0942-4F57-A9FC-8E92E51E93CC/GUID-EDB225E3-8D27-4F4A-B127-87620C0750A4\"></ph></stentry><stentry>alert-attention</stentry><stentry>35458445</stentry></strow><strow><stentry><ph conref=\"Editing_Risk_Flag_ABCOTD=GUID-E3CE398E-9F45-4E9E-84BD-2D3A7DCFBCCC=1=en-US=.xml#GUID-E3CE398E-9F45-4E9E-84BD-2D3A7DCFBCCC/GUID-5957600B-E74C-4DFF-A0EC-4F8F3669CA22\"></ph></stentry><stentry>alert-attention</stentry><stentry>30760453</stentry></strow><strow><stentry><ph conref=\"Editing_Risk_flag_ABCOTD_Group=GUID-DB590211-BBA4-4BFD-B7B1-4F3C414BD216=1=en-US=.xml#GUID-DB590211-BBA4-4BFD-B7B1-4F3C414BD216/GUID-EDB225E3-8D27-4F4A-B127-87620C0750A4\"></ph></stentry><stentry>alert-attention</stentry><stentry>35458444</stentry></strow><strow><stentry><ph conref=\"Global_Supplementation=GUID-80FE693F-CCC3-4930-82D4-989CD3AF4480=1=en-US=.xml#GUID-80FE693F-CCC3-4930-82D4-989CD3AF4480/GUID-1406243F-4961-4C45-9A5B-F668D34AA2CE\"></ph></stentry><stentry>alert-attention</stentry><stentry>77593664</stentry></strow><strow><stentry><ph conref=\"DTWP_Change_Outcome_Modal=GUID-5CC284A0-BB62-4603-B8AA-C0DE6E28BF08=1=en-US=.xml#GUID-5CC284A0-BB62-4603-B8AA-C0DE6E28BF08/GUID-9EE213C0-24A4-4EA6-90A6-53143CFE3856\"></ph></stentry><stentry>modal</stentry><stentry>28894012</stentry></strow><strow><stentry><ph conref=\"Materiality_Alert=GUID-C85E8B1A-AA2C-4BA9-B292-625FB8F933CC=1=en-US=.xml#GUID-C85E8B1A-AA2C-4BA9-B292-625FB8F933CC/GUID-704D6EB1-6D3F-4770-939C-4467FBEB4385\"></ph></stentry><stentry>alert - warning</stentry><stentry>53453453</stentry></strow><strow><stentry><ph conref=\"Modal__Risk_Assessment_SAP_For_Significant_Risk=GUID-4E785ACA-AAAB-4546-B597-A9E26F8CE259=1=en-US=.xml#GUID-4E785ACA-AAAB-4546-B597-A9E26F8CE259/GUID-C4811568-CCCF-4585-8DF4-FD6FE714E6F9\"></ph></stentry><stentry>modal</stentry><stentry>55104246</stentry></strow><strow><stentry><ph conref=\"Modal_Delete_CT=GUID-18B47DA5-D4E6-437F-AC0B-52D0D3980CA0=1=en-US=.xml#GUID-18B47DA5-D4E6-437F-AC0B-52D0D3980CA0/GUID-C85B0F2B-6A46-4A4F-96E9-0F7CA15886FD\"></ph></stentry><stentry>modal</stentry><stentry>9701409</stentry></strow><strow><stentry><ph conref=\"Modal_DWP_Changing_Testing_Approach=GUID-4BD3C85C-C1CE-4951-9E89-F6922403377E=1=en-US=.xml#GUID-4BD3C85C-C1CE-4951-9E89-F6922403377E/GUID-EFDD88CE-6DC3-4284-A61B-470AFF0F6C1D\"></ph></stentry><stentry>modal</stentry><stentry>13487618</stentry></strow><strow><stentry><ph conref=\"Modal_DWP_Control_Conclusion=GUID-FCED2AB8-C597-4F6D-85D1-5C40732457AA=1=en-US=.xml#GUID-FCED2AB8-C597-4F6D-85D1-5C40732457AA/GUID-B4EB60BE-A78B-4BFF-8070-BE0231B58DCD\"></ph></stentry><stentry>alert - attention</stentry><stentry>33863518</stentry></strow><strow><stentry><ph conref=\"Modal_DWP_Delete_Column=GUID-F0F9671A-CC7A-4088-B791-39F9DC6ED4D6=1=en-US=.xml#GUID-F0F9671A-CC7A-4088-B791-39F9DC6ED4D6/GUID-D1023ACD-59F7-44F1-8D28-11B08AF34750\"></ph></stentry><stentry>modal</stentry><stentry>69835825</stentry></strow><strow><stentry><ph conref=\"Modal_DWP_Difference_Recorded=GUID-C4E2D4B6-9A1C-4138-B838-34920B0F9682=1=en-US=.xml#GUID-C4E2D4B6-9A1C-4138-B838-34920B0F9682/GUID-2548F6D2-CB47-42F6-A259-6F3FFD227E57\"></ph></stentry><stentry>alert - attention</stentry><stentry>11954909</stentry></strow><strow><stentry><ph conref=\"Modal_DWP_Expectation_Amount=GUID-897D4461-F55C-4085-91EA-E20CB82C4416=1=en-US=.xml#GUID-897D4461-F55C-4085-91EA-E20CB82C4416/GUID-C265ED26-0BF2-4264-9886-83FEB262C279\"></ph></stentry><stentry>alert - attention</stentry><stentry>87572713</stentry></strow><strow><stentry><ph conref=\"Modal_DWP_Highest_Risk=GUID-798CBBB9-0EA6-4435-A88C-8C455C24C89C=1=en-US=.xml#GUID-798CBBB9-0EA6-4435-A88C-8C455C24C89C/GUID-9EE213C0-24A4-4EA6-90A6-53143CFE3856\"></ph></stentry><stentry>alert - attention</stentry><stentry>77193729</stentry></strow><strow><stentry><ph conref=\"Modal_DWP_Number_Confirmations=GUID-4DE391B3-74E6-4F1D-99DC-349DE83835C2=1=en-US=.xml#GUID-4DE391B3-74E6-4F1D-99DC-349DE83835C2/GUID-AAA2019A-22EE-4F68-B22B-89A54ACFDE27\"></ph></stentry><stentry>modal</stentry><stentry>51865897</stentry></strow><strow><stentry><ph conref=\"Modal_DWP_Percentage_Calculated=GUID-8B596287-1929-4E46-9E27-78E86E211C24=1=en-US=.xml#GUID-8B596287-1929-4E46-9E27-78E86E211C24/GUID-2AA3563E-9709-4B65-AB2D-554F81B089D4\"></ph></stentry><stentry>alert - attention</stentry><stentry>57296165</stentry></strow><strow><stentry><ph conref=\"Modal_DWP_Recorded_Amount=GUID-D6BF120D-44CE-4CFD-A003-027B1CF246B9=1=en-US=.xml#GUID-D6BF120D-44CE-4CFD-A003-027B1CF246B9/GUID-C5F59EC7-04B9-417A-BA1D-7D8A7A9E6B3E\"></ph></stentry><stentry>alert - attention</stentry><stentry>24282538</stentry></strow><strow><stentry><ph conref=\"Modal_DWP_Sample_Selections=GUID-FDFB28D6-7BDB-4F9A-959A-3D5D608C0F9A=1=en-US=.xml#GUID-FDFB28D6-7BDB-4F9A-959A-3D5D608C0F9A/GUID-4FB03D4B-4D64-4914-AC4C-5F7F5216E8B5\"></ph></stentry><stentry>modal</stentry><stentry>67193840</stentry></strow><strow><stentry><ph conref=\"Modal_DWP_Threshold_Above=GUID-7641B858-7776-40A7-904C-95C35942DB70=1=en-US=.xml#GUID-7641B858-7776-40A7-904C-95C35942DB70/GUID-373AC274-CC41-4A79-B471-764EB22F5009\"></ph></stentry><stentry>alert - attention</stentry><stentry>65725151</stentry></strow><strow><stentry><ph conref=\"Modal_DWP_Threshold_Explained=GUID-FB36EE81-BB85-4B65-84FC-FAC2F8467372=1=en-US=.xml#GUID-FB36EE81-BB85-4B65-84FC-FAC2F8467372/GUID-960664E2-AC32-436C-B82C-36CB9E467074\"></ph></stentry><stentry>alert - attention</stentry><stentry>56823881</stentry></strow><strow><stentry><ph conref=\"Modal_DWP_Threshold_Recorded=GUID-8E3C18DE-C8CE-43A6-89AB-A152DA4F3422=1=en-US=.xml#GUID-8E3C18DE-C8CE-43A6-89AB-A152DA4F3422/GUID-98014AE1-BB15-4899-BB51-DE7CCADB9E0C\"></ph></stentry><stentry>alert - attention</stentry><stentry>48153388</stentry></strow><strow><stentry><ph conref=\"Modal_DWP_Threshold_Unexplained=GUID-F0EDC80A-F7CF-4006-A3EE-4A1E75DE15AC=1=en-US=.xml#GUID-F0EDC80A-F7CF-4006-A3EE-4A1E75DE15AC/GUID-0D5537C5-8D4D-46F8-B67F-E0D58B4E26A6\"></ph></stentry><stentry>alert - attention</stentry><stentry>84211187</stentry></strow><strow><stentry><ph conref=\"Modal_DWP_Updating_Confirmations=GUID-203F295A-D714-4FEF-A741-E94F76C14921=1=en-US=.xml#GUID-203F295A-D714-4FEF-A741-E94F76C14921/GUID-739DFD94-27F5-4A33-8255-83D4F93CFDF1\"></ph></stentry><stentry>modal</stentry><stentry>96753496</stentry></strow><strow><stentry><ph conref=\"Modal_DWP_Updating_Lines=GUID-9279D4A6-0B7B-4EC2-8B0A-63B2A4592F26=1=en-US=.xml#GUID-9279D4A6-0B7B-4EC2-8B0A-63B2A4592F26/GUID-4DDA1BCF-DBA6-437D-9D98-EBD267A73E4F\"></ph></stentry><stentry>modal</stentry><stentry>44379369</stentry></strow><strow><stentry><ph conref=\"Modal_DWP_Without_Reliance=GUID-A1CCA9FB-C3CE-4AC4-BB5E-B4A53D754986=1=en-US=.xml#GUID-A1CCA9FB-C3CE-4AC4-BB5E-B4A53D754986/GUID-80EA071C-EBF0-436D-8E67-09222292ABBD\"></ph></stentry><stentry>modal</stentry><stentry>95836335</stentry></strow><strow><stentry><ph conref=\"Modal_GN_Already_Signedoff=GUID-E16763FB-3F6D-4786-820C-FFD2A4EC9205=1=en-US=.xml#GUID-E16763FB-3F6D-4786-820C-FFD2A4EC9205/GUID-626269F3-4A81-4970-8FC0-8F1CFBCBB9BE\"></ph></stentry><stentry>modal</stentry><stentry>31171284</stentry></strow><strow><stentry><ph conref=\"Modal_GN_Both_Signoffs=GUID-56D2A384-1FF3-491E-B55F-343912ACA7FC=1=en-US=.xml#GUID-56D2A384-1FF3-491E-B55F-343912ACA7FC/GUID-7E36DE21-54C5-47AD-897B-86BD2F4E4E1C\"></ph></stentry><stentry>modal</stentry><stentry>76077162</stentry></strow><strow><stentry><ph conref=\"Modal_GN_Create_Subphase1=GUID-E5BBEC8C-709B-46EB-B059-33C17446A6BF=1=en-US=.xml#GUID-E5BBEC8C-709B-46EB-B059-33C17446A6BF/GUID-879646B2-970F-432E-8850-F5D56FF47A5C\"></ph></stentry><stentry>modal</stentry><stentry>46645218</stentry></strow><strow><stentry><ph conref=\"Modal_GN_Create_Subphase2=GUID-2A2371A7-6674-4020-882E-0BF296E53CD8=1=en-US=.xml#GUID-2A2371A7-6674-4020-882E-0BF296E53CD8/GUID-249F3636-FF89-4154-ABF3-C40389C1FB2E\"></ph></stentry><stentry>modal</stentry><stentry>49429551</stentry></strow><strow><stentry><ph conref=\"Modal_GN_Create_WP=GUID-3F89954A-71AA-48FF-9FE5-16B4B05E3FE4=1=en-US=.xml#GUID-3F89954A-71AA-48FF-9FE5-16B4B05E3FE4/GUID-7C8CBD4C-C297-4AAC-995A-3677D361FC6D\"></ph></stentry><stentry>modal</stentry><stentry>34265465</stentry></strow><strow><stentry><ph conref=\"Modal_GN_Custom_WP=GUID-E1203D28-EC92-40D2-B83A-369167E5CF39=1=en-US=.xml#GUID-E1203D28-EC92-40D2-B83A-369167E5CF39/GUID-9D1F592C-520B-4F35-AD0F-A679A5E2847B\"></ph></stentry><stentry>modal</stentry><stentry>12073558</stentry></strow><strow><stentry><ph conref=\"Modal_GN_Custom_WP_Other=GUID-C79B9D7D-4336-4D57-9F16-2FC08F735B38=1=en-US=.xml#GUID-C79B9D7D-4336-4D57-9F16-2FC08F735B38/GUID-7BD92F90-3926-4DB9-8E13-5EC2D9A43087\"></ph></stentry><stentry>modal</stentry><stentry>19947793</stentry></strow><strow><stentry><ph conref=\"Modal_GN_Delete_Custom=GUID-143EAC05-B2BA-4CAC-AA6B-DA2446C07735=1=en-US=.xml#GUID-143EAC05-B2BA-4CAC-AA6B-DA2446C07735/GUID-FD8550C5-2FC8-4F38-9E77-A59B8E4227A5\"></ph></stentry><stentry>modal</stentry><stentry>40558946</stentry></strow><strow><stentry><ph conref=\"Modal_GN_Delete_Items=GUID-FB3EBCA7-9A9C-4FBE-BFE4-46EA728FC6A4=1=en-US=.xml#GUID-FB3EBCA7-9A9C-4FBE-BFE4-46EA728FC6A4/GUID-8705BC02-D3AF-4F07-878C-B770A2B64583\"></ph></stentry><stentry>modal</stentry><stentry>66532276</stentry></strow><strow><stentry><ph conref=\"Modal_GN_Delete_Multiple=GUID-3E456BAA-5F4C-42A2-8169-DF4C17103AB9=1=en-US=.xml#GUID-3E456BAA-5F4C-42A2-8169-DF4C17103AB9/GUID-1811B0AA-8797-4E86-8806-3713163A5188\"></ph></stentry><stentry>modal</stentry><stentry>14838488</stentry></strow><strow><stentry><ph conref=\"Modal_GN_Delete_Subphase=GUID-45CDE255-94B0-45B1-B8B6-608869A6F3D4=1=en-US=.xml#GUID-45CDE255-94B0-45B1-B8B6-608869A6F3D4/GUID-D3DEDBB4-C01E-481D-955E-8B7427131FBD\"></ph></stentry><stentry>modal</stentry><stentry>10852165</stentry></strow><strow><stentry><ph conref=\"Modal_GN_Edit_Custom=GUID-5E43C566-05D0-4162-A950-3220D9C301F7=1=en-US=.xml#GUID-5E43C566-05D0-4162-A950-3220D9C301F7/GUID-1517AE84-92F3-46DC-8A94-F044CCC392FB\"></ph></stentry><stentry>modal</stentry><stentry>56284325</stentry></strow><strow><stentry><ph conref=\"Modal_GN_Edit_Subphase=GUID-518DA360-060D-43B9-9706-3C6B7E41CFCC=1=en-US=.xml#GUID-518DA360-060D-43B9-9706-3C6B7E41CFCC/GUID-7E4B080C-AE7B-4B59-A78D-107152BD73C6\"></ph></stentry><stentry>modal</stentry><stentry>95912901</stentry></strow><strow><stentry><ph conref=\"Modal_GN_Multiple_Preparer=GUID-3685D5D4-5AD2-43A3-A1C0-411190F59739=1=en-US=.xml#GUID-3685D5D4-5AD2-43A3-A1C0-411190F59739/GUID-39FBDA82-458C-4D91-9660-716DD044FC6C\"></ph></stentry><stentry>modal</stentry><stentry>89401308</stentry></strow><strow><stentry><ph conref=\"Modal_GN_Multiple_Signedoffs=GUID-7882E69F-2E70-41FD-80CF-08A4A3163030=1=en-US=.xml#GUID-7882E69F-2E70-41FD-80CF-08A4A3163030/GUID-E2A49077-B9FE-406E-B410-619928BFAF57\"></ph></stentry><stentry>modal</stentry><stentry>76092387</stentry></strow><strow><stentry><ph conref=\"Modal_GN_No_MultipleSignoffs=GUID-858B2F8F-B7E4-49E1-98DD-2B1D145B5AF5=1=en-US=.xml#GUID-858B2F8F-B7E4-49E1-98DD-2B1D145B5AF5/GUID-B78558AC-F4BD-410F-A912-74EFB29C9898\"></ph></stentry><stentry>modal</stentry><stentry>34747020</stentry></strow><strow><stentry><ph conref=\"Modal_GN_No_Signoffs=GUID-17D1EAC2-200C-4E8B-995F-BCC3774B0F5C=1=en-US=.xml#GUID-17D1EAC2-200C-4E8B-995F-BCC3774B0F5C/GUID-A6740E46-8397-4EEA-AF76-74C73C966B69\"></ph></stentry><stentry>modal</stentry><stentry>48008691</stentry></strow><strow><stentry><ph conref=\"Modal_GN_No_Subphase=GUID-8A94D115-ECBB-4E92-AAF8-C3B1EBF137EF=1=en-US=.xml#GUID-8A94D115-ECBB-4E92-AAF8-C3B1EBF137EF/GUID-4886A838-5749-4336-A3CA-10A948BCCEF0\"></ph></stentry><stentry>modal</stentry><stentry>15517765</stentry></strow><strow><stentry><ph conref=\"Modal_GN_No_WP=GUID-74CE5748-262C-47D6-BB0A-67DD0ED2554A=1=en-US=.xml#GUID-74CE5748-262C-47D6-BB0A-67DD0ED2554A/GUID-44AE2FDE-24AA-49E7-B573-0BC31D30BE12\"></ph></stentry><stentry>alert - attention</stentry><stentry>23196383</stentry></strow><strow><stentry><ph conref=\"Modal_GN_Preparer_Signedoff=GUID-3C47118E-CD07-4205-8AF5-B20A252ABBC2=1=en-US=.xml#GUID-3C47118E-CD07-4205-8AF5-B20A252ABBC2/GUID-A3187ED5-7BAE-4347-A559-476EB1420ECB\"></ph></stentry><stentry>modal</stentry><stentry>82496919</stentry></strow><strow><stentry><ph conref=\"Modal_GN_Signoff_All=GUID-1E0DB49A-BBD0-4A3B-BE20-A8BFF73F7BA3=1=en-US=.xml#GUID-1E0DB49A-BBD0-4A3B-BE20-A8BFF73F7BA3/GUID-33779839-0AAB-42D5-AE3F-D5F3DF8FCCBD\"></ph></stentry><stentry>modal</stentry><stentry>26568128</stentry></strow><strow><stentry><ph conref=\"Modal_GN_Subphases_Delete=GUID-72C86CA4-B288-4938-9A96-AED4930D923E=1=en-US=.xml#GUID-72C86CA4-B288-4938-9A96-AED4930D923E/GUID-2243A4AA-62BF-4AB7-BED3-1F562711AC42\"></ph></stentry><stentry>modal</stentry><stentry>86434226</stentry></strow><strow><stentry><ph conref=\"Modal_PAP_Linked=GUID-444342CD-8B41-4242-9CA8-C5E609DB7581=1=en-US=.xml#GUID-444342CD-8B41-4242-9CA8-C5E609DB7581/GUID-EDB225E3-8D27-4F4A-B127-87620C0750A4\"></ph></stentry><stentry>modal</stentry><stentry>44296112</stentry></strow><strow><stentry><ph conref=\"Modal_PAP_Unlinked=GUID-42F4056E-EA84-4B71-BF97-8ADA1B479F2C=1=en-US=.xml#GUID-42F4056E-EA84-4B71-BF97-8ADA1B479F2C/GUID-7D0D86E8-C19D-45BE-BFF9-9124E0ABB406\"></ph></stentry><stentry>modal</stentry><stentry>55104237</stentry></strow><strow><stentry><ph conref=\"Modal_TM_Change_Initials=GUID-CE7A56FE-F570-41B0-B6B0-8C26942C22AD=1=en-US=.xml#GUID-CE7A56FE-F570-41B0-B6B0-8C26942C22AD/GUID-0B63E1DD-E882-4A38-B3A8-9B4637069975\"></ph></stentry><stentry>modal</stentry><stentry>75253233</stentry></strow><strow><stentry><ph conref=\"Modal_TM_Deactivating_Cannot=GUID-4A1EFCF1-159C-4701-9B56-1F3C0872ABAF=1=en-US=.xml#GUID-4A1EFCF1-159C-4701-9B56-1F3C0872ABAF/GUID-E6B2BFFB-0004-4DC5-9DA2-B2140D0E35B5\"></ph></stentry><stentry>modal</stentry><stentry>82273080</stentry></strow><strow><stentry><ph conref=\"Modal_TM_Deactivating_User=GUID-D57EFB6A-B168-4EF7-AF8A-3CF076433972=1=en-US=.xml#GUID-D57EFB6A-B168-4EF7-AF8A-3CF076433972/GUID-E827990B-7682-48E7-8229-639E5657F874\"></ph></stentry><stentry>modal</stentry><stentry>38572573</stentry></strow><strow><stentry><ph conref=\"Modal_TM_Deactivating_Yourself=GUID-0682B3A5-19B2-4C40-BF46-B3BBFD405D64=1=en-US=.xml#GUID-0682B3A5-19B2-4C40-BF46-B3BBFD405D64/GUID-D80823A9-AB8C-46AE-A84E-4413C70BB043\"></ph></stentry><stentry>modal</stentry><stentry>23780170</stentry></strow><strow><stentry><ph conref=\"Modal_TM_No_Initial=GUID-704E2DAC-7DCD-4178-9909-F6DDCA61F3BC=1=en-US=.xml#GUID-704E2DAC-7DCD-4178-9909-F6DDCA61F3BC/GUID-1D37161D-82C8-40E7-884A-8F16AACF005D\"></ph></stentry><stentry>modal</stentry><stentry>12694236</stentry></strow><strow><stentry><ph conref=\"Modal_UEE_Cannot_Delete_BP=GUID-A8F4502A-DE44-41C5-83A2-4C0687B5484A=1=en-US=.xml#GUID-A8F4502A-DE44-41C5-83A2-4C0687B5484A/GUID-9EE213C0-24A4-4EA6-90A6-53143CFE3856\"></ph></stentry><stentry>modal</stentry><stentry>55104291</stentry></strow><strow><stentry><ph conref=\"RiskAssessment_Alert=GUID-DE364E38-663A-489A-9A2E-0C9954CBA225=1=en-US=.xml#GUID-DE364E38-663A-489A-9A2E-0C9954CBA225/GUID-AA49E173-69B1-4FEC-8521-C480F832AC49\"></ph></stentry><stentry>alert - warning</stentry><stentry>38294904</stentry></strow><strow><stentry><ph conref=\"Risk_Flag_opening=GUID-50D508FE-2B32-4CE2-BC14-1074CFA1EEA1=1=en-US=.xml#GUID-50D508FE-2B32-4CE2-BC14-1074CFA1EEA1/GUID-684C8F94-131E-4893-8714-68432034B0C3\"></ph></stentry><stentry>modal</stentry><stentry>30760965</stentry></strow><strow><stentry><ph conref=\"Risk_Flag_Remote_TQ=GUID-91899645-8DA6-4B88-A5C7-72AD59378E00=1=en-US=.xml#GUID-91899645-8DA6-4B88-A5C7-72AD59378E00/GUID-9F76D7B5-F40E-4ACB-A872-CA70D751D498\"></ph></stentry><stentry>alert - warning</stentry><stentry>30760562</stentry></strow><strow><stentry><ph conref=\"SAP_PerformSAP_Alert=GUID-787C9F27-AD74-4CD0-849F-2E76A44595D2=1=en-US=.xml#GUID-787C9F27-AD74-4CD0-849F-2E76A44595D2/GUID-196D50D9-84B5-413D-A889-2D7602A3ED4F\"></ph></stentry><stentry>alert - attention</stentry><stentry>40823048</stentry></strow><strow><stentry><ph conref=\"TB_Delete_Not_In_Use_Files=GUID-D0FAC8DB-291A-4548-B1BE-EA7AA43D3C90=1=en-US=.xml#GUID-D0FAC8DB-291A-4548-B1BE-EA7AA43D3C90/GUID-FCB2F4FB-6DB9-4CF6-8242-36F7C8E823D9\"></ph></stentry><stentry>modal</stentry><stentry>40823051</stentry></strow><strow><stentry><ph conref=\"TB_Proposed_Entries_Deleted=GUID-F7F1A11F-8D3D-438D-B55D-1630631FF2AB=1=en-US=.xml#GUID-F7F1A11F-8D3D-438D-B55D-1630631FF2AB/GUID-15C08CCC-B8B0-4DF8-B4F4-9D439A920980\"></ph></stentry><stentry>modal</stentry><stentry>40823053</stentry></strow><strow><stentry><ph conref=\"TB_WP_Update=GUID-28CADE14-6B04-409A-A0A8-6FEE60D882B5=1=en-US=.xml#GUID-28CADE14-6B04-409A-A0A8-6FEE60D882B5/GUID-9ED1F87B-8D02-42D6-AE7C-AFD22DBBAE04\"></ph></stentry><stentry>modal</stentry><stentry>40823050</stentry></strow><strow><stentry><ph conref=\"Tooltip__Risk_Assessment__No_TQs=GUID-978445F0-A38D-4AF1-9ED7-71471850F3D2=1=en-US=.xml#GUID-978445F0-A38D-4AF1-9ED7-71471850F3D2/GUID-DCD4F867-B7C9-41B2-B297-24417BF24C8D\"></ph></stentry><stentry>alert - attention</stentry><stentry>55104244</stentry></strow><strow><stentry><ph conref=\"Tooltip__Risk_Assessment__No_TQs=GUID-978445F0-A38D-4AF1-9ED7-71471850F3D2=1=en-US=.xml#GUID-978445F0-A38D-4AF1-9ED7-71471850F3D2/GUID-DCD4F867-B7C9-41B2-B297-24417BF24C8D\"></ph></stentry><stentry>alert-attention</stentry><stentry>55104247</stentry></strow><strow><stentry><ph conref=\"Tooltip__Risk_Assessment_GenerateWP_After_Final_Data=GUID-C98A2532-8FB2-4F44-8F95-CF6491573240=1=en-US=.xml#GUID-C98A2532-8FB2-4F44-8F95-CF6491573240/GUID-1D6E31FE-9569-4A31-8EF7-CBB4932F98FB\"></ph></stentry><stentry>alert - attention</stentry><stentry>55104241</stentry></strow><strow><stentry><ph conref=\"Tooltip__Risk_Assessment_GenerateWP_Without_RLF=GUID-41626461-792B-4033-A38A-2BFBA1491DCA=1=en-US=.xml#GUID-41626461-792B-4033-A38A-2BFBA1491DCA/GUID-F06AE174-1E2E-4995-AF34-1D4DBFEDD03A\"></ph></stentry><stentry>alert - attention</stentry><stentry>55104245</stentry></strow><strow><stentry><ph conref=\"Tooltip__Risk_Assessment_Standard_Procedure_Lock=GUID-E16C2CF4-474B-432B-A17F-27FCAD282305=1=en-US=.xml#GUID-E16C2CF4-474B-432B-A17F-27FCAD282305/GUID-D920BB15-45E9-452B-878B-3C08CF3843D2\"></ph></stentry><stentry>alert - attention</stentry><stentry>55104243</stentry></strow><strow><stentry><ph conref=\"Tooltip_DWP_Generate_Sample=GUID-A4FFCFCF-9D3E-4C69-B439-BAA61D1D33B8=1=en-US=.xml#GUID-A4FFCFCF-9D3E-4C69-B439-BAA61D1D33B8/GUID-4B3900DE-9DB7-4EB3-8124-D09844F1E5B9\"></ph></stentry><stentry>alert - attention</stentry><stentry>66158885</stentry></strow><strow><stentry><ph conref=\"Tooltip_DWP_Unlock_Reconciliation=GUID-CCCA06B6-3C11-44F7-982C-43A3AD8D0BCE=1=en-US=.xml#GUID-CCCA06B6-3C11-44F7-982C-43A3AD8D0BCE/GUID-8C4409F6-FA7A-4209-A5DF-4C5B5E92312C\"></ph></stentry><stentry>alert - attention</stentry><stentry>97174405</stentry></strow><strow><stentry><ph conref=\"Tooltip_DWP_Update_Procedure=GUID-AF6E78E0-453E-4A1F-A07A-A5F614A1D96A=1=en-US=.xml#GUID-AF6E78E0-453E-4A1F-A07A-A5F614A1D96A/GUID-5DE293F3-50F7-4AB6-9E49-17FF3FA12EF9\"></ph></stentry><stentry>alert - attention</stentry><stentry>88066430</stentry></strow><strow><stentry><ph conref=\"Tooltip_GN_Mark_Prepared=GUID-F78C33DE-F93E-4AE9-A480-E91DED5F5897=1=en-US=.xml#GUID-F78C33DE-F93E-4AE9-A480-E91DED5F5897/GUID-BBEC69A2-74C0-48AF-99E1-803EF634DE1B\"></ph></stentry><stentry>tooltip</stentry><stentry>70658999</stentry></strow><strow><stentry><ph conref=\"Tooltip_GN_Mark_Reviewed=GUID-64AF65CD-B185-4172-9CFD-225AECB9DD3E=1=en-US=.xml#GUID-64AF65CD-B185-4172-9CFD-225AECB9DD3E/GUID-C5CA1F0E-213F-4325-832E-22771FFC729E\"></ph></stentry><stentry>tooltip</stentry><stentry>11075519</stentry></strow><strow><stentry><ph conref=\"Tooltip_Materiality_Locked_Revised_Materiality=GUID-9AFB6DC1-A7D4-40B7-9CBF-9568727B66C1=1=en-US=.xml#GUID-9AFB6DC1-A7D4-40B7-9CBF-9568727B66C1/GUID-82120038-3CEC-4598-B5BC-67919A5CAE93\"></ph></stentry><stentry>alert - attention</stentry><stentry>55104249</stentry></strow><strow><stentry><ph conref=\"Tooltip_PAR_And_Scoping_Locked_Until_Final_TB=GUID-B8012527-096E-46DC-AB2F-B99AA7AF7620=1=en-US=.xml#GUID-B8012527-096E-46DC-AB2F-B99AA7AF7620/GUID-0FCD32E9-DA76-4C32-B818-028B65442ECD\"></ph></stentry><stentry>alert - attention</stentry><stentry>55104250</stentry></strow><strow><stentry><ph conref=\"Tooltip_RiskAssessment_No_Account=GUID-3CAACE84-48F6-4939-86CC-FCA695E7A9D3=1=en-US=.xml#GUID-3CAACE84-48F6-4939-86CC-FCA695E7A9D3/GUID-A2A3A707-0039-4895-8F2A-DC2CC00DDAF9\"></ph></stentry><stentry>alert - attention</stentry><stentry>79312106</stentry></strow><strow><stentry><ph conref=\"Tooltip_RiskAssessment_No_Procedure=GUID-84577CD3-80A0-4166-8CB6-9872B8279284=1=en-US=.xml#GUID-84577CD3-80A0-4166-8CB6-9872B8279284/GUID-5E114E2E-6C10-4522-A311-9D5D4FBE316C\"></ph></stentry><stentry>alert - attention</stentry><stentry>82472622</stentry></strow></simpletable>",
                "name": ""
            },
            {
                "id": "5b108af5-ca11-41ef-87ae-5ad738a861bc",
                "contentType": "Message",
                "messageId": "Modal_GN_Multiple_Signedoffs",
                "messageType": "Modal",
                "contentText": "You have already signed off as a reviewer on one or more working papers, do you want to sign-off again?",
                "name": "You have already signed off"
            },
            {
                "id": "5ab87b31-87d0-4883-ae47-5b14d87fd71e",
                "contentType": "Message",
                "messageId": "TooltipPapQualitativelyMaterial",
                "messageType": "attention",
                "contentText": "The response to \"Qualitatively material\" cannot be \"Yes\" because \"All risk classifications are NRPMM\" is \"Yes\".",
                "name": ""
            },
            {
                "id": "7d760b70-c15d-4d37-afdd-5c0a3b31715b",
                "contentType": "Message",
                "messageId": null,
                "messageType": "attention",
                "contentText": "No files provided.",
                "name": ""
            },
            {
                "id": "61844d6d-6b3a-4d14-9ee3-5c2c392eb690",
                "contentType": "Message",
                "messageId": "Alert_Remove_Source_Documents",
                "messageType": "Modal",
                "contentText": "You have decreased the number of source documents used in this procedure, and as a result the last source document(s) will be removed. You will lose any information documented in the column(s) in the Perform section relating to the removed source documents. Would you like to continue?",
                "name": "Decrease number of source documents?"
            },
            {
                "id": "71f81314-ccea-4bb0-8a94-5cf7eef1cb7b",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "Journal Posting Date is missing in some of the journals in the current concerned General Ledger dataset for Interim period.",
                "name": ""
            },
            {
                "id": "0c5b61b2-c1ad-4529-841c-5d4b81422471",
                "contentType": "Message",
                "messageId": "Tooltip__Risk_Assessment_GenerateWP_After_Final_Data",
                "messageType": "attention",
                "contentText": "You cannot generate an interim working paper after final TB data has been uploaded.",
                "name": ""
            },
            {
                "id": "2396ba64-b85d-44e8-908e-5e0f42eced42",
                "contentType": "Message",
                "messageId": "Alert_DT_Minus_Adjustments",
                "messageType": "attention",
                "contentText": "Population minus adjustments",
                "name": ""
            },
            {
                "id": "1ef3e39a-326e-4587-b881-5e460baa4a6b",
                "contentType": "Message",
                "messageId": "WarningMessageInPopupWhenUserDeletesRowInApproachSelectionTable",
                "messageType": "Modal",
                "contentText": "You are deleting this row(s) and as a result, you will lose the information documented, and the generated testing sheet(s) associated with the deleted row(s) will be permanently deleted when clicked on Update SAP table button. Would you like to continue?",
                "name": "Delete this row?"
            },
            {
                "id": "006a8b9e-64b0-4cfb-b4ea-5eae89ea4014",
                "contentType": "Message",
                "messageId": "Tooltip_RiskAssessment_No_Procedure",
                "messageType": "attention",
                "contentText": "You have not selected any procedures.If you choose not to select procedures, click here to provide a reason. ",
                "name": ""
            },
            {
                "id": "716c4ec4-d7a8-4658-849c-5ff221e1fb13",
                "contentType": "Message",
                "messageId": "Unlink_ROMM_Unlinked_Refresh",
                "messageType": "Modal",
                "contentText": "This ROMM common tool has been unlinked from all locations, including this one. Save and refresh to remove the ROMM common tool link.",
                "name": "ROMM link no longer exists"
            },
            {
                "id": "695b65ad-39db-4022-a5df-5ffdf53a0b27",
                "contentType": "Message",
                "messageId": "Alert_Attention_Global_Templates",
                "messageType": "attention",
                "contentText": "There are no global template files provided for this engagement.",
                "name": ""
            },
            {
                "id": "2a3cc207-2ecb-40ad-8dda-61d049692512",
                "contentType": "Message",
                "messageId": "TB_Delete_Not_In_Use_Files",
                "messageType": "Modal",
                "contentText": "Only files that are not in-use will be deleted. Deleting files will remove it from the engagement. Are you sure you would like to delete?",
                "name": "Are you sure?"
            },
            {
                "id": "6e970a37-3a6a-4471-8f39-63a2b6457f07",
                "contentType": "Message",
                "messageId": "TooltipPapNrpmmYes",
                "messageType": "attention",
                "contentText": "The response to \"All risk classifications are NRPMM“ cannot be “Yes” because “Qualitatively material” is “Yes”.",
                "name": ""
            },
            {
                "id": "4f3c5326-495e-4cff-8329-63e94e4c9f42",
                "contentType": "Tooltip",
                "messageId": null,
                "messageType": "attention",
                "contentText": "This is the response chosen for the parameter 'Closing period or throughout period'. If you would like to change it, please change the response to the question.",
                "name": ""
            },
            {
                "id": "b87e135b-324a-4937-89f8-64a0faf556f6",
                "contentType": "Message",
                "messageId": "PreventUpdateRCTWhenGAOtherWPAllRommNrpmmGuidance",
                "messageType": "Modal",
                "contentText": "The risk classification level of this ROMM cannot be changed to NRPMM because the ABCOTD listed below is ‘Qualitatively material’ and changing it will result in all risk classifications being NRPMM. If you wish to change the risk classification level to NRPMM, you need to ensure that at least one ROMM is not NRPMM by changing response(s) to tailoring question(s), editing risk common tool(s) or adding custom ROMM(s) that are not NRPMM for the ABCOTD. To do so, click on ‘Return to risk common tool’.Alternatively, you can change the ‘Qualitatively material’ response for the ABCOTD listed below in the ‘Preliminary analytical procedures and identification of significant/material ABCOTD(s)’ working paper. To do so, ensure the ABCOTD and Group/Component(s) are checked and click on the button ‘Change qualitatively material response'",
                "name": "Unable to change risk classification level of ROMM to NRPMM"
            },
            {
                "id": "445a1162-ad32-4160-842d-65108a0896e0",
                "contentType": "Message",
                "messageId": "Alert_RiskAssessment_Open_Risk_Flags",
                "messageType": "caution",
                "contentText": "There are open flags associated with one or more of the ABCOTDs in this content area.",
                "name": ""
            },
            {
                "id": "3bfed518-94ec-4842-a6c0-651efcebb50d",
                "contentType": "Tooltip",
                "messageId": "Tooltip_GN_Mark_Prepared",
                "messageType": "",
                "contentText": "Mark as prepared",
                "name": ""
            },
            {
                "id": "1f5f94f6-897a-4a27-9f0f-655190633145",
                "contentType": "Tooltip",
                "messageId": null,
                "messageType": "attention",
                "contentText": "Please select responses in common parameters to be able to select this checkbox and try again",
                "name": ""
            },
            {
                "id": "67429040-8847-452f-a37f-66d5bd55a396",
                "contentType": "Message",
                "messageId": "PreventDeleteWhenOtherWpDisclosureFSLAllRommNrpmmnGuidance",
                "messageType": "Modal",
                "contentText": "This custom ROMM cannot be deleted because the ABCOTD listed below is “Qualitatively material” and deleting will result in all risk classifications being NRPMM. If you wish to delete the custom ROMM, you need to ensure that at least one ROMM is not NRPMM by changing response(s) to tailoring question(s) in the corresponding ‘Identification and assess ROMMs and plan further audit procedures’ working paper, editing risk common tool(s) or adding custom ROMM(s) that is not NRPMM. To do so, click on ‘Return to risk common tool’.",
                "name": "Unable to delete the custom ROMM"
            },
            {
                "id": "06defa80-0e2a-4eb6-ab24-67a4bada59d1",
                "contentType": "Message",
                "messageId": "Alert_Riskflag_No_Content",
                "messageType": "attention",
                "contentText": "There is no content area mapped to this ABCOTD. Go to the trial balance mapping view to assign a content area.",
                "name": ""
            },
            {
                "id": "564dda7d-40f6-4707-b7d2-68bbc3c340e5",
                "contentType": "Message",
                "messageId": "Modal_DWP_Threshold_Recorded",
                "messageType": "attention",
                "contentText": "The amount based on the threshold calculation and recorded amount",
                "name": ""
            },
            {
                "id": "6566f524-6252-4d66-888e-68c8caddbd47",
                "contentType": "Message",
                "messageId": "PresentedInSectionOfTheStandaloneRawpForTq",
                "messageType": "warning",
                "contentText": "One or more ABCOTDs in this content area are significant for group reporting purposes, are to be tested at the component level, and this component has been selected for further audit procedures. As a result the tailoring questions associated with this ABCOTD are greyed out and cannot be modified. Please navigate to the Group Identify and assess ROMMs and plan further audit procedures working paper to modify the responses.",
                "name": ""
            },
            {
                "id": "46d79b91-9abb-4c9b-b182-68ea8bd1d965",
                "contentType": "Message",
                "messageId": "Modal_DWP_Control_Conclusion",
                "messageType": "attention",
                "contentText": "Control conclusion from the decision below",
                "name": ""
            },
            {
                "id": "de04a577-d0d1-488d-a64e-6a270b06e716",
                "contentType": "Message",
                "messageId": "Alert_DT_Total_Rec",
                "messageType": "attention",
                "contentText": "Total amount from reconciled difference table below",
                "name": ""
            },
            {
                "id": "4378f20b-ea0a-4a32-9ef4-6ab80524713b",
                "contentType": "Message",
                "messageId": "Unlink_ROMM_All_Instances",
                "messageType": "Modal",
                "contentText": "If you unlink this ROMM, it will no longer appear linked in any existing linked locations within this engagement. If the ROMM is linked to a closed flag, it will result in the flag reopening.",
                "name": "Are you sure you want to unlink all instances of the ROMM?"
            },
            {
                "id": "d534d8e5-fdf6-41d3-b416-6acab397dd34",
                "contentType": "Message",
                "messageId": "Alert_Riskcommontool_CustomRomms_component_selection",
                "messageType": "attention",
                "contentText": "You have not selected “Group”. This ROMM will not appear in the Group - Identify and assess ROMMs and plan audit further procedures working paper.",
                "name": ""
            },
            {
                "id": "1f8a6dbf-c3ea-413a-b943-6b70c12d334e",
                "contentType": "Message",
                "messageId": null,
                "messageType": "Modal",
                "contentText": "Please note that replacing the samples will overwrite any work performed. Please consider exporting the working paper before you continue, if you want to retain the information.",
                "name": "Your action is about to replace the samples on the Perform table."
            },
            {
                "id": "4d3f1a7f-6af6-4340-8f4b-6b81ba55cc2a",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "Perform tables have been successfully updated.",
                "name": ""
            },
            {
                "id": "c1649542-298e-4e34-851f-6c1475e94c12",
                "contentType": "Message",
                "messageId": "TooltipFlagsGroupStandaloneOpinionFilter",
                "messageType": "attention",
                "contentText": "This filter shows all the relevant flags that have been identified throughout the audit for the group / standalone component selected. Refer to the review notes section under the Dashboards – Engagement Status for more information",
                "name": ""
            },
            {
                "id": "18c079a3-78fd-4246-afaa-6d82e07a768a",
                "contentType": "Message",
                "messageId": "Alert_TB_Revised_Materiality",
                "messageType": "attention",
                "contentText": "Tip: By selecting \"No\", the Revised Materiality tab in the Materiality working paper will be unlocked. If you are unsure of the answer, this question does not need to be answered at this point. If you click on “Finish”, you can continue and answer this question later in the “Materiality determined during planning” section of the Materiality working paper.",
                "name": ""
            },
            {
                "id": "17b0ad88-5b7a-45f0-bc56-6dcfc7ed9c0d",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "Posted date is missing from every journals in the concerned General ledger dataset. This test cannot be performed.",
                "name": ""
            },
            {
                "id": "47b7e4bb-d876-4f70-90a8-6dd61f089c32",
                "contentType": "Message",
                "messageId": "PreventRCTSaveWhenGADisclosureRAAllRommNrpmmGuidance",
                "messageType": "Modal",
                "contentText": "The risk classification level of this ROMM cannot be changed to NRPMM because the ABCOTD listed below is ‘Qualitatively material’ and changing it will result in all risk classifications being NRPMM. If you wish to change the risk classification level to NRPMM, you need to ensure that at least one ROMM is not NRPMM by changing response(s) to tailoring question(s) in the corresponding ‘Identification and assess ROMMs and plan further audit procedures’ working paper, editing risk common tool(s) or adding custom ROMM(s) that are not NRPMM for the ABCOTD. To do so, click on ‘Return to risk common tool’.",
                "name": "Unable to change risk classification level of ROMM to NRPMM"
            },
            {
                "id": "82a9f1e8-f9ba-4423-b1b7-6e41b43fa72f",
                "contentType": "Message",
                "messageId": "Alert_Riskflag_No_Lines",
                "messageType": "attention",
                "contentText": "There are no note lines with current year balances mapped to this ABCOTD.",
                "name": ""
            },
            {
                "id": "3a50e0b0-7dc0-4449-ba20-6eefa028e400",
                "contentType": "Message",
                "messageId": null,
                "messageType": "attention",
                "contentText": "Additional procedures may be performed to document any unexplained amounts above threshold by: 1. Inquiring of management and obtaining appropriate audit evidence relevant to management’s responses. 2. Performing other audit procedures as necessary in the circumstances.This work can, for example, be documented by: 1. Directly documenting in the schedule available. 2. Documenting in a tickmark. 3. Attaching a file with the required documentation.\r\n\r\nThe amount that is treated as the misstatement is a matter of professional judgment. At a minimum, the misstatement will be the total of the unexplained difference over the thresholds however could be a larger amount if we believe that is appropriate. If the unexplained amount above threshold is due to a misstatement, it has to be captured on the summary of identified misstatements and explained on the conclusion part of this working paper.",
                "name": ""
            },
            {
                "id": "a3b67bb0-2633-4169-8b41-6f1097ea0257",
                "contentType": "Message",
                "messageId": "ModalDependencyControl",
                "messageType": "Modal",
                "contentText": "If you delete the selected control(s), all related data will be removed from the control testing working paper",
                "name": "Are you sure you want to delete this control(s)?"
            },
            {
                "id": "e37b9141-5c84-434d-8259-707c71ffe089",
                "contentType": "Message",
                "messageId": "Modal_DWP_Changing_Testing_Approach",
                "messageType": "Modal",
                "contentText": "Changing the testing approach will clear all data in the table below. Are you sure you would like to change your testing approach? ",
                "name": "Changing testing approach"
            },
            {
                "id": "81e88456-57b2-4c9d-b01c-718419efb06e",
                "contentType": "Message",
                "messageId": "WidgetTestingTableSourceDocumentFieldNameEmptyGuidance",
                "messageType": "attention",
                "contentText": "Please input a header for the newly added custom source document field.",
                "name": ""
            },
            {
                "id": "3bcd5906-2b7d-4069-b506-731adddae659",
                "contentType": "Message",
                "messageId": "ATC_Error",
                "messageType": "warning",
                "contentText": "File not uploaded. A file with this name already exists. Please rename the file and try again.",
                "name": ""
            },
            {
                "id": "12d14c94-03cb-4519-9929-74aea704b9a1",
                "contentType": "Tooltip",
                "messageId": "UsingDefaultFormulaWarningMessage",
                "messageType": "",
                "contentText": "**Tooltip:** Default formula currently in use",
                "name": ""
            },
            {
                "id": "35c566b8-14e4-4e2f-88d6-74fe8a7aa0ac",
                "contentType": "Message",
                "messageId": "Editing_Risk_flag_FSL_Group",
                "messageType": "attention",
                "contentText": "You cannot change the selection of \"Financial statement level\" or Group/Component of a closed flag.",
                "name": ""
            },
            {
                "id": "71d0f689-5378-4bb2-bade-75e6f9cd21f4",
                "contentType": "Message",
                "messageId": "ATC_File_Linked",
                "messageType": "Modal",
                "contentText": "The file you are attempting to link is already attached to this location.",
                "name": "The file is already linked"
            },
            {
                "id": "402e622d-02c8-469c-beda-7721c088050e",
                "contentType": "Message",
                "messageId": "Alert_MaterialityValues_NotSet_StandaloneAudit_GroupAudit",
                "messageType": "caution",
                "contentText": "For the highlighted component(s) one or more of materiality, performance materiality or clearly trivial threshold have not been set either for group audit purposes or standalone audit purposes. Populate all values to ensure that the values in this table are determined correctly.",
                "name": ""
            },
            {
                "id": "286f5eea-ef99-469a-b99d-77913930407d",
                "contentType": "Message",
                "messageId": "CreateCustomProcedureSignificantRiskGuidance",
                "messageType": "attention",
                "contentText": "<note><table><thead /><tbody><tr><td><p>Standard procedures will help auditors on creating templates to perform substantive procedures, but user must consider the following paragraphs from the DTTL Audit Approach Manual. </p><p>According to DTTL Audit Approach Manual the auditor may judge that it is not possible or practicable to obtain sufficient appropriate audit evidence only from substantive procedures. Such risk may relate to the inaccurate or incomplete recording of routine and significant classes of transactions or account balances, the characteristics of which often permit highly automated processing with little or no manual intervention. In such cases, the entity's control over risks are relevant to the audit and the auditor shall obtain an understanding of them. ISA 315.30. </p><p>Auditors are required to design and perform tests of controls to obtain sufficient appropriate audit evidence as to the operating effectiveness of relevant controls when substantive procedures alone cannot provide sufficient appropriate audit evidence at the assertion level. Paragraph 17 of Section 13300</p><p>If the auditor has determined that an assessed risk of material misstatement at the assertion level is significant risk, the auditor shall perform substantive procedures that are specifically responsive to that risk. When the approach to a sign consists only of substantive procedures, those procedures shall include test of details. ISA 330.21</p><p>When responding to significant risk, simply increasing the extend of testing beyond that which would have been applied if the risk of material misstatement was no significant is unlikely to be and appropriate response for that significant risk. Modification of the nature and timing of the substantive procedures is likely necessary (e.g., test of details combined with substantive analytical procedures, see Section 23002-1). 43 paragraph section 13300.</p><p></p></td></tr></tbody></table></note>",
                "name": "Guidance for Significant risks"
            },
            {
                "id": "3b7c38ba-f133-48ed-aa8d-791fa4d14673",
                "contentType": "Tooltip",
                "messageId": "RptDifferenceGuidance",
                "messageType": "attention",
                "contentText": "Difference between total from approach selection table and population amount",
                "name": ""
            },
            {
                "id": "57822546-d6f8-4909-bfc5-79b8658c2456",
                "contentType": "Message",
                "messageId": "PreventUpdateRoomFromRAWhenRAAllRommNrpmmnGuidance",
                "messageType": "Modal",
                "contentText": "The risk classification level of this ROMM cannot be changed to NRPMM because the ABCOTD listed below is ‘Qualitatively material’ and changing it will result in all risk classifications being NRPMM. If you wish to change the risk classification level to NRPMM, you need to ensure that at least one ROMM is not NRPMM by changing response(s) to tailoring question(s), editing risk common tool(s) or adding custom ROMM(s) that are not NRPMM for the ABCOTD. To do so, click on ‘Return to risk common tool’.Alternatively, you can change the ‘Qualitatively material’ response for the ABCOTD listed below in the ‘Preliminary analytical procedures and identification of significant/material ABCOTD(s)’ working paper. To do so, ensure the ABCOTD is checked and click on the button ‘Change qualitatively material response'",
                "name": "Unable to change risk classification level of ROMM to NRPMM"
            },
            {
                "id": "64800b52-ac03-417a-b2de-7a3ea9ca1bd5",
                "contentType": "Message",
                "messageId": "ModalInformationUsedInControl",
                "messageType": "Modal",
                "contentText": "\"If you delete this IUC(s), all data in relation to this IUC(s) is removed from the control testing working paper.\"",
                "name": "\"Are you sure you want to delete this IUC(s)?\""
            },
            {
                "id": "f6a41dfe-7417-4a1d-9ced-7c368357f494",
                "contentType": "Message",
                "messageId": "TooltipControlsGroupStandaloneOpinionFilter",
                "messageType": "attention",
                "contentText": "This filter shows all the relevant Controls that have been identified throughout the audit for the group / standalone component selected. Refer to the Controls section under the Dashboards – Engagement Status for more information",
                "name": ""
            },
            {
                "id": "84a987b1-83cc-4398-8442-7cb0a4d053d4",
                "contentType": "Message",
                "messageId": "WidgetTestingTableHaveDataExceedMaxSizeGuidance",
                "messageType": "attention",
                "contentText": "The size of the perform table exceeds the maximum limit and is unable to save. Please adjust the contents and/or formatting in the perform table to proceed.",
                "name": ""
            },
            {
                "id": "d5716e76-e74e-4125-9179-7cbe9b52961c",
                "contentType": "Message",
                "messageId": "Alert_ROMMClassification_Component_NRPMM",
                "messageType": "attention",
                "contentText": "All ROMM classification for a particular component are \"NRPMM\". Reconsider the testing strategy for this component.",
                "name": ""
            },
            {
                "id": "b45a1702-b0d2-4fe6-80b8-7daa0c8be24f",
                "contentType": "Message",
                "messageId": "Modal_GN_Multiple_Preparer",
                "messageType": "Modal",
                "contentText": "You have already signed off as a preparer on one or more working papers, do you want to sign-off again?",
                "name": "You have already signed off"
            },
            {
                "id": "8418084a-4ccb-4da2-9844-7de48e53562f",
                "contentType": "Message",
                "messageId": "Warning_message_in_pop_up_in_working_papers_having_echo_question",
                "messageType": "Modal",
                "contentText": "This working paper cannot be saved because the <ABCOTD> is “Qualitatively material” and saving will result in all risk classifications being NRPMM. If you wish to save the working paper, you need to ensure that at least one ROMM is not NRPMM by changing the response(s) to the highlighted question(s) in this working paper, changing response(s) to tailoring question(s) in the corresponding ‘Identification and assess ROMMs and plan further audit procedures’ working paper, editing risk common tool(s) or adding custom ROMM(s) that are not NRPMM. To do so, click on ‘Return to working paper’. Alternatively, you can also change the “Qualitatively material” response for the <ABCOTD> in the ‘Preliminary analytical procedures and identification of significant/material ABCOTDs’ working paper. To do so, click on button ‘Change qualitatively material.",
                "name": "Unable to save the working paper"
            },
            {
                "id": "7c1dfedb-5fc0-4f00-b9a6-7f2fcb9a4516",
                "contentType": "Message",
                "messageId": "Alert_DT_Final_Rec",
                "messageType": "attention",
                "contentText": "Final reconciled difference",
                "name": ""
            },
            {
                "id": "de3d0cdb-6060-45fb-8f15-7f39aa6c3d21",
                "contentType": "Message",
                "messageId": "ModalGroupDashboardReviewNotes",
                "messageType": "Modal",
                "contentText": "This dashboard shows all relevant review notes identified throughout the audit for the group / standalone component selected.\r\n\r\nGroup selected \r\n * All review notes in the engagement file will be displayed in this dashboard.\r\n\r\nComponent selected \r\n * Only review notes with the ‘Group/Component’ identified as the component with a standalone audit will be displayed in this dashboard.",
                "name": "Review notes"
            },
            {
                "id": "ef8241a9-9ffd-4566-a2ec-800417faf2c1",
                "contentType": "Message",
                "messageId": "PreventSaveWhenSEDisclosureFSLAllRommNrpmmnGuidance",
                "messageType": "Modal",
                "contentText": "This working paper cannot be saved because the ABCOTD listed below is “Qualitatively material” and saving will result in all risk classifications being NRPMM. If you wish to save the working paper, you need to ensure that at least one ROMM is not NRPMM by changing response(s) to tailoring question(s), editing risk common tool(s) or adding custom ROMM(s) that are not NRPMM. To do so, click on ‘Return to working paper’.",
                "name": "Unable to save the working paper"
            },
            {
                "id": "c09cd2b2-c993-4e04-81ef-81214af98497",
                "contentType": "Message",
                "messageId": "PreventSaveUEEWhenSEDisclosureAllRommNrpmmGuidance",
                "messageType": "Modal",
                "contentText": "This working paper cannot be saved because the ABCOTD listed below is “Qualitatively material” and saving will result in all risk classifications being NRPMM. If you wish to save the working paper, you need to ensure that at least one ROMM is not NRPMM by changing the response(s) to the highlighted question(s) in this working paper, changing response(s) to tailoring question(s) in the corresponding ‘Identification and assess ROMMs and plan further audit procedures’ working paper, editing risk common tool(s) or adding custom ROMM(s) that are not NRPMM. To do so, click on ‘Return to working paper’.",
                "name": "Unable to save the working paper"
            },
            {
                "id": "dcd622ae-5ecb-4575-8e76-8258ca7d62c9",
                "contentType": "Message",
                "messageId": "RiskAbcotdChecklistNestedGuidanceGroupComponent",
                "messageType": "Modal",
                "contentText": "ROMMs or Assertions are not displayed for an ABCOTD with a “Yes” response if: \r\n * The ABCOTD is identified as “Not Significant–Not Material” in working paper 13200.xx Preliminary analytical procedures and identification of significant/material ABCOTDs; or \r\n * The testing strategy for the ABCOTD has not been defined in working paper 13200.03 Group audit testing strategy.",
                "name": "ABCOTD with note line mapped but no ROMMs or Assertions"
            },
            {
                "id": "5c69d186-71b4-4788-abe1-82654129e48d",
                "contentType": "Message",
                "messageId": "TooltipGroupDashboardFilterGroupComponentOpinion",
                "messageType": "attention",
                "contentText": "This filter shows all working papers that need to be completed to support the audit opinion for the group/standalone component selected. Refer to the Working paper status section under the Dashboards - Engagement Status for more information.",
                "name": ""
            },
            {
                "id": "7078fb33-a754-4d43-a63d-82867d7078f3",
                "contentType": "Message",
                "messageId": "TooltipGroupDashboardFilterGroupComponent",
                "messageType": "attention",
                "contentText": "This filter distinguishes between working papers for the group or the selected component (based on the component ID in the working paper name).",
                "name": ""
            },
            {
                "id": "4782af59-5353-450d-a917-8314f2cf1105",
                "contentType": "Message",
                "messageId": "Tooltip_DWP_Unlock_Section",
                "messageType": "attention",
                "contentText": "Unlock section by tailoring the working paper",
                "name": ""
            },
            {
                "id": "82eec4f9-dd43-41eb-b1b2-84385a2e0cf0",
                "contentType": "Message",
                "messageId": "DtwpSignificantRiskGuidance",
                "messageType": "attention",
                "contentText": "<note><table><thead /><tbody><tr><td><p>According to DTTL Audit Approach Manual the auditor may judge that it is not possible or practicable to obtain sufficient appropriate audit evidence only from substantive procedures. Such risk may relate to the inaccurate or incomplete recording of routine and significant classes of transactions or account balances, the characteristics of which often permit highly automated processing with little or no manual intervention. In such cases, the entity's control over risks are relevant to the audit and the auditor shall obtain an understanding of them. (ISA 315.30)</p><p>Auditors are required to design and perform tests of controls to obtain sufficient appropriate audit evidence as to the operating effectiveness of relevant controls when substantive procedures alone cannot provide sufficient appropriate audit evidence at the assertion level. (Paragraph 17 of Section 13300)</p><p>If the auditor has determined that an assessed risk of material misstatement at the assertion level is significant risk, the auditor shall perform substantive procedures that are specifically responsive to that risk. When the approach to a sign consists only of substantive procedures, those procedures shall include test of details. (ISA 330.21)</p><p>When responding to significant risk, simply increasing the extend of testing beyond that which would have been applied if the risk of material misstatement was no significant is unlikely to be and appropriate response for that significant risk. Modification of the nature and timing of the substantive procedures is likely necessary (e.g., test of details combined with substantive analytical procedures, see Section 23002-1). 43 paragraph section 13300</p><p>Combining Types of Substantive Procedures. There are circumstances in which it may be desirable to use both substantive analytical procedures and tests of details to obtain sufficient appropriate audit evidence. Combined tests may be appropriate for testing the following:</p><p>If we have identified a significant risk.</p><p>Certain accounting estimates. For example, tests of details on the data used to develop the estimate and substantive analytical procedures to build an expectation of the estimate based on the data. Activity during the period between an interim date and the balance sheet date, if primary tests are performed as of the interim date. For example, tests of details applied as of the interim date and substantive analytical procedures applied to activity in the period to the balance sheet date (or vice versa). (Paragraph 17 of Section 23002-1)</p><p>If we have determined that an assessed risk of material misstatement at the assertion level is a significant risk, we are required to perform substantive procedures that are specifically responsive to that risk and when the approach to a significant risk consists only of substantive procedures, those procedures are required to include tests of details (paragraph 41 of Section 13300). (i.e., either tests of details or a combination of tests of details and substantive analytical procedures). (Paragraph 18 of Section 23002-1)</p><p>Because combining substantive procedures is more complex than applying a single procedure, a higher level of professional judgment may be needed when combining substantive procedures than might be needed if we were only applying a single substantive procedure. As such, the increased involvement of engagement management may be recommended when planning and evaluating the results of the combined substantive procedures. (Paragraph 19 of Section 23002-1)</p><p>Some substantive testing techniques (e.g., mini-max) are designed specifically to combine elements of substantive analytical procedures and tests of details. (Paragraph 20 of Section 23002-1)</p><p></p></td></tr></tbody></table></note>",
                "name": "Procedure Selection Guidance for Significant Risks"
            },
            {
                "id": "193c1295-1af3-44cc-a8cc-84c618e2bca5",
                "contentType": "Message",
                "messageId": "PreventDeleteCustomRoomFromOtherWhenRAAllRommNrpmmnGuidance",
                "messageType": "Modal",
                "contentText": "This custom ROMM cannot be deleted because the ABCOTD listed below is ‘Qualitatively material’ and deleting will result in all risk classifications being NRPMM. If you wish to delete the custom ROMM, you need to ensure that at least one ROMM is not NRPMM by changing response(s) to tailoring question(s) in the corresponding ‘Identification and assess ROMMs and plan further audit procedures’ working paper, editing risk common tool(s) or adding custom ROMM(s) that are not NRPMM for the ABCOTD. To do so, click on ‘Return to risk common tool’.\r\n\r\nAlternatively, you can change the ‘Qualitatively material’ response for the ABCOTD listed below in the ‘Preliminary analytical procedures and identification of significant/material ABCOTD(s)’ working paper. To do so, ensure the ABCOTD is checked and click on the button ‘Change qualitatively material response'.",
                "name": "Unable to delete the custom ROMM"
            },
            {
                "id": "379b0dd3-964e-4a62-ba2e-858c7ab8bf4f",
                "contentType": "Message",
                "messageId": "Alert_Modified_Control_Description_Edit",
                "messageType": "attention",
                "contentText": "Standard description has been modified.",
                "name": ""
            },
            {
                "id": "f5aad003-cef9-485c-af7c-86514a1ae6ab",
                "contentType": "Message",
                "messageId": "ModalGroupDashboardRiskStatus",
                "messageType": "Modal",
                "contentText": "This dashboard shows all relevant ROMMS identified throughout the audit for the group / standalone component selected.\r\n\r\nGroup selected \r\n * ROMMs for components without a standalone audit opinion are relevant to the group audit opinion. \r\n * Some ROMMs for components with a standalone audit opinion are relevant to the group audit opinion – based on the decisions in the Group audit testing strategy working paper.\r\n\r\nComponent selected \r\n * Some ROMMs which have the component ID in the ROMM ID are not relevant to the standalone audit opinion and are excluded from this dashboard based upon decisions in the standalone preliminary analytical procedures and the identification of material ABCOTDs working paper.",
                "name": "ROMMs"
            },
            {
                "id": "55799567-fb08-4536-ace1-89254ca8df4f",
                "contentType": "Message",
                "messageId": "ModalPopUpErpSystemDeleteRows",
                "messageType": "Modal",
                "contentText": "You are deleting the selected row(s) and as a result, you will lose the information documented. Would you like to continue?.",
                "name": "Delete the selected row(s)"
            },
            {
                "id": "016b66f3-9fba-433d-8fac-89f5f548c3f8",
                "contentType": "Message",
                "messageId": "Alert_RiskAssessment_No_Procedures",
                "messageType": "caution",
                "contentText": "There are no selected procedures for XXX and XXX",
                "name": ""
            },
            {
                "id": "9236336f-b1e3-4599-adc6-8b01e0ca3727",
                "contentType": "Tooltip",
                "messageId": "HaveAnyIdentifiedInternalControlDeficienciesTooltip",
                "messageType": "attention",
                "contentText": "The system-generated response is 'Yes' when there is at least one finalized control deficiency identified. Otherwise, the system-generated response is 'No'",
                "name": ""
            },
            {
                "id": "331b2efe-4ac6-4054-8c85-8b2097f9cc87",
                "contentType": "Message",
                "messageId": "Modal_DWP_Updating_Confirmations",
                "messageType": "Modal",
                "contentText": "You are updating the confirmations table with less lines than currently in the table. You will lose any information in the lines that are getting removed. Would you like to continue with updating the confirmations table?",
                "name": "Updating the number of confirmations"
            },
            {
                "id": "55570849-2e59-4376-a0b9-8d6c2c726f7c",
                "contentType": "Message",
                "messageId": "RiskAbcotdChecklistNestedGuidance",
                "messageType": "Modal",
                "contentText": "ROMMs are not displayed for an ABCOTD with a “Yes” response if the ABCOTD is identified as “Not Significant–Not Material” in working paper 13200.xx Preliminary analytical procedures and identification of significant/material ABCOTDs. ",
                "name": "ABCOTD with note line mapped but no ROMMs"
            },
            {
                "id": "7eb3832c-89cd-415d-b49e-8e1fbc2146b3",
                "contentType": "Message",
                "messageId": "Alert_Attention_Supplementation",
                "messageType": "attention",
                "contentText": "There are no supplementation files provided for this engagement.",
                "name": ""
            },
            {
                "id": "523aff7c-83f8-4b7e-afca-8ec59252ff3d",
                "contentType": "Message",
                "messageId": "RestoreFormulaWarningMessage",
                "messageType": "Modal",
                "contentText": "You are restoring the default formula and as a result, you will lose any modified formula in this cell. Would you like to continue?",
                "name": "Restore default formula?"
            },
            {
                "id": "338fe871-fa05-420c-90fa-8eee25c347b0",
                "contentType": "Message",
                "messageId": "Modal_GN_No_MultipleSignoffs",
                "messageType": "Modal",
                "contentText": "There are no preparer sign-offs on one or more of these working papers, are you sure you want to sign-off as a reviewer?",
                "name": "There is no preparer sign-off"
            },
            {
                "id": "aae35437-0416-4bb0-90cc-8f5bcae4c004",
                "contentType": "Message",
                "messageId": "TooltipWpControlRelianceApproach",
                "messageType": "attention",
                "contentText": "The answer to the question \"Control reliance approach (system-generated)\" has been changed from the suggested system-generated answer.",
                "name": ""
            },
            {
                "id": "992ea298-f70d-4c7a-bf95-8fd9d9199cfa",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "Summary of results table is being updated based on the parameters entered above. While this is being processed, you will not be able to make changes to the parameters for this particular test. Please refresh or access this working paper in sometime.",
                "name": ""
            },
            {
                "id": "2997758a-d7bf-4952-ae9a-9058ad826fcd",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "Summary of results table could not be updated. Please try again.",
                "name": ""
            },
            {
                "id": "3f8f04be-c96e-4831-933f-90b1b84c9ce0",
                "contentType": "Message",
                "messageId": "Modal_GN_No_WP",
                "messageType": "attention",
                "contentText": "No longer a relevant working paper",
                "name": ""
            },
            {
                "id": "f2987c94-c4e8-434b-a587-950bb54b3f96",
                "contentType": "Message",
                "messageId": "DTWP_Change_Outcome_Modal",
                "messageType": "Modal",
                "contentText": "Changing the outcome will remove any failed tests for this sample/sections from the conclusion page. Are you sure you would like to change the outcome?",
                "name": "Change outcome"
            },
            {
                "id": "e06e333a-c954-4495-aa78-96a0220eb187",
                "contentType": "Message",
                "messageId": "Alert_Riskcommontool_ControlCommontool_no_note_lines",
                "messageType": "attention",
                "contentText": "There are no note lines with current year balances mapped to this ABCOT for one or more of the components selected.",
                "name": ""
            },
            {
                "id": "63791c18-47b6-403e-866c-96a3b55a92ec",
                "contentType": "Message",
                "messageId": "Modal_GN_Edit_Subphase",
                "messageType": "Modal",
                "contentText": "Click save to commit the changes to the name of the subphase. ",
                "name": "Edit subphase"
            },
            {
                "id": "eb3a3673-7c8b-4dae-ab4d-97cea0e21fb8",
                "contentType": "Message",
                "messageId": "Alert_UEE_Legal_Entity_Name",
                "messageType": "attention",
                "contentText": "To change the legal entity name, please go to Engagement Settings.",
                "name": ""
            },
            {
                "id": "ba605775-2421-419a-8f19-97e56f1c518b",
                "contentType": "Message",
                "messageId": "Alert_Change_Unit_Of_Samples",
                "messageType": "Modal",
                "contentText": "You have changed your unit of sampling. No changes will be made to the testing table in the perform section. However, you will lose any information in the table in the alternative procedures section. Would you like to continue?",
                "name": "Change unit of sampling?"
            },
            {
                "id": "524037ac-f530-4c9e-b772-9824da1de88f",
                "contentType": "Message",
                "messageId": "Alert_Remove_Lines_in_Sample",
                "messageType": "Modal",
                "contentText": "You have decreased the sample size and as a result rows will be removed from the bottom of the sample/selections table. You will lose any information in the rows that will be removed. Would you like to continue?",
                "name": "Decrease sample size?"
            },
            {
                "id": "e2a89b32-4dc4-4536-9a9d-98bae8a72da8",
                "contentType": "Message",
                "messageId": "Modal_DWP_Number_Confirmations",
                "messageType": "Modal",
                "contentText": "You are updating the confirmations table with less lines than currently in the table. You will lose an information in the lines that are getting removed. Would you like to continue with updating the confirmations table?",
                "name": "Updating the number of confirmations"
            },
            {
                "id": "8d317ab3-fb9d-4f6e-ab5c-99a57ec91368",
                "contentType": "Message",
                "messageId": "WidgetTestingTableCustomSourceDocumentNameDuplicatedOnTableGuidance",
                "messageType": "attention",
                "contentText": "The source document name already exists for this procedure.",
                "name": ""
            },
            {
                "id": "0fef11c2-3569-4203-a22e-99fbb4d691aa",
                "contentType": "Message",
                "messageId": "Modal_DWP_Expectation_Amount",
                "messageType": "attention",
                "contentText": "Expectation amount from below",
                "name": ""
            },
            {
                "id": "44a7672d-7efe-4dcc-a2a0-9ab30f7cd4e9",
                "contentType": "Message",
                "messageId": "TooltipRiskAssessmentListRelevantMultiAbcots",
                "messageType": "attention",
                "contentText": "Below are tailoring questions that apply to multiple ABCOTDs. Hover over the Tailoring question ID to display relevant ABCOTDs.",
                "name": ""
            },
            {
                "id": "325c2429-83bf-4c19-90ca-9bd9540ff9be",
                "contentType": "Message",
                "messageId": null,
                "messageType": "Modal",
                "contentText": "Rejecting and reverting the results will reset the parameters and the Summary of results table to match the Overview of flagged entries section. Are you sure you want to continue? ",
                "name": ""
            },
            {
                "id": "f46fe0e1-c184-4f54-aa58-9f0050c20149",
                "contentType": "Message",
                "messageId": "PreventRCTSaveWhenSEDisclosureNotRAAllRommNrpmmGuidance",
                "messageType": "Modal",
                "contentText": "The risk classification level of this ROMM cannot be changed to NRPMM because the ABCOTD listed below is ‘Qualitatively material’ and changing it will result in all risk classifications being NRPMM. If you wish to change the risk classification level to NRPMM, you need to ensure that at least one ROMM is not NRPMM by changing response(s) to tailoring question(s) in the corresponding ‘Identification and assess ROMMs and plan further audit procedures’ working paper, editing risk common tool(s) or adding custom ROMM(s) that are not NRPMM for the ABCOTD. To do so, click on ‘Return to risk common tool’.",
                "name": "Unable to change risk classification level of ROMM to NRPMM"
            },
            {
                "id": "1e3bcf99-3ee7-46dd-845b-a1b102f77090",
                "contentType": "Message",
                "messageId": "Alert_SAP_Excess_Amount",
                "messageType": "attention",
                "contentText": "It is important that explanations for differences exceeding the threshold are initially sought for the full amount of a difference, not just that part that exceeds the threshold. The amount by which a difference exceeds the threshold is referred to as the “excess”. The threshold is only a criterion for selecting significant differences for investigation, and the excess is unlikely to have meaning to the entity. It would likely be merely a coincidence if an explanation covered precisely the amount of the excess.\r\n\r\nWhen the difference between the recorded amount and our expectations is above threshold we should investigate the difference either by:\r\n 1. Refine the expectation when the difference is found to be the result of factors that ought to have been included in our original expectation (to document this update the expectation cell); Or 2. Inquire of management and obtaining appropriate audit evidence relevant to management’s responses and performing other audit procedures as necessary in the circumstances (document this in the explained difference cell).\r\n\r\nIf, after considering other audit procedures, management is still unable to provide an explanation for differences exceeding the threshold, or the explanation, together with the audit evidence obtained, is not considered adequate, we may determine whether the model would be refined or if a substantive analytical procedure misstatement (SAP misstatement) exists.",
                "name": ""
            },
            {
                "id": "425b3c0b-6ecc-49d8-9422-a1b80af00b22",
                "contentType": "Message",
                "messageId": "Alert_MaterialityValues_NotSet_GroupAudit_StandaloneAudit",
                "messageType": "caution",
                "contentText": "One or more of materiality, performance materiality or clearly trivial threshold have not been set either for group audit purposes or standalone audit purposes. Populate all values to ensure that the values in this table are determined correctly.",
                "name": ""
            },
            {
                "id": "5dd8d805-5820-4e3a-9a08-a22c75bfcb7d",
                "contentType": "Message",
                "messageId": "Alert_SAP_Over_100",
                "messageType": "attention",
                "contentText": "When the size of the population to be sampled is greater than 100 multiples of performance materiality, evaluate whether the audit evidence we will obtain will be sufficient and appropriate to address the identified risk(s) of material misstatement. In such situations, we may\r\n\r\n1.  Reconsider our risk assessment procedures by\r\n\r\n    1.  Disaggregating or further disaggregating the population to be sampled (e.g., with the use of data analytics) and apply the appropriate sample size to the disaggregated populations.\r\n    2.  Utilizing the profiling approach (using data analytics to help identify characteristics of audit interest in the population).\r\n2.  Combine substantive audit evidence obtained from sampling the population with other substantive procedures as discussed in paragraphs 31A-31D of AAM 23002-4 Tests of details.\r\n\r\nConsultation with the engagement quality control reviewer or NPPD or designee with respect to the above is encouraged.",
                "name": ""
            },
            {
                "id": "1513e772-2f2b-4b4d-9cd0-a28a841e89e4",
                "contentType": "Message",
                "messageId": "Unlink_Control_All_Instances",
                "messageType": "Modal",
                "contentText": "If you unlink this control, it will no longer appear linked in any existing linked locations within this engagement.",
                "name": "Are you sure you want to unlink all instances of the control?"
            },
            {
                "id": "eb2b39e4-669e-4fad-8495-a47ee9bc7cde",
                "contentType": "Message",
                "messageId": "Alert_DT_Total_Below",
                "messageType": "attention",
                "contentText": "Total from schedules from entity table below",
                "name": ""
            },
            {
                "id": "8e3335fe-cc54-482b-9254-a50e5df90c79",
                "contentType": "Message",
                "messageId": "Alert_BP_ROMM_Remote",
                "messageType": "attention",
                "contentText": "This ROMM is NRPMM due to a tailoring question and so the classification cannot be changed. ",
                "name": ""
            },
            {
                "id": "442078df-623b-461b-b822-a51cb049eefd",
                "contentType": "Message",
                "messageId": "Editing_Risk_Flag_FS",
                "messageType": "attention",
                "contentText": "You cannot change the 'Financial statement level' of a closed flag.",
                "name": ""
            },
            {
                "id": "6030be9a-855a-4b35-b8de-a53f8a519765",
                "contentType": "Message",
                "messageId": "Alert_DT_Total_TB",
                "messageType": "attention",
                "contentText": "Total amount from trial balance",
                "name": ""
            },
            {
                "id": "f4ceed55-ed3c-4e39-b2c5-a5caf1693bc1",
                "contentType": "Message",
                "messageId": "Modal_Confirm_switch_data_source",
                "messageType": "Modal",
                "contentText": "Switching the dataset or the relevant amount column selected previously will result in deleting previously performed work in this working paper. This includes all work performed in the following section/sub-sections: Filter the data, Samples/selections, Perform, Information used in the audit, and Conclusion.If you choose to continue, the work performed previously, if any, cannot be recovered. Please consider exporting the working paper before you continue, if you want to retain the information.Are you sure you want to continue?",
                "name": "You are about to delete existing work in this working paper"
            },
            {
                "id": "2122280f-ebae-48bd-9554-a9e5854cbb7c",
                "contentType": "Message",
                "messageId": "Modal_You_cannot_copy_the_engagement",
                "messageType": "Modal",
                "contentText": "You are not allowed to perform a copy as a component is currently pending creation. Please wait and attempt again",
                "name": "You cannot copy this engagement"
            },
            {
                "id": "03c67759-6108-4a23-8a07-aaed6e557c1f",
                "contentType": "Message",
                "messageId": "Modal_DWP_Unexplained_Amount",
                "messageType": "attention",
                "contentText": "The unexplained amount between the difference and recorded amount",
                "name": ""
            },
            {
                "id": "94c5fee6-963f-469a-a49f-ab1a1ce18461",
                "contentType": "Message",
                "messageId": "ProcedureReconciliationTableGuidance",
                "messageType": "attention",
                "contentText": "Investigate further if the Remaining difference is above CTT.",
                "name": ""
            },
            {
                "id": "eacd9985-01f8-42e6-9d66-ad7f716ebdc3",
                "contentType": "Message",
                "messageId": "SapApproachSelectionTableWarning",
                "messageType": "Modal",
                "contentText": "The update made in the testing sheet may need to be revised due to changes in response.",
                "name": "Do you want to change your response?"
            },
            {
                "id": "92423b23-7df6-433b-a76d-adce1fedcbec",
                "contentType": "Message",
                "messageId": "Modal_TM_Deactivating_Cannot",
                "messageType": "Modal",
                "contentText": "The team member you are trying to deactivate is currently editing within the engagement. Please wait for them to finish and try again.",
                "name": "Cannot deactivate the team member"
            },
            {
                "id": "f04b5ba1-0dcf-418b-8091-ae172028f258",
                "contentType": "Message",
                "messageId": "PreventDeleteRCTWhenGARAAllRommNrpmmGuidance",
                "messageType": "Modal",
                "contentText": "This working paper cannot be saved because the <ABCOTD> is “Qualitatively material” and saving will result in all risk classifications being NRPMM. If you wish to save the working paper, you need to ensure that at least one ROMM is not NRPMM by changing the response(s) to the highlighted question(s) in this working paper, changing response(s) to tailoring question(s) in the corresponding ‘Identification and assess ROMMs and plan further audit procedures’ working paper, editing risk common tool(s) or adding custom ROMM(s) that are not NRPMM. To do so, click on ‘Return to working paper’.Alternatively, you can also change the “Qualitatively material” response for the <ABCOTD> in the ‘Preliminary analytical procedures and identification of significant/material ABCOTDs’ working paper. To do so, click on button ‘Change qualitatively material.",
                "name": "Unable to change risk classification level of ROMM to NRPMM"
            },
            {
                "id": "6b4abf93-1aea-441c-a0a2-af9338caa315",
                "contentType": "Message",
                "messageId": "Modal_GN_Delete_Items",
                "messageType": "Modal",
                "contentText": "Are you sure you want to delete these working paper(s) and/or subphases(s)?",
                "name": "You are about to delete multiple items."
            },
            {
                "id": "d3e67c35-b4b5-4199-bb4a-b0830e219ea2",
                "contentType": "Message",
                "messageId": "TooltipWpDetailGroupComponentFilter",
                "messageType": "attention",
                "contentText": "This field indicates whether the documentation in the working paper relates to the group or one of the components. If this selection is modified, the component ID appended to the working paper name will be updated accordingly. ",
                "name": ""
            },
            {
                "id": "8681e027-cc43-434c-95da-b08b2c96f193",
                "contentType": "Message",
                "messageId": "Modal_TM_Change_Initials",
                "messageType": "Modal",
                "contentText": "Changing your initials here will only apply at an engagement level and should only be used to maintain unique initials. This will update any existing initials within this engagement.",
                "name": "Changing initials"
            },
            {
                "id": "123cc72e-5935-4983-a617-b160153a7ea6",
                "contentType": "Message",
                "messageId": "Modal_GN_Create_WP",
                "messageType": "Modal",
                "contentText": "You chose Perform.Your working paper can only be inserted here. ",
                "name": "Create working paper"
            },
            {
                "id": "4cf90e35-a545-4bef-b3a8-b1aa788eb6a1",
                "contentType": "Message",
                "messageId": "TooltipRommsGroupStandaloneOpinionFilter",
                "messageType": "attention",
                "contentText": "This filter shows all the relevant ROMMs that have been identified throughout the audit for the group / standalone component selected. Refer to the ROMMs section under the Dashboards – Engagement Status for more information",
                "name": ""
            },
            {
                "id": "f8e9bed1-b26f-4808-8470-b532a72bab1a",
                "contentType": "Message",
                "messageId": "Modal_GN_No_Subphase",
                "messageType": "Modal",
                "contentText": "There are no subphases in Other so you must create a new one.",
                "name": "Create a subphase for your working paper"
            },
            {
                "id": "455aeda5-93f4-48ef-9a73-b659b27e003b",
                "contentType": "Message",
                "messageId": null,
                "messageType": "warning",
                "contentText": "At least one misstatement should be selected",
                "name": ""
            },
            {
                "id": "0fac6ef7-0a7b-4dda-aebe-b73978fe9c4f",
                "contentType": "Message",
                "messageId": "Alert_ControlCommonTool_ReplicateCustomControl_CustomControl_AlreadyAssociated",
                "messageType": "attention",
                "contentText": "The selected control is already associated to Group and all component(s).",
                "name": ""
            },
            {
                "id": "cc95d5fb-8c36-4273-96b7-b7925f1c8821",
                "contentType": "Message",
                "messageId": "Warning_message_for_procedures_not_selected_for_NSM_ABCOTDs",
                "messageType": "caution",
                "contentText": "There are no selected procedures for <ABCOTD> : <Assertion> <Component ID>",
                "name": ""
            },
            {
                "id": "941a505e-e292-422c-9bd1-b7b508bad2f7",
                "contentType": "Message",
                "messageId": "CtRemoveStep",
                "messageType": "Modal",
                "contentText": "If you delete this step, all instances of this step will also be deleted and there will be no remaining evidence of it in this working paper",
                "name": "Are you sure you want to delete this step?"
            },
            {
                "id": "3d0005e0-407d-4fd0-9943-b8481a190d60",
                "contentType": "Message",
                "messageId": "Modal_DWP_Delete_Column",
                "messageType": "Modal",
                "contentText": "Deleting will result in losing all information within the column. Are you sure you would like to delete this column?",
                "name": "Delete column"
            },
            {
                "id": "4c159e4f-5024-4f5d-ad30-b88a27d4e02c",
                "contentType": "Message",
                "messageId": "Modal_GN_Preparer_Signedoff",
                "messageType": "Modal",
                "contentText": "You have already signed off as a preparer, do you want to sign-off again?",
                "name": "You have already signed off"
            },
            {
                "id": "97f45981-5444-417b-99f8-b8a1d51d9d17",
                "contentType": "Tooltip",
                "messageId": "PreventSelectABCOTDWhenChangeQMGuidance",
                "messageType": "",
                "contentText": " This ABCOTD cannot be selected because changing the 'qualitatively material' response for this ABCOTD will impact other ABCOTDs associated with the same financial statement line. please revisit the decisions in the 'preliminary analytical procedures and identification of significant / material ABCOTD(s)' working paper",
                "name": ""
            },
            {
                "id": "12e439b2-7d74-44a5-8c36-b95cd58fe552",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "There are more than 100 combinations selected. Please ensure the parameters are appropriate. Please revisit the parameters entered and/or the number of combinations selected in the above heatmap to reduce the number of selections.",
                "name": ""
            },
            {
                "id": "f44284ce-fe50-4c50-bd04-b9b25c45ffec",
                "contentType": "Message",
                "messageId": null,
                "messageType": "Modal",
                "contentText": "hanges to closing period dates could have an impact on the population being considered for journal entry testing. This could result in the need to run these tests again. Are you sure of changes to closing period?",
                "name": "Changes to closing period"
            },
            {
                "id": "5e0c2e2a-be96-4626-a4d8-ba580bdd64bf",
                "contentType": "Message",
                "messageId": "Alert_Standalone_RA_Control",
                "messageType": "caution",
                "contentText": "One or more ABCOTDs in this content area are material for group reporting purposes, are to be tested at the component level, and this component has been selected for further audit procedures. As a result some of the controls in this working paper are greyed out and cannot be modified. Please navigate to the Group Identify and assess ROMMs and plan further audit procedures working paper to modify these controls. ",
                "name": ""
            },
            {
                "id": "2a68e96a-477c-4c24-94ac-bc8a7d82774d",
                "contentType": "Message",
                "messageId": "ModalConfirmAddCustomErpName",
                "messageType": "Modal",
                "contentText": "You have entered a custom name of ERP/accounting system.",
                "name": "Are you sure you want to enter a custom name?"
            },
            {
                "id": "936815ca-928c-45a2-85c0-bd1585d5397b",
                "contentType": "Tooltip",
                "messageId": null,
                "messageType": "attention",
                "contentText": "Only custom procedures can be associated to a standard ABCOTD/assertion pair",
                "name": ""
            },
            {
                "id": "3c9f1ef5-1992-4774-a466-bd7a25d8a2f5",
                "contentType": "Message",
                "messageId": "PreventDeleteWhenDisclosureFSLAllRommNrpmmnGuidance",
                "messageType": "Modal",
                "contentText": "This custom ROMM cannot be deleted because the ABCOTD listed below is “Qualitatively material” and deleting will result in all risk classifications being NRPMM. If you wish to delete the custom ROMM, you need to ensure that at least one ROMM is not NRPMM by changing response(s) to tailoring question(s), editing risk common tool(s) or adding custom ROMM(s) that is not NRPMM. To do so, click on ‘Return to risk common tool’",
                "name": "Unable to delete the custom ROMM"
            },
            {
                "id": "9859dd2a-2fdb-4ed9-b78f-be32265be041",
                "contentType": "Message",
                "messageId": "TooltipControlsSummaryGroupComponentFilter",
                "messageType": "attention",
                "contentText": "This filter distinguishes between Controls for the group or the selected component (based on the component ID in the Control ID).",
                "name": ""
            },
            {
                "id": "1104b4f8-41e5-4f6a-94b4-bf178800d982",
                "contentType": "Message",
                "messageId": "Warning_message3_above_Assertion_Table",
                "messageType": "attention",
                "contentText": "There are no selected assertions for <ABCOTD> at the Group level",
                "name": ""
            },
            {
                "id": "9dabe87e-69e4-4ed4-a6c6-c07c5c49a7d3",
                "contentType": "Message",
                "messageId": "Modal_Guidance_RiskAssessment_Assertion_Additional_Documentation",
                "messageType": "Modal",
                "contentText": "Documentation should be included to support why an assertion has been 'manually selected' or 'manually unselected",
                "name": "Additional document"
            },
            {
                "id": "3e3612d8-b045-46a7-97fb-c098490e069e",
                "contentType": "Message",
                "messageId": "Confirmations_Perform_Alert",
                "messageType": "attention",
                "contentText": "To unlock this tab generate confirmations for testing.",
                "name": ""
            },
            {
                "id": "a8a5212d-66a2-4373-8c77-c0ed5793e1ba",
                "contentType": "Message",
                "messageId": "Modal_GN_Delete_Custom",
                "messageType": "Modal",
                "contentText": "Any custom substantive testing working papers, control testing working papers, and business process working papers that are deleted after the corresponding custom procedure, control or business process is deleted, cannot be recovered.\r\n\r\nROMMs/Controls/Attachments in those working papers will remain available in the system and can be re-attached to other working papers if needed. All the other common tools will be deleted permanently.\r\n\r\nA Risk classification increased by a flag will be changed to default if the flag was the only reason for the risk classification.\r\n\r\nOther working papers can be recovered after deletion, and any previously attached common tools will be reinstated when the working paper is regenerated from its original path.",
                "name": "You are about to delete a working paper"
            },
            {
                "id": "102abdf0-91db-401d-94cb-c13a554922be",
                "contentType": "Tooltip",
                "messageId": "RptTotalFromReconciledDifferenceGuidance",
                "messageType": "attention",
                "contentText": "Total amount from reconciled difference table below",
                "name": ""
            },
            {
                "id": "34f4e68f-da99-4888-a862-c149da474128",
                "contentType": "Message",
                "messageId": "TooltipCreateCustomWpGroupStandaloneOpinionFilter",
                "messageType": "attention",
                "contentText": "This field indicates whether the working paper supports the audit opinion of the group or a standalone component. More than one response can be selected. This selection can be modified after the working paper is created by accessing the working paper properties from the working paper view.",
                "name": ""
            },
            {
                "id": "eb89c384-97d4-4972-9d44-c34b5fea2c6d",
                "contentType": "Message",
                "messageId": "WidgetTestingTableConfirmDeleteRowGuidance",
                "messageType": "Modal",
                "contentText": "You are deleting this row and as a result, you will lose the information documented. Would you like to continue?",
                "name": "Delete this row?"
            },
            {
                "id": "26ab8168-461f-4905-979f-c36a9562b3b7",
                "contentType": "Tooltip",
                "messageId": "Tooltip_Disable_Materiality_Component_Section",
                "messageType": "attention",
                "contentText": "To unlock this section, at least one component must be identified as “Financially significant” or “Significant due to risk” or “Not significant with further audit procedures performed” in the Group Audit Testing Strategy working paper.",
                "name": ""
            },
            {
                "id": "1c7201ea-612d-4533-9260-c4aab4e2e80c",
                "contentType": "Message",
                "messageId": "PreventUpdateRCTWhenGARAAllRommNrpmmGuidance",
                "messageType": "Modal",
                "contentText": "The risk classification level of this ROMM cannot be changed to NRPMM because the ABCOTD listed below is ‘Qualitatively material’ and changing it will result in all risk classifications being NRPMM. If you wish to change the risk classification level to NRPMM, you need to ensure that at least one ROMM is not NRPMM by changing response(s) to tailoring question(s), editing risk common tool(s) or adding custom ROMM(s) that are not NRPMM for the ABCOTD. To do so, click on ‘Return to risk common tool’.\r\n\r\nAlternatively, you can change the ‘Qualitatively material’ response for the ABCOTD listed below in the ‘Preliminary analytical procedures and identification of significant/material ABCOTD(s)’ working paper. To do so, ensure the ABCOTD and Group/Component(s) are checked and click on the button ‘Change qualitatively material response'",
                "name": "Unable to change risk classification level of ROMM to NRPMM"
            },
            {
                "id": "0862fc74-5e6d-42be-b855-c51b1aeb0018",
                "contentType": "Message",
                "messageId": "DtwpTypeOfDisaggregationWarning",
                "messageType": "Modal",
                "contentText": "This will lead to loss of documented information, would you like to save and continue?",
                "name": "Change the Type of disaggregation"
            },
            {
                "id": "23c959ee-739c-4505-bd43-c51c94fd26d0",
                "contentType": "Message",
                "messageId": "Procedure_selection_Guidance_for_Significant_Risk",
                "messageType": "attention",
                "contentText": "<note><table><thead /><tbody><tr><td><p> Guidance:</p><p>According to DTTL Audit Approach Manual the auditor may judge that it is not possible or practicable to obtain sufficient appropriate audit evidence only from substantive procedures. Such risk may relate to the inaccurate or incomplete recording of routine and significant classes of transactions or account balances, the characteristics of which often permit highly automated processing with little or no manual intervention. In such cases, the entity's control over risks are relevant to the audit and the auditor shall obtain an understanding of them ISA 315.30. Auditors are required to design and perform tests of controls to obtain sufficient appropriate audit evidence as to the operating effectiveness of relevant controls when substantive procedures alone cannot provide sufficient appropriate audit evidence at the assertion level. Paragraph 17 of Section 13300. If the auditor has determined that an assessed risk of material misstatement at the assertion level is significant risk, the auditor shall perform substantive procedures that are specifically responsive to that risk. When the approach to a sign consists only of substantive procedures, those procedures shall include test of details ISA 330.21. When responding to significant risk, simply increasing the extend of testing beyond that which would have been applied if the risk of material misstatement was no significant is unlikely to be and appropriate response for that significant risk. nature and timinanalytical procedures, see Section 23002-1). 43 paragrah section 13300. Combining Types of Substantive ProceduresThere are circumstances in which it may be desirable to use both substantive analytical procedures and tests of details to obtain sufficient appropriate audit evidence. Combined tests may be appropriate for testing the following:If we have identified a significant risk.Certain accounting estimates. For example, tests of details on the data used to develop the estimate and substantive analytical procedures to build an expectation of the estimate based on the data.</p><p>Activity during the period between an interim date and the balance sheet date, if primary tests are performed as of the interim date. For example, tests of details applied as of the interim date and substantive analytical procedures applied to activity in the period to the balance sheet date (or vice versa). Paragraph 17 of Section 23002-1</p><p>If we have determined that an assessed risk of material misstatement at the assertion level is a significant risk, we are required to perform substantive procedures that are specifically responsive to that risk and when the approach to a significant risk consists only of substantive procedures, those procedures are required to include tests of details Paragraph 41 of Section 13300. (i.e., either tests of details or a combination of tests of details and substantive analytical procedures). Paragraph 18 of Section 23002-1Because combining substantive procedures is more complex than applying a single procedure, a higher level of professional judgment may be needed when combining substantive procedures than might be needed if we were only applying a single substantive procedure. As such, the increased involvement of engagement management may be recommended when planning and evaluating the results of the combined substantive procedures. Paragraph 19 of Section 23002-1</p><p> Because combining substantive procedures is more complex than applying a single procedure, a higher level of professional judgment may be needed when combining substantive procedures than might be needed if we were only applying a single substantive procedure. As such, the increased involvement of engagement management may be recommended when planning and evaluating the results of the combined substantive procedures. (paragraph 19 of Section 23002-1).</p><p>Some substantive testing techniques (e.g., mini-max) are designed specifically to combine elements of substantive analytical procedures and tests of details. Paragraph 20 of Section 23002-1</p></td></tr></tbody></table></note>",
                "name": "Procedure selection guidance for significant risks"
            },
            {
                "id": "cf592555-cc65-4423-9c48-c6a176f46bb9",
                "contentType": "Message",
                "messageId": "ModalDashboardViewDropdownDeleteComponent",
                "messageType": "Modal",
                "contentText": "The content you are trying to view is unavailable because the component has either been removed or identified as not requiring a standalone audit in the Group Information page.",
                "name": "Can't view content"
            },
            {
                "id": "8deb5317-1c74-496f-83d0-c9fbd42263e5",
                "contentType": "Message",
                "messageId": "Tooltip_Materiality_Locked_Revised_Materiality",
                "messageType": "attention",
                "contentText": "To unlock this section, please upload period end data and/or respond to, or revise your response to, \"Does materiality, performance materiality, CTT, and, if applicable, ABCOTD materiality and performance materiality determined during planning remain appropriate?\"",
                "name": ""
            },
            {
                "id": "e071f6c8-d339-462a-b00e-ca19b3072e71",
                "contentType": "Message",
                "messageId": "Modal_Status_Of_An_Engagement",
                "messageType": "Modal",
                "contentText": "You are not allowed to perform a copy as the status of the engagement is no longer \"in-progress\"",
                "name": "You cannot copy this engagement"
            },
            {
                "id": "543c69b9-6337-4ccc-af6b-ca56670e786a",
                "contentType": "Message",
                "messageId": "Alert_BP_Cannot_Delete",
                "messageType": "attention",
                "contentText": "You cannot delete the only flowchart / narrative in this business process working paper since you have selected flowchart / narrative in the “Understanding the entity and its environment” working paper.",
                "name": ""
            },
            {
                "id": "a8d99f89-6a71-4795-a528-ca60f7d49ee8",
                "contentType": "Tooltip",
                "messageId": null,
                "messageType": "attention",
                "contentText": "The Monetary threshold is set as \"0\", hence the under threshold report is not generated",
                "name": ""
            },
            {
                "id": "1cb0fe25-302a-47fd-839e-cbac57708ef2",
                "contentType": "Message",
                "messageId": null,
                "messageType": "warning",
                "contentText": "Performance materiality is required to be less than materiality.",
                "name": ""
            },
            {
                "id": "2f96bd97-80ac-47c0-9ba1-ce67512d6e51",
                "contentType": "Message",
                "messageId": "TooltipRommsSummaryGroupComponentFilter",
                "messageType": "attention",
                "contentText": "This filter distinguishes between ROMMs for the group or the selected component (based on the component ID in the ROMM ID).",
                "name": ""
            },
            {
                "id": "7e41c954-93c3-4cf6-92b4-cf7a95304f7e",
                "contentType": "Message",
                "messageId": "Modal_DWP_Number_Confirmations",
                "messageType": "Modal",
                "contentText": "You are updating the confirmations table with less lines than currently in the table. You will lose an information in the lines that are getting removed. Would you like to continue with updating the confirmations table?",
                "name": "Updating the number of confirmations"
            },
            {
                "id": "c91e84fa-0dc1-4207-b23f-cfb46fdb307d",
                "contentType": "Message",
                "messageId": "Modal_GN_Subphases_Delete",
                "messageType": "Modal",
                "contentText": "Are you sure you want to delete these subphases and any working papers that may be within them?",
                "name": "You are about to delete multiple subphases."
            },
            {
                "id": "d4f73d87-e6c3-4e01-a106-d1110fe9af80",
                "contentType": "Message",
                "messageId": "Tooltip__Risk_Assessment_GenerateWP_Without_RLF",
                "messageType": "attention",
                "contentText": "You cannot generate a working paper until roll forward procedures have been selected.",
                "name": ""
            },
            {
                "id": "24e9f1f6-b944-4c4e-b169-d112f399ea1f",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "Journal Posting Date is missing in some of the journals in the current concerned General Ledger dataset uploaded for Final period.",
                "name": ""
            },
            {
                "id": "aecf4bc9-d853-494d-bac5-d27ba9849a79",
                "contentType": "Message",
                "messageId": "SapDisaggregationSelectionTableWarning",
                "messageType": "Modal",
                "contentText": "Changing the Disaggregated part name will update the ‘Name of the Population(s) or disaggregated part(s)’ in the SAP Testing sheet table and the Name of the Testing sheet. Would you like to continue?",
                "name": "Change the Type of disaggregated part name?"
            },
            {
                "id": "9dbac6a9-4b05-4f2d-879e-d41f3d3d0ec4",
                "contentType": "Message",
                "messageId": "Warning_message2_above_Assertion_Table",
                "messageType": "attention",
                "contentText": "The following components have not been selected for any of the assertions selected for the group for <ABCOTD>: <Component_ID1> <Component_ID2> and <Component_ID3>",
                "name": ""
            },
            {
                "id": "1e9e2797-c0b4-4764-a7e0-d47d43255414",
                "contentType": "Message",
                "messageId": "Modal_PAP_Linked",
                "messageType": "Modal",
                "contentText": "Accounts will be linked in both period end and interim. Please be aware that any existing data will be lost for the individual accounts.",
                "name": "This change will occur in interim and period end"
            },
            {
                "id": "36b83c24-3f3e-4224-a39f-d51d0abf0d2c",
                "contentType": "Message",
                "messageId": "Alert_Remove_Lines_In_Testingtable",
                "messageType": "Modal",
                "contentText": "You have decreased the sample size and as a result rows will be removed from the bottom of the testing table of the perform section. You will lose any information in the rows that will be removed. Would you like to continue?",
                "name": "Decrease sample size?"
            },
            {
                "id": "dffa274a-18fa-44be-9b72-d5ace67175d1",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "The remaining period parameter does not match with the entries flagged in the perform section and the under threshold report.",
                "name": ""
            },
            {
                "id": "69c068d8-b24c-4091-b9b0-d617f55fd0d1",
                "contentType": "Message",
                "messageId": "Alert_RiskCommonTool_ReplicateCustomROMM_NoCustomROMM",
                "messageType": "attention",
                "contentText": "There are no custom ROMMs currently available to replicate ",
                "name": ""
            },
            {
                "id": "a6c6bb98-9349-4ede-913b-d6707dd0164a",
                "contentType": "Message",
                "messageId": "PeriodDateDiffLongerOrShorterThan12MonthsWarningMessage",
                "messageType": "Modal",
                "contentText": "Range between start date and end date deviates from a standard fiscal period of 12 months. Please ensure this is correct before proceeding.",
                "name": ""
            },
            {
                "id": "3713cc45-7722-48fa-9b6f-d6d43b91740e",
                "contentType": "Message",
                "messageId": "WarningSampleSize",
                "messageType": "Modal",
                "contentText": "The sample size calculator does not contemplate the increase in samples due to planning for a deviation in our tests of operating effectiveness. Document the sample size and rationale when planning for one deviation in a control that occurs many times per day. \r\n\r\nNote: Planning for a deviation in a control that occurs less than many times per day is likely not appropriate. Additiontally, planning for more than one deviation for a control that occurs many times per day requires the engagement partner to consult.",
                "name": ""
            },
            {
                "id": "b5e35750-a362-43b5-9448-d7f6bb2d998a",
                "contentType": "Message",
                "messageId": "Alert_Standalone_RA_TQs",
                "messageType": "caution",
                "contentText": "One or more ABCOTDs in this content area are material for group reporting purposes, are to be tested at the component level, and this component has been selected for further audit procedures. As a result the tailoring questions associated with this ABCOTD are greyed out and the responses cannot be changed. Please navigate to the Group Identify and assess ROMMs and plan further audit procedures working paper to modify the responses.",
                "name": ""
            },
            {
                "id": "391f8881-679b-451a-8066-d87a6b888c1c",
                "contentType": "Message",
                "messageId": "Modal_TM_Deactivating_Yourself",
                "messageType": "Modal",
                "contentText": "Deactivating yourself will remove you from the engagement. You will no longer have access to the engagement. To get reactivated you will need to contact the Engagement partner or the File management team. Any unsaved work will be lost.",
                "name": "Are you sure?"
            },
            {
                "id": "b70d68f5-8db5-4fbe-a65d-d952d96ebdad",
                "contentType": "Message",
                "messageId": "TestingSheetWarningYesOption",
                "messageType": "Modal",
                "contentText": "Enter all identified misstatements in 29600.01 Evaluate audit results including misstatements working paper using the misstatement common tool in the conclusion section.",
                "name": ""
            },
            {
                "id": "829f85e6-8622-4ac6-a0a6-d9604d2358dd",
                "contentType": "Tooltip",
                "messageId": "TooltipPapDropdownQualitativelyMaterial",
                "messageType": "attention",
                "contentText": "The response to \"Qualitatively material\" cannot be changed to \"Yes\" because \"All risk classifications are NRPMM\" is \"Yes\". To modify the response to \"Yes\", please revisit the response of \"All risk classifications are NRPMM\" for this account. ",
                "name": ""
            },
            {
                "id": "da8beb5f-395e-4983-b24d-d9b9cd3d0f53",
                "contentType": "Message",
                "messageId": "Alert_RiskCT_TQ_Warning",
                "messageType": "warning",
                "contentText": "The ROMM you selected is classified as NRPMM due to a tailoring question and so the classification cannot be changed. Change your selection to proceed.",
                "name": ""
            },
            {
                "id": "49d15050-0277-4990-a165-d9d40f8c5f30",
                "contentType": "Message",
                "messageId": "ModalGroupDashboardWorkingPaperStatus",
                "messageType": "Modal",
                "contentText": "This dashboard shows all working papers that need to be completed to support the audit opinion for the group / standalone component selected.\r\n\r\nGroup selected \r\n * Working papers for components without a standalone audit opinion need to be completed to support the group audit opinion. \r\n * Some substantive and control testing working papers for components with a standalone audit opinion need to be completed to support the group audit opinion—Based on the decisions in the Group audit testing strategy working paper.\r\n\r\nComponent selected \r\n * Some working papers which do not have the component ID in the working paper name are still needed to support the standalone audit opinion for that component (e.g., Understanding the entity and its environment) \r\n * Some substantive and control testing working papers for components with a standalone audit opinion do not need to be",
                "name": "Working paper status"
            },
            {
                "id": "da5fbfad-be83-42b1-8ccd-d9e4433d9d3a",
                "contentType": "Message",
                "messageId": "TooltipReviewNoteSummaryGroupComponentFilter",
                "messageType": "attention",
                "contentText": "This filter distinguishes between review notes for the group or the selected component (based on the associated group/component(s) identified in the review note).",
                "name": ""
            },
            {
                "id": "9dbcb6d3-99fa-40f3-8b3a-da190adfbe38",
                "contentType": "Message",
                "messageId": "AlertParNrpmmYesQualitativelyMaterial",
                "messageType": "Alert",
                "contentText": "There are accounts where the response to both \"Qualitatively material\" and \"All risk classifications are NRPMM\" are \"Yes\". Please revisit the responses for these accounts so that the \"Qualitatively material\" and \"All risk classifications are NRPMM\" responses are aligned, modifying either of them.",
                "name": ""
            },
            {
                "id": "6d973697-adaf-4bd4-8562-da5d9207f784",
                "contentType": "Message",
                "messageId": "Alert_Standalone_RA_Procedures",
                "messageType": "caution",
                "contentText": "One or more ABCOTDs in this content area are material for group reporting purposes, are to be tested at the component level, and this component has been selected for further audit procedures. As a result some of the procedures in this working paper are greyed out and cannot be modified. Please navigate in the Group Identify and assess ROMMs and plan further audit procedures working paper to modify these procedures. ",
                "name": ""
            },
            {
                "id": "7d41a37c-675b-4b71-875a-dad5afc10c65",
                "contentType": "Message",
                "messageId": "ProcedureTasksTailoringGuidance",
                "messageType": "attention",
                "contentText": "Assess the appropriateness of each task in addressing the identified risk. The tasks are uneditable as they define the working papers workflow, describe how the following task will be tailor in your working paper",
                "name": "Tasks Tailoring Guidance"
            },
            {
                "id": "7233b6e0-9dff-4b70-8f59-dc771c078150",
                "contentType": "Message",
                "messageId": "Modal_Delete_CT",
                "messageType": "Modal",
                "contentText": "Any standard or custom working papers created in the Working papers view cannot be recovered after deletion.\r\n\r\nAny custom substantive testing working papers, control testing working papers, and business process working papers that are deleted after the corresponding custom procedure, control or business process is deleted, cannot be recovered.\r\n\r\nROMMs/Controls/Attachments in those working papers will remain available in the system and can be re-attached to other working papers if needed. All the other common tools will be deleted permanently.\r\n\r\nA Risk classification increased by a flag will be changed to default if the flag was the only reason for the risk classification.\r\n\r\nOther working papers can be recovered after deletion, and any previously attached common tools will be reinstated when the working paper is regenerated from its original path.",
                "name": "You are about to delete a working paper with associated common tools"
            },
            {
                "id": "02923b12-f195-4228-83b4-de0d420d34bd",
                "contentType": "Message",
                "messageId": "AlertMandatoryInformationMissing",
                "messageType": "attention",
                "contentText": "Please complete the highlighted cell to proceed.",
                "name": ""
            },
            {
                "id": "394df8f0-2d33-4e19-9630-de21759b1de7",
                "contentType": "Message",
                "messageId": "SAP_PerformSAP_Alert",
                "messageType": "attention",
                "contentText": "To unlock this tab update SAP.",
                "name": ""
            },
            {
                "id": "e988330a-41d1-4cf4-87ce-dee5419950d2",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "The parameters in this test are not in sync with the results.",
                "name": ""
            },
            {
                "id": "ea2c0fd0-1332-4407-9296-dee8549976e6",
                "contentType": "Message",
                "messageId": "Alert_Riskflag_Associated_ABCOTD",
                "messageType": "attention",
                "contentText": " This flag is associated to an ABCOTD that has no note lines mapped to it.",
                "name": ""
            },
            {
                "id": "4ba24bf7-473f-47bc-afe5-def4f58a1180",
                "contentType": "Message",
                "messageId": "Modal_DWP_Updating_Lines",
                "messageType": "Modal",
                "contentText": "You are updating the SAP table with less lines than currently in the table. You will lose any information in the lines that are getting removed. Would you like to continue with updating the SAP table?",
                "name": "Updating the lines in the SAP table"
            },
            {
                "id": "dc4f4aa0-99ac-4cd0-ac4c-e04044ebe22a",
                "contentType": "Message",
                "messageId": "Alert_Modified_Control_Description_WP",
                "messageType": "attention",
                "contentText": "Standard description has been modified.",
                "name": ""
            },
            {
                "id": "d60d9562-a0f5-4f81-b98e-e04dc470e480",
                "contentType": "Message",
                "messageId": "Modal__Risk_Assessment_SAP_For_Significant_Risk",
                "messageType": "Modal",
                "contentText": "When the approach to a significant risk consists only of substantive procedures, those procedures shall include tests of details. As such, substantive analytical procedures alone do not provide sufficient appropriate evidence to address a significant risk if a control reliance approach is not taken and the relevant controls are not operating effectively. If those relevant controls are not operated effectively, select a test of details either in addition to or as an alternative to the selected substantive analytical procedure.",
                "name": "You have selected a SAP for a significant risk"
            },
            {
                "id": "fcb1ebbc-802c-4734-81c0-e1645f470c50",
                "contentType": "Message",
                "messageId": null,
                "messageType": "warning",
                "contentText": "This file has exceeded the maximum number of rows, hence the additional rows have been truncated.",
                "name": ""
            },
            {
                "id": "15e2957b-b0eb-4320-b24f-e182ce299fd3",
                "contentType": "Message",
                "messageId": "PreventDeleteWhenOtherWpSEDisclosureFSLAllRommNrpmmnGuidance",
                "messageType": "Modal",
                "contentText": "This custom ROMM cannot be deleted because the ABCOTD listed below is “Qualitatively material” and deleting will result in all risk classifications being NRPMM. If you wish to delete the custom ROMM, you need to ensure that at least one ROMM is not NRPMM by changing response(s) to tailoring question(s) in the corresponding ‘Identification and assess ROMMs and plan further audit procedures’ working paper, editing risk common tool(s) or adding custom ROMM(s) that is not NRPMM. To do so, click on ‘Return to risk common tool’.",
                "name": "Unable to delete the custom ROMM"
            },
            {
                "id": "772e5ada-36a4-4682-8a84-e20c85d5ef1e",
                "contentType": "Message",
                "messageId": "Risk_Flag_opening",
                "messageType": "Modal",
                "contentText": "The risk flag was resolved by creating a custom ROMM. If you re-open this risk flag the changes will not be reflected for the custom ROMM. You will need to update it manually, if needed.",
                "name": "Are you sure?"
            },
            {
                "id": "7b3faac2-5f37-4b1a-b9c1-e30a01d4928e",
                "contentType": "Message",
                "messageId": "SystemGuidanceNameOfErpSystem",
                "messageType": "Modal",
                "contentText": "The following are the existing ERP/accounting systems in Levvia. If not included in the list, please create a custom system name.",
                "name": "Name of ERP/accounting system"
            },
            {
                "id": "01c71d7c-453d-4203-aa6a-e3233b3f7188",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "Under thresholds report and the overview of flagged entries section is being updated based on the parameters entered above. While this is being processed, you will not be able to make changes to the parameters for this particular test. Please refresh or access this working paper in sometime.",
                "name": ""
            },
            {
                "id": "3f197a9d-ce2e-45cc-bf85-e3486f093740",
                "contentType": "Message",
                "messageId": "Modal_DWP_Sample_Selections",
                "messageType": "Modal",
                "contentText": "Regenerating sample/selections for testing will clear all data in the Perform page. Are you sure you would like to regenerate?",
                "name": "Generate sample/selection table"
            },
            {
                "id": "d790e075-e457-4c11-af21-e460eb911b48",
                "contentType": "Message",
                "messageId": "Tooltip__Risk_Assessment_Standard_Procedure_Lock",
                "messageType": "attention",
                "contentText": "Only custom procedures can be associated to standard risks",
                "name": ""
            },
            {
                "id": "bb8d851d-8de7-4f90-9678-e5d25c0f983e",
                "contentType": "Message",
                "messageId": "WarningTestedOperatingEffectiveness",
                "messageType": "attention",
                "contentText": "\"The answers to the questions below suggest that users cannot use audit evidence obtained in previous audits to test the operating effectiveness of the controls. Please revisit OE strategy conclusion.\"",
                "name": ""
            },
            {
                "id": "2b34f466-9385-411a-9b69-e637f53691a8",
                "contentType": "Message",
                "messageId": "TB_WP_Update",
                "messageType": "Modal",
                "contentText": "Marking a file as in-use will update existing in-use data and any automatic calculations made using this data. Are you sure you would like to update?",
                "name": "Are you sure?"
            },
            {
                "id": "d4c997e7-14b2-4228-b9a5-e657fb3501d0",
                "contentType": "Message",
                "messageId": "Modal_GN_Edit_Custom",
                "messageType": "Modal",
                "contentText": "Give your working paper a name.You can edit this name later as necessary. ",
                "name": "Create working paper"
            },
            {
                "id": "d1ee5dab-8283-4050-b068-e7d36402bbd1",
                "contentType": "Message",
                "messageId": "Modal_GN_Delete_Multiple",
                "messageType": "Modal",
                "contentText": "Any custom substantive testing working papers, control testing working papers, and business process working papers that are deleted after the corresponding custom procedure, control, or business process is deleted cannot be recovered.\r\n\r\nROMMs/Controls/Attachments in those working papers will remain available in the system and can be reattached to other working papers if needed. All the other common tools will be deleted permanently.\r\n\r\nA Risk classification increased by a flag will be changed to default if the flag was the only reason for the risk classification.\r\n\r\nOther working papers can be recovered after deletion, and any previously attached common tools will be reinstated when the working paper is regenerated from its original path.",
                "name": "You are about to delete multiple working papers"
            },
            {
                "id": "d5be98df-1735-474b-ae41-e80c0008c944",
                "contentType": "Message",
                "messageId": "Alert_Standalone_RA_ROMMs",
                "messageType": "caution",
                "contentText": "One or more ABCOTDs in this content area are material for group reporting purposes, are to be tested at the component level, and this component has been selected for further audit procedures. As a result the ROMMs associated with this ABCOTD are greyed out and cannot be modified. Please navigate to the Group Identify and assess ROMMs and plan further audit procedures working paper to modify the risk properties. ",
                "name": ""
            },
            {
                "id": "c7fceff7-a613-4874-a9cd-e833fa4a4a9f",
                "contentType": "Message",
                "messageId": "Alert_Riskflagcommontool_CustomRomms_no_note_lines",
                "messageType": "attention",
                "contentText": "This ROMM will not appear in the Group - Identify and assess ROMMs and plan audit further procedures working paper. Please replicate the ROMM to the Group, if needed.",
                "name": ""
            },
            {
                "id": "af698bbb-5d66-45a5-a092-e98543cecb02",
                "contentType": "Message",
                "messageId": "Modal_TM_No_Initial",
                "messageType": "Modal",
                "contentText": "We are unable to assign unique initials to the following team members. Please manually enter a set of initials for these team members.",
                "name": "No unique initial available"
            },
            {
                "id": "ebef21fd-a62c-4dd4-aeac-e9fb8665ffbb",
                "contentType": "Tooltip",
                "messageId": "Tooltip_GN_Mark_Reviewed",
                "messageType": "",
                "contentText": "Mark as reviewed",
                "name": ""
            },
            {
                "id": "1c491b0a-531c-4952-b00a-ea2ab554cafa",
                "contentType": "Message",
                "messageId": "CtWarningGenerateDecreaseSampleSize",
                "messageType": "Modal",
                "contentText": "You have decreased the sample size and as a result rows will be removed from the bottom of the testing table of the perform section. You will lose any information in the rows that will be removed. Would you like to continue?",
                "name": "Decrease sample size?"
            },
            {
                "id": "d803d3b1-a3f7-40c0-9803-eabc1fc895e7",
                "contentType": "Message",
                "messageId": "Modal_PAP_Unlinked",
                "messageType": "Modal",
                "contentText": "Accounts will be unlinked in both period end and interim. Please be aware that any existing data will be lost for the linked accounts.",
                "name": "This change will occur in interim and period end"
            },
            {
                "id": "2f928843-4413-46c4-aa82-eac1959b3da4",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "The interim parameter does not match with the entries flagged in the perform section and the under threshold report.",
                "name": ""
            },
            {
                "id": "912c483e-885d-4c79-9169-eb8ef92859a3",
                "contentType": "Message",
                "messageId": "Modal_Alert_CT_Disabled",
                "messageType": "Modal",
                "contentText": "Common tools are temporarily disabled. A copy of this engagement is currently being made. Please wait one minute and attempt again.",
                "name": "Common tools temporarily disabled"
            },
            {
                "id": "2bb13c5e-3dee-46ee-ab35-ebc513d20c44",
                "contentType": "Message",
                "messageId": "PreventSaveUEEWhenGADisclosureAllRommNrpmmGuidance",
                "messageType": "Modal",
                "contentText": "This working paper cannot be saved because the ABCOTD listed below is “Qualitatively material” and saving will result in all risk classifications being NRPMM. If you wish to save the working paper, you need to ensure that at least one ROMM is not NRPMM by changing the response(s) to the highlighted question(s) in this working paper, changing response(s) to tailoring question(s) in the corresponding ‘Identification and assess ROMMs and plan further audit procedures’ working paper, editing risk common tool(s) or adding custom ROMM(s) that are not NRPMM. To do so, click on ‘Return to working paper’.",
                "name": "Unable to save the working paper"
            },
            {
                "id": "ae965202-def2-4752-9d86-ebdd90903d20",
                "contentType": "Message",
                "messageId": "TooltipReviewNoteGroupStandaloneOpinionFilter",
                "messageType": "attention",
                "contentText": "This filter shows all the relevant review notes that have been identified throughout the audit for the group / standalone component selected.Refer to the review notes section under the Dashboards – Engagement Status for more information.",
                "name": ""
            },
            {
                "id": "18bafa00-9ddd-4b3f-92b8-ebe703435ab5",
                "contentType": "Message",
                "messageId": "Modal_DWP_Without_Reliance",
                "messageType": "Modal",
                "contentText": "Substantive analytical procedures alone do not provide sufficient appropriate evidence to address a significant risk if a control reliance approach is not taken. If the operating effectiveness of relevant controls have not been tested and found to be effective, tests of details will also need to be performed. The threshold calculation will be determined based on the assumption that a combined testing strategy (i.e., both SAP and TOD) is being applied and has therefore been calculated using higher risk and not relying on controls to reflect the impact of the combined testing strategy on the threshold calculation.",
                "name": "Significant risk without control reliance"
            },
            {
                "id": "5d33f985-9201-4c87-a3f4-ec17b01650e6",
                "contentType": "Message",
                "messageId": "Modal_GN_Custom_WP_Other",
                "messageType": "Modal",
                "contentText": "Select from the existing subphases within Other.",
                "name": "Create working paper"
            },
            {
                "id": "8acf16d6-0093-4f65-b518-edaea6d7052e",
                "contentType": "Message",
                "messageId": "PreventSaveWhenDisclosureFSLAllRommNrpmmnGuidance",
                "messageType": "Modal",
                "contentText": "This working paper cannot be saved because the ABCOTD listed below is “Qualitatively material” and saving will result in all risk classifications being NRPMM. If you wish to save the working paper, you need to ensure that at least one ROMM is not NRPMM by changing response(s) to tailoring question(s), editing risk common tool(s) or adding custom ROMM(s) that are not NRPMM. To do so, click on ‘Return to working paper’.",
                "name": "Unable to save the working paper"
            },
            {
                "id": "4eb2bd11-a99d-4e0b-9e24-edba407ea7a3",
                "contentType": "Message",
                "messageId": "Risk_Flag_Remote_TQ",
                "messageType": "warning",
                "contentText": "The ROMM has a risk classification of \"NRPMM\" based on the response to a tailoring question, the classification cannot be changed here. If you wish to reconsider the risk classification, first change the response to the applicable tailoring question ",
                "name": ""
            },
            {
                "id": "3cf418a0-1a56-4a05-9dd2-efb683dec8f5",
                "contentType": "Message",
                "messageId": "Alert_DT_Adj_Below",
                "messageType": "attention",
                "contentText": "Total adjustments from table below",
                "name": ""
            },
            {
                "id": "71b00c44-82d7-4a0c-9092-f0d78f0391a4",
                "contentType": "Message",
                "messageId": "ModalDashboardsFlags",
                "messageType": "Modal",
                "contentText": "This dashboard shows all relevant flags identified throughout the audit for the group / standalone component selected.\r\n\r\nGroup selected \r\n * All flags in the engagement file will be displayed in this dashboard.\r\n\r\nComponent selected \r\n * Only flags with the ‘Group/Component’ identified as the component with a standalone audit will be displayed in this dashboard. ",
                "name": "Flags"
            },
            {
                "id": "58769e35-e8cf-46fa-9033-f51b38d5519d",
                "contentType": "Message",
                "messageId": "Unlink_ROMM_One_Instance",
                "messageType": "Modal",
                "contentText": "If you unlink this ROMM, it will no longer appear linked in this location in the working paper. Any other existing linked locations will remain linked.",
                "name": "Are you sure you want to unlink this specific instance of the ROMM?"
            },
            {
                "id": "c7fde76b-d682-4b03-a284-f54a0cddf238",
                "contentType": "Message",
                "messageId": "Tooltip_PAR_And_Scoping_Locked_Until_Final_TB",
                "messageType": "attention",
                "contentText": "To unlock this section, please upload period end data into this engagement.",
                "name": ""
            },
            {
                "id": "d32c3131-e203-47ec-bcb3-f78e2974ff6d",
                "contentType": "Message",
                "messageId": "SapDisaggregationSelectionTableGuidance",
                "messageType": "attention",
                "contentText": "Please complete the mapping in 'Determine disaggregation part' column",
                "name": ""
            },
            {
                "id": "a75a5e13-6482-41a8-8bdc-f85463d91d7a",
                "contentType": "Message",
                "messageId": "TooltipWarningFinalScopingConclusion",
                "messageType": "",
                "contentText": "This account is determined as \"Not Significant-Not Material\" but the balance exceeds materiality",
                "name": ""
            },
            {
                "id": "e33bfc75-297b-47fa-b0d0-f85952e545bd",
                "contentType": "Message",
                "messageId": "DTWPDeleteColumnConfirmMessage",
                "messageType": "Modal",
                "contentText": "You are deleting this field and as a result, you will lose any information in this column. Would you like to continue?",
                "name": "Delete this column?"
            },
            {
                "id": "7c0f8bdc-80e3-44ec-9c8c-f9249c529149",
                "contentType": "Message",
                "messageId": "PreventDeleteWhenSEDisclosureFSLAllRommNrpmmnGuidance",
                "messageType": "Modal",
                "contentText": "This custom ROMM cannot be deleted because the ABCOTD listed below is “Qualitatively material” and deleting will result in all risk classifications being NRPMM. If you wish to delete the custom ROMM, you need to ensure that at least one ROMM is not NRPMM by changing response(s) to tailoring question(s), editing risk common tool(s) or adding custom ROMM(s) that is not NRPMM. To do so, click on ‘Return to risk common tool’.",
                "name": "Unable to delete the custom ROMM"
            },
            {
                "id": "2fa7a4c9-866c-42b0-84fb-f940e567c7d6",
                "contentType": "Tooltip",
                "messageId": "RptRemainingDifferenceGuidance",
                "messageType": "attention",
                "contentText": "Final reconciled difference",
                "name": ""
            },
            {
                "id": "6dd7ef76-8434-4ed0-9134-fa1312ce6714",
                "contentType": "Tooltip",
                "messageId": null,
                "messageType": "attention",
                "contentText": "The response to \"Qualitatively material\" cannot be changed to \"Yes\" because \"All risk classifications are NRPMM\" is \"Yes\". To modify the response to \"Yes\", please revisit the response of \"All risk classifications are NRPMM\" for the selected account(s).",
                "name": ""
            },
            {
                "id": "bacdec0f-fe1d-4bb9-a72e-fbbdb6a9d3a5",
                "contentType": "Message",
                "messageId": "Alert_DT_Total_Difference",
                "messageType": "attention",
                "contentText": "Total difference between schedules from entity and amount from trial balance",
                "name": ""
            },
            {
                "id": "5dc8e70d-fc29-43e0-8f12-fc07e36d42a8",
                "contentType": "Message",
                "messageId": "Modal_GN_Create_Subphase1",
                "messageType": "Modal",
                "contentText": "You can only create a subphase in Other.",
                "name": "Create subphase"
            },
            {
                "id": "252fecf8-e87c-4e1e-bef9-fd69a5ed96ce",
                "contentType": "Message",
                "messageId": "Editing_Risk_flag_ABCOTD_Group",
                "messageType": "attention",
                "contentText": "You cannot change the associated ABCOTD and Group/Component of a closed flag.",
                "name": ""
            },
            {
                "id": "fca80d33-dc34-4a37-8d19-fe74be5fa0b0",
                "contentType": "Message",
                "messageId": "Tooltip_DWP_Generate_Sample",
                "messageType": "attention",
                "contentText": "Generate samples/selections to unlock the perform section",
                "name": ""
            },
            {
                "id": "dad237d5-90f4-421f-a3b7-fe84930e55a9",
                "contentType": "Message",
                "messageId": null,
                "messageType": "caution",
                "contentText": "Results accepted! Under thresholds report and the overview of flagged entries section has been updated.",
                "name": ""
            },
            {
                "id": "bac89e6c-0744-4bbc-a307-fef9cbaa62b7",
                "contentType": "Message",
                "messageId": "Modal_DWP_Percentage_Calculated",
                "messageType": "attention",
                "contentText": " Percentage calculated from the guidance above",
                "name": ""
            }
        ],
        "roles": [
            {
                "id": "c00d8ae4-f824-4085-a7dd-5dff80818957",
                "name": "RADC Team Member",
                "code": "65586474",
                "displayOrder": 1,
                "isDefault": false
            },
            {
                "id": "0f00da6b-b14a-4c8a-a7e1-99fba650de8e",
                "name": "Team Member",
                "code": "48711168",
                "displayOrder": 1,
                "isDefault": false
            },
            {
                "id": "52644dfd-a9a1-4227-a942-a6cfa4db6927",
                "name": "Specialist",
                "code": "48711167",
                "displayOrder": 1,
                "isDefault": false
            },
            {
                "id": "c5a51a28-941f-4455-bd40-d35b03b7054d",
                "name": "Engagement Manager",
                "code": "48711143",
                "displayOrder": 1,
                "isDefault": false
            },
            {
                "id": "2395cd45-996d-43ed-a726-f1cbb6e16217",
                "name": "Engagement Partner",
                "code": "48711153",
                "displayOrder": 1,
                "isDefault": false
            },
            {
                "id": "2ec2b11c-b210-48ed-b48b-fe4058a2ebde",
                "name": "EQR/CR",
                "code": "48711154",
                "displayOrder": 1,
                "isDefault": false
            }
        ],
        "hasSupplementation": false,
        "hasGlobalSupplementation": true,
        "auditTypeId": 58033675,
        "geoCode": "EMA"
    },
    "questions": [
        {
            "id": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
            "createdTime": "2023-04-06T03:53:33.1057376",
            "objectNumber": 1,
            "groupName": "Plan SAP",
            "heading": "",
            "description": null,
            "example": "",
            "formName": "",
            "formId": null,
            "formCode": "",
            "type": "UITrigger",
            "dependencies": "",
            "questionClientId": "Midoi",
            "isNested": false,
            "answers": [
                {
                    "answerClientId": "fpmiB",
                    "MpZqt": "",
                    "NiZfV": "All account balance accounts mapped to this procedure"
                }
            ],
            "widgetAnswers": [],
            "subHeadings": [
                {
                    "entries": {},
                    "id": "35c4f708-06c2-46e6-957d-710e33294e5a",
                    "questionId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                    "subHeading": null,
                    "inputType": null,
                    "type": null,
                    "ordering": null,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "NiZfV",
                    "reference": null,
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": "fpmiB",
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": null,
                    "indicators": [],
                    "reviewData": {}
                },
                {
                    "entries": {},
                    "id": "628e0d0d-c2bf-4d0e-a346-2364c167b515",
                    "questionId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                    "subHeading": "",
                    "inputType": "ReadOnly",
                    "type": "",
                    "ordering": 1,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "MpZqt",
                    "reference": "",
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": "fpmiB",
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                }
            ],
            "foreignObject": null,
            "foreignKey": null,
            "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sourceWorkingPaperId": null,
            "sourceObjectId": null,
            "widgetData": {
                "wpSourceDocuments": [],
                "data": [
                    {
                        "answerContent": "All account balance accounts mapped to this procedure",
                        "wpSubHeadingId": "35c4f708-06c2-46e6-957d-710e33294e5a",
                        "wpId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                        "answerId": 0,
                        "status": 3,
                        "answerClientId": "fpmiB",
                        "subHeadingClientId": "NiZfV",
                        "id": "b6147a85-026d-4ee4-9b57-96c62daaa6b8",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                        "isActive": true,
                        "actionStatus": 0,
                        "order": null,
                        "changedFields": []
                    }
                ],
                "id": "8b50277b-13cb-4908-8f40-26ed4ee38264",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "wpQuestionId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                "contentTitle": "",
                "contentTitleTranslationArgs": null,
                "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"Which trial balance accounts are being tested?\"],\"choice\":[\"All account balance accounts mapped to this procedure\",\"All class of transactions accounts mapped to this procedure\",\"A record other than the trial balance\"],\"footer\":[\"\"]}",
                "questionDisplayType": "64398477",
                "questionDisplayTypeName": "DTWWidgetPerformReconciliation",
                "isActive": true,
                "engagementBusinessId": null,
                "accountingPeriodType": null,
                "currentUser": "00000000-0000-0000-0000-000000000000",
                "oldId": "00000000-0000-0000-0000-000000000000",
                "groupId": "00000000-0000-0000-0000-000000000000",
                "engagementWorksheetId": null,
                "visualizationUploadData": null,
                "oldWpQuestionId": null,
                "controlRelianceApproachOption": null,
                "trialBalanceDataVM": null,
                "previousWidgetData": null,
                "visualizationActivationSectionData": null,
                "engagementProcedureTestingApproachType": null,
                "wpSubHeadingTemplate": null
            },
            "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "workingPaperName": null,
            "replicated": 0,
            "questionId": "ae06be7c-a3df-45e2-8fe2-f2c5e9715eff",
            "disabledBy": null,
            "disabled": false,
            "parentQuestionDisplayTypeName": null,
            "isHidden": false,
            "isTemplate": false,
            "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
            "sourceCloneWPQuestionId": null,
            "activationHierarchies": null,
            "indicators": [],
            "isActive": true,
            "reviewData": {},
            "updateVersion": 1,
            "commonTools": [],
            "renderType": "FIELD",
            "autoName": "DTWWidgetPerformReconciliation",
            "sectionHasMoreCloneGroup": false,
            "formHasMoreSection": true,
            "wpTestType": "Final"
        },
        {
            "id": "d9c1c425-ff28-47c3-b7e6-06f8477002e2",
            "createdTime": "2023-04-06T03:53:33.1058044",
            "objectNumber": 2,
            "groupName": "Plan SAP",
            "heading": "",
            "description": "The application of planned substantive analytical procedures is based on the expectation that relationships among data exist and continue in the absence of known conditions to the contrary. The suitability of a particular substantive analytical procedure will depend upon our assessment of how effective it will be in detecting a misstatement that, individually or when aggregated with other misstatements, may cause the financial statements to be materially misstated.\r\n\r\nParticular conditions that can cause variations in relationships among data include, for example, specific unusual transactions or events, accounting changes, business changes, random fluctuations, or misstatements.\r\n\r\nWhen more persuasive audit evidence is desired from substantive analytical procedures, more predictable relationships are necessary to develop the expectation.\r\n\r\n*   Relationships in a stable environment are usually more predictable than relationships in a dynamic or unstable environment.\r\n*   Relationships involving income statement accounts tend to be more predictable than relationships involving only balance-sheet accounts because income statement accounts represent transactions over a period of time, whereas balance-sheet accounts represent amounts as of a point in time.\r\n*   Relationships involving transactions subject to management discretion may be less predictable.\r\n\r\nOther considerations during periods of instability and rapid change may include:\r\n\r\n*   Expectations based on “prior-year adjusted for change” may be difficult to develop.\r\n*   Expectations based on entity budgets or forecasts may not be appropriate as management may have difficulty developing forecasts in light of current circumstances.\r\n*   Relationships between two variables, historically consistent throughout the year, may be expected to vary during a period of instability and rapid change, depending on certain facts (e.g., margin).\r\n\r\nIf applicable, when interest rates or inflation rates are being used as the factor to develop the expectation, practitioners need to ensure assessment has been performed thoroughly as these rates may not be appropriate when the rates are constantly fluctuating and/or the economic environment is unstable.",
            "example": "",
            "formName": "",
            "formId": null,
            "formCode": "",
            "type": "Guidance",
            "dependencies": "",
            "questionClientId": "KWIbR",
            "isNested": false,
            "answers": [],
            "widgetAnswers": [],
            "subHeadings": [],
            "foreignObject": null,
            "foreignKey": null,
            "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sourceWorkingPaperId": null,
            "sourceObjectId": null,
            "widgetData": null,
            "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "workingPaperName": null,
            "replicated": 0,
            "questionId": "d6061534-0752-4fd4-93b4-4b77466a146a",
            "disabledBy": null,
            "disabled": false,
            "parentQuestionDisplayTypeName": null,
            "isHidden": false,
            "isTemplate": false,
            "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
            "sourceCloneWPQuestionId": null,
            "activationHierarchies": null,
            "indicators": [],
            "guidances": [
                {
                    "id": "5a95842c-ae7d-4036-a2b1-8c31791d08f5",
                    "type": "Information",
                    "text": "The application of planned substantive analytical procedures is based on the expectation that relationships among data exist and continue in the absence of known conditions to the contrary. The suitability of a particular substantive analytical procedure will depend upon our assessment of how effective it will be in detecting a misstatement that, individually or when aggregated with other misstatements, may cause the financial statements to be materially misstated.\r\n\r\nParticular conditions that can cause variations in relationships among data include, for example, specific unusual transactions or events, accounting changes, business changes, random fluctuations, or misstatements.\r\n\r\nWhen more persuasive audit evidence is desired from substantive analytical procedures, more predictable relationships are necessary to develop the expectation.\r\n\r\n*   Relationships in a stable environment are usually more predictable than relationships in a dynamic or unstable environment.\r\n*   Relationships involving income statement accounts tend to be more predictable than relationships involving only balance-sheet accounts because income statement accounts represent transactions over a period of time, whereas balance-sheet accounts represent amounts as of a point in time.\r\n*   Relationships involving transactions subject to management discretion may be less predictable.\r\n\r\nOther considerations during periods of instability and rapid change may include:\r\n\r\n*   Expectations based on “prior-year adjusted for change” may be difficult to develop.\r\n*   Expectations based on entity budgets or forecasts may not be appropriate as management may have difficulty developing forecasts in light of current circumstances.\r\n*   Relationships between two variables, historically consistent throughout the year, may be expected to vary during a period of instability and rapid change, depending on certain facts (e.g., margin).\r\n\r\nIf applicable, when interest rates or inflation rates are being used as the factor to develop the expectation, practitioners need to ensure assessment has been performed thoroughly as these rates may not be appropriate when the rates are constantly fluctuating and/or the economic environment is unstable.",
                    "title": "Guidance for suitability of using substantive analytical procedure",
                    "link": "",
                    "domainLink": "",
                    "sourcePublication": null,
                    "sourceSection": null,
                    "activeSourcePublication": null,
                    "activeSourceSection": null,
                    "minValue": null,
                    "maxValue": null,
                    "extendedMinValue": null,
                    "extendedMaxValue": null,
                    "isFsl": false,
                    "parentRowId": null,
                    "parentColumnId": null,
                    "parentObjectType": "Guidance",
                    "parentObjectName": "Question",
                    "parentId": "d9c1c425-ff28-47c3-b7e6-06f8477002e2",
                    "childId": null,
                    "guidanceId": "00000000-0000-0000-0000-000000000000",
                    "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                    "sourceTodoId": null,
                    "sourceSectionId": null,
                    "listValueId": 0,
                    "isExpandByDefault": false,
                    "isVisualizationDashboard": false,
                    "titleTranslationArgs": null,
                    "isPanel": true
                }
            ],
            "isPanel": true,
            "isActive": true,
            "reviewData": {},
            "updateVersion": 1,
            "renderType": "FIELD",
            "autoName": "",
            "sectionHasMoreCloneGroup": false,
            "formHasMoreSection": true,
            "wpTestType": "Final"
        },
        {
            "id": "5d2889d7-a44d-410f-83bc-3cd06dfc1069",
            "createdTime": "2023-04-06T03:53:33.1061816",
            "objectNumber": 3,
            "groupName": "Plan SAP",
            "heading": "",
            "description": "Substantive analytical procedure considerations:\r\n\r\n1.  Determine the suitability of substantive analytical procedures to address the identified risk(s) of material misstatements (including disaggregation of population and plausibility of relationship, if required).\r\n2.  Obtain the information needed to develop an independent expectation and evaluate the reliability of that information.\r\n3.  Plan the design of the substantive analytical procedure and evaluate whether it's sufficiently precise.",
            "example": "",
            "formName": "",
            "formId": null,
            "formCode": "",
            "type": "Question",
            "dependencies": "",
            "questionClientId": "XjowC",
            "isNested": false,
            "answers": [
                {
                    "answerClientId": "NQWXM",
                    "userAnswer_bycSV": "",
                    "bycSV": ""
                }
            ],
            "widgetAnswers": [],
            "subHeadings": [
                {
                    "entries": {},
                    "id": "73173afd-d692-40f3-87b9-0ab2e5af05a6",
                    "questionId": "5d2889d7-a44d-410f-83bc-3cd06dfc1069",
                    "subHeading": "",
                    "inputType": "ComplexText",
                    "type": "",
                    "ordering": 1,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "bycSV",
                    "reference": "",
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": null,
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                }
            ],
            "foreignObject": null,
            "foreignKey": null,
            "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sourceWorkingPaperId": null,
            "sourceObjectId": null,
            "widgetData": null,
            "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "workingPaperName": null,
            "replicated": 0,
            "questionId": "309bab07-8833-44ec-b212-1955e96d5ffe",
            "disabledBy": null,
            "disabled": false,
            "parentQuestionDisplayTypeName": null,
            "isHidden": false,
            "isTemplate": false,
            "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
            "sourceCloneWPQuestionId": null,
            "activationHierarchies": null,
            "indicators": [],
            "isActive": true,
            "reviewData": {},
            "updateVersion": 1,
            "renderType": "FIELD",
            "autoName": "Substantive analytical procedure considerations:\r\n\r\n1.",
            "sectionHasMoreCloneGroup": false,
            "formHasMoreSection": true,
            "wpTestType": "Final"
        },
        {
            "id": "ee6a42e4-3618-49b1-8372-bd4844021a06",
            "createdTime": "2023-04-06T03:53:33.1063493",
            "objectNumber": 4,
            "groupName": "Plan SAP",
            "heading": "",
            "description": "Substantive analytical procedure considerations:\r\n\r\n1.  Determine the suitability of substantive analytical procedures to address the identified risk(s) of material misstatements (including disaggregation of population and plausibility of relationship, if required).\r\n2.  Obtain the information needed to develop an independent expectation and evaluate the reliability of that information.\r\n3.  Plan the design of the substantive analytical procedure and evaluate whether it's sufficiently precise.",
            "example": "",
            "formName": "",
            "formId": null,
            "formCode": "",
            "type": "Instruction",
            "dependencies": "",
            "questionClientId": "gMYvS",
            "isNested": false,
            "answers": [],
            "widgetAnswers": [],
            "subHeadings": [],
            "foreignObject": null,
            "foreignKey": null,
            "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sourceWorkingPaperId": null,
            "sourceObjectId": null,
            "widgetData": null,
            "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "workingPaperName": null,
            "replicated": 0,
            "questionId": "b307c009-2fab-434b-afcb-5805165754e4",
            "disabledBy": null,
            "disabled": false,
            "parentQuestionDisplayTypeName": null,
            "isHidden": false,
            "isTemplate": false,
            "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
            "sourceCloneWPQuestionId": null,
            "activationHierarchies": null,
            "indicators": [],
            "guidances": [
                {
                    "id": "8c95b311-8ed8-4b43-8a11-5248dc448353",
                    "type": "Instruction",
                    "text": "Substantive analytical procedure considerations:\r\n\r\n1.  Determine the suitability of substantive analytical procedures to address the identified risk(s) of material misstatements (including disaggregation of population and plausibility of relationship, if required).\r\n2.  Obtain the information needed to develop an independent expectation and evaluate the reliability of that information.\r\n3.  Plan the design of the substantive analytical procedure and evaluate whether it's sufficiently precise.",
                    "title": "",
                    "link": "",
                    "domainLink": "",
                    "sourcePublication": null,
                    "sourceSection": null,
                    "activeSourcePublication": null,
                    "activeSourceSection": null,
                    "minValue": null,
                    "maxValue": null,
                    "extendedMinValue": null,
                    "extendedMaxValue": null,
                    "isFsl": false,
                    "parentRowId": null,
                    "parentColumnId": null,
                    "parentObjectType": "Instruction",
                    "parentObjectName": "Question",
                    "parentId": "ee6a42e4-3618-49b1-8372-bd4844021a06",
                    "childId": null,
                    "guidanceId": "00000000-0000-0000-0000-000000000000",
                    "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                    "sourceTodoId": null,
                    "sourceSectionId": null,
                    "listValueId": 0,
                    "isExpandByDefault": false,
                    "isVisualizationDashboard": false,
                    "titleTranslationArgs": null,
                    "isPanel": true
                }
            ],
            "isPanel": true,
            "isActive": true,
            "reviewData": {},
            "updateVersion": 1,
            "renderType": "FIELD",
            "autoName": "",
            "sectionHasMoreCloneGroup": false,
            "formHasMoreSection": true,
            "wpTestType": "Final"
        },
        {
            "id": "aaedd08d-c956-48ad-8124-f2045fb35adc",
            "createdTime": "2023-04-06T03:53:33.1066553",
            "objectNumber": 5,
            "groupName": "Plan SAP",
            "heading": "Control",
            "description": null,
            "example": "",
            "formName": "",
            "formId": null,
            "formCode": "",
            "type": "UITrigger",
            "dependencies": "",
            "questionClientId": "jShxt",
            "isNested": false,
            "answers": [
                {
                    "answerClientId": "WMkUs",
                    "xwicQ": "",
                    "JFlFL": "Not relying on controls"
                }
            ],
            "widgetAnswers": [],
            "subHeadings": [
                {
                    "entries": {},
                    "id": "fda1c559-25f6-4eba-9957-de81357ad642",
                    "questionId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                    "subHeading": null,
                    "inputType": null,
                    "type": null,
                    "ordering": null,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "JFlFL",
                    "reference": null,
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": "WMkUs",
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": null,
                    "indicators": [],
                    "reviewData": {}
                },
                {
                    "entries": {},
                    "id": "06a36a74-0b3d-469b-aab0-bc7211941747",
                    "questionId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                    "subHeading": "Control reliance approach",
                    "inputType": "ReadOnly",
                    "type": "",
                    "ordering": 1,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "xwicQ",
                    "reference": "",
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": "WMkUs",
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                }
            ],
            "foreignObject": null,
            "foreignKey": null,
            "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sourceWorkingPaperId": null,
            "sourceObjectId": null,
            "widgetData": {
                "wpSourceDocuments": [],
                "data": [
                    {
                        "answerContent": "Not relying on controls",
                        "wpSubHeadingId": "fda1c559-25f6-4eba-9957-de81357ad642",
                        "wpId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                        "answerId": 1,
                        "status": 3,
                        "answerClientId": "WMkUs",
                        "subHeadingClientId": "JFlFL",
                        "id": "9e07a8f1-6069-4375-a03b-eba5fa9a058e",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                        "isActive": true,
                        "actionStatus": 0,
                        "order": null,
                        "changedFields": []
                    }
                ],
                "id": "61b02e13-04b9-4a62-bd71-d9c7d67ea5d2",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "wpQuestionId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                "contentTitle": "Control",
                "contentTitleTranslationArgs": null,
                "contentWidget": "{\"columns\":[{\"caption\":\"Control reliance approach\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"Relying on controls\",\"Not relying on controls\"],\"footer\":[\"\"]}",
                "questionDisplayType": "65555457",
                "questionDisplayTypeName": "DTWWidgetControlRelianceApproach",
                "isActive": true,
                "engagementBusinessId": null,
                "accountingPeriodType": null,
                "currentUser": "00000000-0000-0000-0000-000000000000",
                "oldId": "00000000-0000-0000-0000-000000000000",
                "groupId": "00000000-0000-0000-0000-000000000000",
                "engagementWorksheetId": null,
                "visualizationUploadData": null,
                "oldWpQuestionId": null,
                "controlRelianceApproachOption": 2,
                "trialBalanceDataVM": null,
                "previousWidgetData": null,
                "visualizationActivationSectionData": null,
                "engagementProcedureTestingApproachType": null,
                "wpSubHeadingTemplate": null,
                "questionActive": true
            },
            "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "workingPaperName": null,
            "replicated": 0,
            "questionId": "ecd864e1-b1e8-4ad5-bb8b-7ac6e722cec3",
            "disabledBy": null,
            "disabled": false,
            "parentQuestionDisplayTypeName": null,
            "isHidden": false,
            "isTemplate": false,
            "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
            "sourceCloneWPQuestionId": null,
            "activationHierarchies": null,
            "indicators": [],
            "guidances": [
                {
                    "id": "f994a96b-1ae9-4be8-ae0e-72283f3bcd94",
                    "type": "Information",
                    "text": "The control reliance approach is auto-populated based on the OE conclusion for the relevant control(s). The auto-populated response can be modified as follows:\r\n\r\nRelying on controls is selected:\r\n\r\nThe response can be manually changed. An indicator will appear beside the response to indicate that the auto-populated response has been overridden.\r\n\r\nNot relying on controls is selected:\r\n\r\nThe auto-populated response can only be changed by revising the OE conclusion for the relevant control(s) in the control common tool or the control testing working paper.\r\n\r\nNo response is selected:\r\n\r\nPopulate the OE conclusion for the relevant control(s) in the control common tool or the control testing working paper. ",
                    "title": "",
                    "link": "",
                    "domainLink": "",
                    "sourcePublication": null,
                    "sourceSection": null,
                    "activeSourcePublication": null,
                    "activeSourceSection": null,
                    "minValue": null,
                    "maxValue": null,
                    "extendedMinValue": null,
                    "extendedMaxValue": null,
                    "isFsl": false,
                    "parentRowId": null,
                    "parentColumnId": 1,
                    "parentObjectType": "UITrigger",
                    "parentObjectName": "UITrigger",
                    "parentId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                    "childId": null,
                    "guidanceId": "00000000-0000-0000-0000-000000000000",
                    "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                    "sourceTodoId": null,
                    "sourceSectionId": null,
                    "listValueId": 0,
                    "isExpandByDefault": false,
                    "isVisualizationDashboard": false,
                    "titleTranslationArgs": null,
                    "isPanel": true
                }
            ],
            "isPanel": true,
            "isActive": true,
            "reviewData": {},
            "updateVersion": 1,
            "commonTools": [],
            "renderType": "FIELD",
            "autoName": "DTWWidgetControlRelianceApproach",
            "sectionHasMoreCloneGroup": false,
            "formHasMoreSection": true,
            "wpTestType": "Final"
        },
        {
            "id": "e0d9c8c7-0cd3-4770-85ca-5dedc1e3e469",
            "createdTime": "2023-04-06T03:53:33.1069043",
            "objectNumber": 6,
            "groupName": "Plan SAP",
            "heading": "",
            "description": "<p><table><thead><tr><th>Threshold not to exceed the lower of</th><th>Lower risk without control reliance</th><th>Higher risk without control reliance</th><th>Lower risk with control reliance</th><th>Higher risk with control reliance</th><th>Significant risk with control reliance*</th></tr></thead><tbody><tr><td>Percentage of disaggregated recorded amount, or</td><td>22%</td><td>15%</td><td>35%</td><td>25%</td><td>20%</td></tr><tr><td>Percentage of performance materiality</td><td>65%</td><td>45%</td><td>95%</td><td>90%</td><td>50%</td></tr></tbody></table></p><p>*For populations that contain a significant risk, we are required to perform substantive procedures that are specifically responsive to that risk.</p>",
            "example": "",
            "formName": "",
            "formId": null,
            "formCode": "",
            "type": "Guidance",
            "dependencies": "",
            "questionClientId": "zMVhj",
            "isNested": false,
            "answers": [],
            "widgetAnswers": [],
            "subHeadings": [],
            "foreignObject": null,
            "foreignKey": null,
            "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sourceWorkingPaperId": null,
            "sourceObjectId": null,
            "widgetData": null,
            "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "workingPaperName": null,
            "replicated": 0,
            "questionId": "45cf5b45-ed21-4af0-9268-ffc406c9c0b1",
            "disabledBy": null,
            "disabled": false,
            "parentQuestionDisplayTypeName": null,
            "isHidden": false,
            "isTemplate": false,
            "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
            "sourceCloneWPQuestionId": null,
            "activationHierarchies": null,
            "indicators": [],
            "guidances": [
                {
                    "id": "04682df1-556a-4483-84e3-c224aa2613e4",
                    "type": "Information",
                    "text": "<p><table><thead><tr><th>Threshold not to exceed the lower of</th><th>Lower risk without control reliance</th><th>Higher risk without control reliance</th><th>Lower risk with control reliance</th><th>Higher risk with control reliance</th><th>Significant risk with control reliance*</th></tr></thead><tbody><tr><td>Percentage of disaggregated recorded amount, or</td><td>22%</td><td>15%</td><td>35%</td><td>25%</td><td>20%</td></tr><tr><td>Percentage of performance materiality</td><td>65%</td><td>45%</td><td>95%</td><td>90%</td><td>50%</td></tr></tbody></table></p><p>*For populations that contain a significant risk, we are required to perform substantive procedures that are specifically responsive to that risk.</p>",
                    "title": "Threshold guidance",
                    "link": "",
                    "domainLink": "",
                    "sourcePublication": null,
                    "sourceSection": null,
                    "activeSourcePublication": null,
                    "activeSourceSection": null,
                    "minValue": null,
                    "maxValue": null,
                    "extendedMinValue": null,
                    "extendedMaxValue": null,
                    "isFsl": false,
                    "parentRowId": null,
                    "parentColumnId": null,
                    "parentObjectType": "Guidance",
                    "parentObjectName": "Question",
                    "parentId": "e0d9c8c7-0cd3-4770-85ca-5dedc1e3e469",
                    "childId": null,
                    "guidanceId": "00000000-0000-0000-0000-000000000000",
                    "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                    "sourceTodoId": null,
                    "sourceSectionId": null,
                    "listValueId": 0,
                    "isExpandByDefault": false,
                    "isVisualizationDashboard": false,
                    "titleTranslationArgs": null,
                    "isPanel": true
                }
            ],
            "isPanel": true,
            "isActive": true,
            "reviewData": {},
            "updateVersion": 1,
            "renderType": "FIELD",
            "autoName": "",
            "sectionHasMoreCloneGroup": false,
            "formHasMoreSection": true,
            "wpTestType": "Final"
        },
        {
            "id": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
            "createdTime": "2023-04-06T03:53:33.107159",
            "objectNumber": 7,
            "groupName": "Plan SAP",
            "heading": "",
            "description": null,
            "example": "",
            "formName": "",
            "formId": null,
            "formCode": "",
            "type": "UITrigger",
            "dependencies": "",
            "questionClientId": "mWAOP",
            "isNested": false,
            "answers": [
                {
                    "answerClientId": "yvXmT",
                    "ljkfl": "Significant",
                    "mjpuE": "15",
                    "Hxxhy": "Not relying on controls",
                    "VhlUV": "45"
                }
            ],
            "widgetAnswers": [],
            "subHeadings": [
                {
                    "entries": {},
                    "id": "48952e57-e7d8-4fad-81d9-e49f6dc12f19",
                    "questionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                    "subHeading": "Risk classification",
                    "inputType": "ReadOnly",
                    "type": "",
                    "ordering": 1,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "ljkfl",
                    "reference": "",
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": "yvXmT",
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                },
                {
                    "entries": {},
                    "id": "0b25d541-9893-4ee5-8402-284588fc1d07",
                    "questionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                    "subHeading": "Control reliance approach",
                    "inputType": "ReadOnly",
                    "type": "",
                    "ordering": 2,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "Hxxhy",
                    "reference": "",
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": "yvXmT",
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                },
                {
                    "entries": {},
                    "id": "4db82b78-6fc8-4c9b-bb40-8bd03ba71ea9",
                    "questionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                    "subHeading": "Percentage of disaggregated recorded amount",
                    "inputType": "ReadOnly",
                    "type": "",
                    "ordering": 3,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "mjpuE",
                    "reference": "",
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": "yvXmT",
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                },
                {
                    "entries": {},
                    "id": "844f3116-4e3c-4684-9a18-325cab0e3f09",
                    "questionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                    "subHeading": "Percentage of performance materiality",
                    "inputType": "ReadOnly",
                    "type": "",
                    "ordering": 4,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "VhlUV",
                    "reference": "",
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": "yvXmT",
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                }
            ],
            "foreignObject": null,
            "foreignKey": null,
            "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sourceWorkingPaperId": null,
            "sourceObjectId": null,
            "widgetData": {
                "id": "8b7a9c72-58c5-4f90-8a9e-a1f35222a217",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "wpQuestionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                "contentTitle": "",
                "contentTitleTranslationArgs": null,
                "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"Risk classification\",\"order\":0},{\"caption\":\"Control reliance approach\",\"order\":1},{\"caption\":\"Percentage of disaggregated recorded amount\",\"order\":2},{\"caption\":\"Percentage of performance materiality\",\"order\":3}],\"embeddedText\":[{\"caption\":\"Not relying on controls\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                "questionDisplayType": "54490683",
                "questionDisplayTypeName": "DTWWidgetThresholdCalculatorWOControlReliance",
                "isActive": true,
                "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                "accountingPeriodType": null,
                "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                "oldId": "00000000-0000-0000-0000-000000000000",
                "groupId": "00000000-0000-0000-0000-000000000000",
                "engagementWorksheetId": null,
                "visualizationUploadData": null,
                "oldWpQuestionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                "controlRelianceApproachOption": null,
                "trialBalanceDataVM": null,
                "previousWidgetData": null,
                "visualizationActivationSectionData": null,
                "engagementProcedureTestingApproachType": null,
                "wpSubHeadingTemplate": null
            },
            "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "workingPaperName": null,
            "replicated": 0,
            "questionId": "97f97d28-d761-4948-be3b-ec1f4fe79b91",
            "disabledBy": null,
            "disabled": false,
            "parentQuestionDisplayTypeName": null,
            "isHidden": false,
            "isTemplate": false,
            "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
            "sourceCloneWPQuestionId": null,
            "activationHierarchies": null,
            "indicators": [],
            "isActive": true,
            "reviewData": {},
            "updateVersion": 1,
            "commonTools": [],
            "renderType": "FIELD",
            "autoName": "DTWWidgetThresholdCalculatorWOControlReliance",
            "sectionHasMoreCloneGroup": false,
            "formHasMoreSection": true,
            "wpTestType": "Final"
        },
        {
            "id": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
            "createdTime": "2023-04-06T03:53:33.1072978",
            "objectNumber": 8,
            "groupName": "Plan SAP",
            "heading": "Guidance",
            "description": null,
            "example": "",
            "formName": "",
            "formId": null,
            "formCode": "",
            "type": "UITrigger",
            "dependencies": "",
            "questionClientId": "glhqk",
            "isNested": false,
            "answers": [
                {
                    "answerClientId": "okhzU",
                    "userAnswer_TKNYz": "",
                    "userAnswer_OnUVh": "",
                    "userAnswer_ZPSYU": "",
                    "userAnswer_KHpvp": "",
                    "TKNYz": "",
                    "OnUVh": "",
                    "ZPSYU": "",
                    "KHpvp": ""
                }
            ],
            "widgetAnswers": [],
            "subHeadings": [
                {
                    "entries": {},
                    "id": "54fb0956-544c-4797-a6e7-aa4d9e4d41b6",
                    "questionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                    "subHeading": "Risk classification",
                    "inputType": "ReadOnly",
                    "type": "",
                    "ordering": 1,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "TKNYz",
                    "reference": "",
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": null,
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                },
                {
                    "entries": {},
                    "id": "d5409e5a-cd29-4fb1-bff4-5254337fba03",
                    "questionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                    "subHeading": "Control reliance approach",
                    "inputType": "ReadOnly",
                    "type": "",
                    "ordering": 2,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "OnUVh",
                    "reference": "",
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": null,
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                },
                {
                    "entries": {},
                    "id": "b98022c9-d3ec-4115-a356-582f9f7f93f4",
                    "questionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                    "subHeading": "Percentage of disaggregated recorded amount",
                    "inputType": "ReadOnly",
                    "type": "",
                    "ordering": 3,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "ZPSYU",
                    "reference": "",
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": null,
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                },
                {
                    "entries": {},
                    "id": "5d444032-cca7-4f4e-b586-bfef5cc0155c",
                    "questionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                    "subHeading": "Percentage of performance materiality",
                    "inputType": "ReadOnly",
                    "type": "",
                    "ordering": 4,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "KHpvp",
                    "reference": "",
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": null,
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                }
            ],
            "foreignObject": null,
            "foreignKey": null,
            "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sourceWorkingPaperId": null,
            "sourceObjectId": null,
            "widgetData": {
                "id": "b9dc2699-4a8c-412c-9efa-aacc8f40378b",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "wpQuestionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                "contentTitle": "Guidance",
                "contentTitleTranslationArgs": null,
                "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"Risk classification\",\"order\":0},{\"caption\":\"Control reliance approach\",\"order\":1},{\"caption\":\"Percentage of disaggregated recorded amount\",\"order\":2},{\"caption\":\"Percentage of performance materiality\",\"order\":3}],\"embeddedText\":[{\"caption\":\"Relying on controls\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                "questionDisplayType": "54490682",
                "questionDisplayTypeName": "DTWWidgetThresholdCalculatorWControlReliance",
                "isActive": true,
                "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                "accountingPeriodType": null,
                "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                "oldId": "00000000-0000-0000-0000-000000000000",
                "groupId": "00000000-0000-0000-0000-000000000000",
                "engagementWorksheetId": null,
                "visualizationUploadData": null,
                "oldWpQuestionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                "controlRelianceApproachOption": null,
                "trialBalanceDataVM": null,
                "previousWidgetData": null,
                "visualizationActivationSectionData": null,
                "engagementProcedureTestingApproachType": null,
                "wpSubHeadingTemplate": null
            },
            "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "workingPaperName": null,
            "replicated": 0,
            "questionId": "e0b22ccf-8176-4c33-845a-090c1c333d83",
            "disabledBy": null,
            "disabled": false,
            "parentQuestionDisplayTypeName": null,
            "isHidden": true,
            "isTemplate": false,
            "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
            "sourceCloneWPQuestionId": null,
            "activationHierarchies": null,
            "indicators": [],
            "isActive": false,
            "reviewData": {},
            "updateVersion": 1,
            "commonTools": [],
            "renderType": "FIELD",
            "autoName": "DTWWidgetThresholdCalculatorWControlReliance",
            "sectionHasMoreCloneGroup": false,
            "formHasMoreSection": true,
            "wpTestType": "Final"
        },
        {
            "id": "34abbda6-b10d-4ac5-a307-08b8a10047ef",
            "createdTime": "2023-04-06T03:53:33.1073645",
            "objectNumber": 9,
            "groupName": "Plan SAP",
            "heading": "",
            "description": "When we design a substantive analytical procedure, the population we are testing has the same RoMMs, processes, and controls so that the conclusions reached on the population can extend over the entire population. If the RoMMs, processes, or controls vary within the population, that is an indicator to further disaggregate the population before designing the substantive analytical procedure. In circumstances in which we are not able to develop an expectation that will be sufficiently precise to address the RoMM, it may also be beneficial to disaggregate the population. \r\n\r\nA disaggregated part is a portion of a population subject to examination for which we determine we can develop a sufficiently precise expectation that is likely to identify a material misstatement.As we disaggregate the audit population into smaller parts, there is an increase in the work required to develop expectations, identify significant differences, investigate differences, and evaluate findings because a separate threshold is applied for each disaggregated part. Disaggregating a population into too many parts may result in disaggregated populations that are not meaningful and provide no additional benefit to the precision of the expectation (i.e., further disaggregation does not increase the preciseness of the expectation). Therefore, we may only need to disaggregate to the extent necessary to adequately respond to the RoMM and enable us to detect misstatements that, if combined with misstatements in other classes of transactions, account balances, or disclosures, may be material.\" ",
            "example": "",
            "formName": "",
            "formId": null,
            "formCode": "",
            "type": "Guidance",
            "dependencies": "",
            "questionClientId": "TwKoA",
            "isNested": false,
            "answers": [],
            "widgetAnswers": [],
            "subHeadings": [],
            "foreignObject": null,
            "foreignKey": null,
            "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sourceWorkingPaperId": null,
            "sourceObjectId": null,
            "widgetData": null,
            "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "workingPaperName": null,
            "replicated": 0,
            "questionId": "39c04634-4d0d-47ee-8f7c-2249d14998fb",
            "disabledBy": null,
            "disabled": false,
            "parentQuestionDisplayTypeName": null,
            "isHidden": false,
            "isTemplate": false,
            "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
            "sourceCloneWPQuestionId": null,
            "activationHierarchies": null,
            "indicators": [],
            "guidances": [
                {
                    "id": "154d952d-a68c-4aff-9765-f826c9881da0",
                    "type": "Information",
                    "text": "When we design a substantive analytical procedure, the population we are testing has the same RoMMs, processes, and controls so that the conclusions reached on the population can extend over the entire population. If the RoMMs, processes, or controls vary within the population, that is an indicator to further disaggregate the population before designing the substantive analytical procedure. In circumstances in which we are not able to develop an expectation that will be sufficiently precise to address the RoMM, it may also be beneficial to disaggregate the population. \r\n\r\nA disaggregated part is a portion of a population subject to examination for which we determine we can develop a sufficiently precise expectation that is likely to identify a material misstatement.As we disaggregate the audit population into smaller parts, there is an increase in the work required to develop expectations, identify significant differences, investigate differences, and evaluate findings because a separate threshold is applied for each disaggregated part. Disaggregating a population into too many parts may result in disaggregated populations that are not meaningful and provide no additional benefit to the precision of the expectation (i.e., further disaggregation does not increase the preciseness of the expectation). Therefore, we may only need to disaggregate to the extent necessary to adequately respond to the RoMM and enable us to detect misstatements that, if combined with misstatements in other classes of transactions, account balances, or disclosures, may be material.\" ",
                    "title": "Guidance for disaggregation of population",
                    "link": "",
                    "domainLink": "",
                    "sourcePublication": null,
                    "sourceSection": null,
                    "activeSourcePublication": null,
                    "activeSourceSection": null,
                    "minValue": null,
                    "maxValue": null,
                    "extendedMinValue": null,
                    "extendedMaxValue": null,
                    "isFsl": false,
                    "parentRowId": null,
                    "parentColumnId": null,
                    "parentObjectType": "Guidance",
                    "parentObjectName": "Question",
                    "parentId": "34abbda6-b10d-4ac5-a307-08b8a10047ef",
                    "childId": null,
                    "guidanceId": "00000000-0000-0000-0000-000000000000",
                    "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                    "sourceTodoId": null,
                    "sourceSectionId": null,
                    "listValueId": 0,
                    "isExpandByDefault": false,
                    "isVisualizationDashboard": false,
                    "titleTranslationArgs": null,
                    "isPanel": true
                }
            ],
            "isPanel": true,
            "isActive": true,
            "reviewData": {},
            "updateVersion": 1,
            "renderType": "FIELD",
            "autoName": "",
            "sectionHasMoreCloneGroup": false,
            "formHasMoreSection": true,
            "wpTestType": "Final"
        },
        {
            "id": "065ddd24-3c90-4ce0-bcc6-d4f8d257fc05",
            "createdTime": "2023-04-06T03:53:33.1075455",
            "objectNumber": 10,
            "groupName": "Plan SAP",
            "heading": "",
            "description": "Disaggregation of population:",
            "example": "",
            "formName": "",
            "formId": null,
            "formCode": "",
            "type": "Question",
            "dependencies": "",
            "questionClientId": "LJVmt",
            "isNested": false,
            "answers": [
                {
                    "answerClientId": "bAdZd",
                    "userAnswer_EaTbb": "",
                    "EaTbb": ""
                }
            ],
            "widgetAnswers": [],
            "subHeadings": [
                {
                    "entries": {},
                    "id": "6eec71d4-f74f-431a-80e1-132a60ed1065",
                    "questionId": "065ddd24-3c90-4ce0-bcc6-d4f8d257fc05",
                    "subHeading": "",
                    "inputType": "ComplexText",
                    "type": "",
                    "ordering": 1,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "EaTbb",
                    "reference": "",
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": null,
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                }
            ],
            "foreignObject": null,
            "foreignKey": null,
            "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sourceWorkingPaperId": null,
            "sourceObjectId": null,
            "widgetData": null,
            "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "workingPaperName": null,
            "replicated": 0,
            "questionId": "3bfea5c7-4e2f-4ad2-ad0f-0f6655d11324",
            "disabledBy": null,
            "disabled": false,
            "parentQuestionDisplayTypeName": null,
            "isHidden": false,
            "isTemplate": false,
            "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
            "sourceCloneWPQuestionId": null,
            "activationHierarchies": null,
            "indicators": [],
            "isActive": true,
            "reviewData": {},
            "updateVersion": 1,
            "renderType": "FIELD",
            "autoName": "Disaggregation of population:",
            "sectionHasMoreCloneGroup": false,
            "formHasMoreSection": true,
            "wpTestType": "Final"
        },
        {
            "id": "4077afbf-d2d6-4bc3-82f7-e944e523f606",
            "createdTime": "2023-04-06T03:53:33.1076034",
            "objectNumber": 11,
            "groupName": "Plan SAP",
            "heading": "",
            "description": "Use this textbox to document considerations related to the appropriate level of disaggregation. ",
            "example": "",
            "formName": "",
            "formId": null,
            "formCode": "",
            "type": "Instruction",
            "dependencies": "",
            "questionClientId": "ydQBT",
            "isNested": false,
            "answers": [],
            "widgetAnswers": [],
            "subHeadings": [],
            "foreignObject": null,
            "foreignKey": null,
            "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sourceWorkingPaperId": null,
            "sourceObjectId": null,
            "widgetData": null,
            "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "workingPaperName": null,
            "replicated": 0,
            "questionId": "91181325-05da-4bd7-9d8b-a1fb279a1471",
            "disabledBy": null,
            "disabled": false,
            "parentQuestionDisplayTypeName": null,
            "isHidden": false,
            "isTemplate": false,
            "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
            "sourceCloneWPQuestionId": null,
            "activationHierarchies": null,
            "indicators": [],
            "guidances": [
                {
                    "id": "03568970-9f36-48d9-b6e7-52f801fbd865",
                    "type": "Instruction",
                    "text": "Use this textbox to document considerations related to the appropriate level of disaggregation. ",
                    "title": "",
                    "link": "",
                    "domainLink": "",
                    "sourcePublication": null,
                    "sourceSection": null,
                    "activeSourcePublication": null,
                    "activeSourceSection": null,
                    "minValue": null,
                    "maxValue": null,
                    "extendedMinValue": null,
                    "extendedMaxValue": null,
                    "isFsl": false,
                    "parentRowId": null,
                    "parentColumnId": null,
                    "parentObjectType": "Instruction",
                    "parentObjectName": "Question",
                    "parentId": "4077afbf-d2d6-4bc3-82f7-e944e523f606",
                    "childId": null,
                    "guidanceId": "00000000-0000-0000-0000-000000000000",
                    "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                    "sourceTodoId": null,
                    "sourceSectionId": null,
                    "listValueId": 0,
                    "isExpandByDefault": false,
                    "isVisualizationDashboard": false,
                    "titleTranslationArgs": null,
                    "isPanel": true
                }
            ],
            "isPanel": true,
            "isActive": true,
            "reviewData": {},
            "updateVersion": 1,
            "renderType": "FIELD",
            "autoName": "",
            "sectionHasMoreCloneGroup": false,
            "formHasMoreSection": true,
            "wpTestType": "Final"
        },
        {
            "id": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
            "createdTime": "2023-04-06T03:53:33.1078591",
            "objectNumber": 12,
            "groupName": "Plan SAP",
            "heading": "",
            "description": null,
            "example": "",
            "formName": "",
            "formId": null,
            "formCode": "",
            "type": "UITrigger",
            "dependencies": "",
            "questionClientId": "yqJZt",
            "isNested": false,
            "answers": [
                {
                    "answerClientId": "AaxZS",
                    "kIlYl": "778d04ba-1b14-48cd-ba26-e24d6c1fd3f6"
                }
            ],
            "widgetAnswers": [],
            "subHeadings": [
                {
                    "entries": {},
                    "id": "3abfe0c4-3d04-4ade-a14e-eab8930beee7",
                    "questionId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                    "subHeading": "",
                    "inputType": "DtwWidgetTypeOfDisaggregation",
                    "type": "",
                    "ordering": 1,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "kIlYl",
                    "reference": "",
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": "AaxZS",
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                }
            ],
            "foreignObject": null,
            "foreignKey": null,
            "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sourceWorkingPaperId": null,
            "sourceObjectId": null,
            "widgetData": {
                "wpSourceDocuments": [],
                "data": [
                    {
                        "answerContent": "{\"AnswerContent\":\"By account\",\"OtherValue\":\"\"}",
                        "wpSubHeadingId": "3abfe0c4-3d04-4ade-a14e-eab8930beee7",
                        "wpId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                        "answerId": 0,
                        "status": 1,
                        "answerClientId": "AaxZS",
                        "subHeadingClientId": "kIlYl",
                        "id": "7bacb9a2-e2ee-4f80-85cc-ef2ebffef87d",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                        "isActive": false,
                        "actionStatus": 0,
                        "order": null,
                        "changedFields": []
                    },
                    {
                        "answerContent": "{\"AnswerContent\":\"Others (please specify)\",\"OtherValue\":\"\"}",
                        "wpSubHeadingId": "3abfe0c4-3d04-4ade-a14e-eab8930beee7",
                        "wpId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                        "answerId": 1,
                        "status": 1,
                        "answerClientId": "AaxZS",
                        "subHeadingClientId": "kIlYl",
                        "id": "778d04ba-1b14-48cd-ba26-e24d6c1fd3f6",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                        "isActive": true,
                        "actionStatus": 0,
                        "order": null,
                        "changedFields": []
                    },
                    {
                        "answerContent": "{\"AnswerContent\":\"No disaggregation\",\"OtherValue\":\"\"}",
                        "wpSubHeadingId": "3abfe0c4-3d04-4ade-a14e-eab8930beee7",
                        "wpId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                        "answerId": 2,
                        "status": 1,
                        "answerClientId": "AaxZS",
                        "subHeadingClientId": "kIlYl",
                        "id": "f2e32fae-79af-4d98-a751-9c81eda071fa",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                        "isActive": false,
                        "actionStatus": 0,
                        "order": null,
                        "changedFields": []
                    }
                ],
                "id": "f8a77fed-0725-4f40-a3ee-5e513289efc4",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "wpQuestionId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                "contentTitle": "",
                "contentTitleTranslationArgs": null,
                "contentWidget": "{\"columns\":[{\"caption\":\"Type of disaggregation?\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"By account\",\"Others (please specify)\",\"No disaggregation\"],\"footer\":[\"\"]}",
                "questionDisplayType": "66439933",
                "questionDisplayTypeName": "DtwWidgetTypeOfDisaggregation",
                "isActive": true,
                "engagementBusinessId": null,
                "accountingPeriodType": null,
                "currentUser": "00000000-0000-0000-0000-000000000000",
                "oldId": "00000000-0000-0000-0000-000000000000",
                "groupId": "00000000-0000-0000-0000-000000000000",
                "engagementWorksheetId": null,
                "visualizationUploadData": null,
                "oldWpQuestionId": null,
                "controlRelianceApproachOption": null,
                "trialBalanceDataVM": null,
                "previousWidgetData": null,
                "visualizationActivationSectionData": null,
                "engagementProcedureTestingApproachType": null,
                "wpSubHeadingTemplate": null
            },
            "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "workingPaperName": null,
            "replicated": 0,
            "questionId": "fc91b2fd-2a3d-4297-8022-8c4692891bce",
            "disabledBy": null,
            "disabled": false,
            "parentQuestionDisplayTypeName": null,
            "isHidden": false,
            "isTemplate": false,
            "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
            "sourceCloneWPQuestionId": null,
            "activationHierarchies": null,
            "indicators": [],
            "isActive": true,
            "reviewData": {},
            "updateVersion": 1,
            "commonTools": [],
            "renderType": "FIELD",
            "autoName": "DtwWidgetTypeOfDisaggregation",
            "sectionHasMoreCloneGroup": false,
            "formHasMoreSection": true,
            "wpTestType": "Final"
        },
        {
            "id": "3a808795-c663-4a3d-9e46-73dc72e52ded",
            "createdTime": "2023-04-06T03:53:33.1079799",
            "objectNumber": 13,
            "groupName": "Plan SAP",
            "heading": "",
            "description": "When the type of disaggregation is by account, complete the mapping of accounts in the following table and select the appropriate approach for developing expectation in the next table",
            "example": "",
            "formName": "",
            "formId": null,
            "formCode": "",
            "type": "Instruction",
            "dependencies": "",
            "questionClientId": "TBKhD",
            "isNested": false,
            "answers": [],
            "widgetAnswers": [],
            "subHeadings": [],
            "foreignObject": null,
            "foreignKey": null,
            "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sourceWorkingPaperId": null,
            "sourceObjectId": null,
            "widgetData": null,
            "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "workingPaperName": null,
            "replicated": 0,
            "questionId": "34f3cbb1-423a-425b-bb3b-7766d20f761f",
            "disabledBy": null,
            "disabled": false,
            "parentQuestionDisplayTypeName": null,
            "isHidden": false,
            "isTemplate": false,
            "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
            "sourceCloneWPQuestionId": null,
            "activationHierarchies": null,
            "indicators": [],
            "guidances": [
                {
                    "id": "548a434d-780a-43a9-b9bc-99a8e476cf63",
                    "type": "Instruction",
                    "text": "When the type of disaggregation is by account, complete the mapping of accounts in the following table and select the appropriate approach for developing expectation in the next table",
                    "title": "",
                    "link": "",
                    "domainLink": "",
                    "sourcePublication": null,
                    "sourceSection": null,
                    "activeSourcePublication": null,
                    "activeSourceSection": null,
                    "minValue": null,
                    "maxValue": null,
                    "extendedMinValue": null,
                    "extendedMaxValue": null,
                    "isFsl": false,
                    "parentRowId": null,
                    "parentColumnId": null,
                    "parentObjectType": "Instruction",
                    "parentObjectName": "Question",
                    "parentId": "3a808795-c663-4a3d-9e46-73dc72e52ded",
                    "childId": null,
                    "guidanceId": "00000000-0000-0000-0000-000000000000",
                    "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                    "sourceTodoId": null,
                    "sourceSectionId": null,
                    "listValueId": 0,
                    "isExpandByDefault": false,
                    "isVisualizationDashboard": false,
                    "titleTranslationArgs": null,
                    "isPanel": true
                }
            ],
            "isPanel": true,
            "isActive": true,
            "reviewData": {},
            "updateVersion": 1,
            "renderType": "FIELD",
            "autoName": "",
            "sectionHasMoreCloneGroup": false,
            "formHasMoreSection": true,
            "wpTestType": "Final"
        },
        {
            "id": "9d78bd33-994a-4e92-adb7-c9d5c16162fd",
            "createdTime": "2023-04-06T03:53:33.1081524",
            "objectNumber": 14,
            "groupName": "Plan SAP",
            "heading": "",
            "description": "When the type of disaggregation is by others, add relevant rows for your disaggregation using the + icon and fill up the disaggregation table.",
            "example": "",
            "formName": "",
            "formId": null,
            "formCode": "",
            "type": "Instruction",
            "dependencies": "",
            "questionClientId": "zmzxI",
            "isNested": false,
            "answers": [],
            "widgetAnswers": [],
            "subHeadings": [],
            "foreignObject": null,
            "foreignKey": null,
            "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sourceWorkingPaperId": null,
            "sourceObjectId": null,
            "widgetData": null,
            "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "workingPaperName": null,
            "replicated": 0,
            "questionId": "aab91981-e476-4788-b009-0a78329a7ac8",
            "disabledBy": null,
            "disabled": false,
            "parentQuestionDisplayTypeName": null,
            "isHidden": false,
            "isTemplate": false,
            "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
            "sourceCloneWPQuestionId": null,
            "activationHierarchies": null,
            "indicators": [],
            "guidances": [
                {
                    "id": "1aa91e5a-3898-4374-9249-221f8774162f",
                    "type": "Instruction",
                    "text": "When the type of disaggregation is by others, add relevant rows for your disaggregation using the + icon and fill up the disaggregation table.",
                    "title": "",
                    "link": "",
                    "domainLink": "",
                    "sourcePublication": null,
                    "sourceSection": null,
                    "activeSourcePublication": null,
                    "activeSourceSection": null,
                    "minValue": null,
                    "maxValue": null,
                    "extendedMinValue": null,
                    "extendedMaxValue": null,
                    "isFsl": false,
                    "parentRowId": null,
                    "parentColumnId": null,
                    "parentObjectType": "Instruction",
                    "parentObjectName": "Question",
                    "parentId": "9d78bd33-994a-4e92-adb7-c9d5c16162fd",
                    "childId": null,
                    "guidanceId": "00000000-0000-0000-0000-000000000000",
                    "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                    "sourceTodoId": null,
                    "sourceSectionId": null,
                    "listValueId": 0,
                    "isExpandByDefault": false,
                    "isVisualizationDashboard": false,
                    "titleTranslationArgs": null,
                    "isPanel": true
                }
            ],
            "isPanel": true,
            "isActive": true,
            "reviewData": {},
            "updateVersion": 1,
            "renderType": "FIELD",
            "autoName": "",
            "sectionHasMoreCloneGroup": false,
            "formHasMoreSection": true,
            "wpTestType": "Final"
        },
        {
            "id": "a3b55989-cf03-485f-9c25-bbeb5aa48f61",
            "createdTime": "2023-04-06T03:53:33.1083191",
            "objectNumber": 15,
            "groupName": "Plan SAP",
            "heading": "",
            "description": "Select the appropriate approach for developing expectation.",
            "example": "",
            "formName": "",
            "formId": null,
            "formCode": "",
            "type": "Instruction",
            "dependencies": "",
            "questionClientId": "irxGk",
            "isNested": false,
            "answers": [],
            "widgetAnswers": [],
            "subHeadings": [],
            "foreignObject": null,
            "foreignKey": null,
            "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sourceWorkingPaperId": null,
            "sourceObjectId": null,
            "widgetData": null,
            "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "workingPaperName": null,
            "replicated": 0,
            "questionId": "b04c12ba-c9b6-4da2-9467-80cbfa880680",
            "disabledBy": null,
            "disabled": false,
            "parentQuestionDisplayTypeName": null,
            "isHidden": false,
            "isTemplate": false,
            "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
            "sourceCloneWPQuestionId": null,
            "activationHierarchies": null,
            "indicators": [],
            "guidances": [
                {
                    "id": "4feb10cd-13b3-465d-8207-f8a32a9517df",
                    "type": "Instruction",
                    "text": "Select the appropriate approach for developing expectation.",
                    "title": "",
                    "link": "",
                    "domainLink": "",
                    "sourcePublication": null,
                    "sourceSection": null,
                    "activeSourcePublication": null,
                    "activeSourceSection": null,
                    "minValue": null,
                    "maxValue": null,
                    "extendedMinValue": null,
                    "extendedMaxValue": null,
                    "isFsl": false,
                    "parentRowId": null,
                    "parentColumnId": null,
                    "parentObjectType": "Instruction",
                    "parentObjectName": "Question",
                    "parentId": "a3b55989-cf03-485f-9c25-bbeb5aa48f61",
                    "childId": null,
                    "guidanceId": "00000000-0000-0000-0000-000000000000",
                    "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                    "sourceTodoId": null,
                    "sourceSectionId": null,
                    "listValueId": 0,
                    "isExpandByDefault": false,
                    "isVisualizationDashboard": false,
                    "titleTranslationArgs": null,
                    "isPanel": true
                }
            ],
            "isPanel": true,
            "isActive": true,
            "reviewData": {},
            "updateVersion": 1,
            "renderType": "FIELD",
            "autoName": "",
            "sectionHasMoreCloneGroup": false,
            "formHasMoreSection": true,
            "wpTestType": "Final"
        },
        {
            "id": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
            "createdTime": "2023-04-06T03:53:33.1085659",
            "objectNumber": 16,
            "groupName": "Plan SAP",
            "heading": "Disaggregation selection table",
            "description": null,
            "example": "",
            "formName": "",
            "formId": null,
            "formCode": "",
            "type": "UITrigger",
            "dependencies": "",
            "questionClientId": "MjVVw",
            "isNested": false,
            "answers": [],
            "widgetAnswers": [],
            "subHeadings": [],
            "foreignObject": null,
            "foreignKey": null,
            "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sourceWorkingPaperId": null,
            "sourceObjectId": null,
            "widgetData": {
                "data": [
                    {
                        "trialBalanceAccountId": "b610cf41-9db5-4cec-a54c-eced6acb8f6e",
                        "accountNumber": "1605",
                        "accountName": "Furniture and Fixtures",
                        "priorPeriodAmount": 889827.75,
                        "currentPeriodAmount": -988697.5,
                        "disaggregationPartNameId": null,
                        "disaggregationPartName": null,
                        "componentName": "May31-newcode-2",
                        "engagementAccountType": 0,
                        "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                        "id": "e63c2204-f108-481a-a59f-55ca64591f1d",
                        "todoId": "00000000-0000-0000-0000-000000000000",
                        "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                        "isActive": true,
                        "actionStatus": 1,
                        "order": null,
                        "changedFields": []
                    },
                    {
                        "trialBalanceAccountId": "de310030-2d69-4a2d-93ed-0ca5704bf8b2",
                        "accountNumber": "1603",
                        "accountName": "Machinery",
                        "priorPeriodAmount": 4168944,
                        "currentPeriodAmount": 4632160,
                        "disaggregationPartNameId": null,
                        "disaggregationPartName": null,
                        "componentName": "May31-newcode-2",
                        "engagementAccountType": 0,
                        "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                        "id": "0a42cfd7-b8e6-4aa9-a2bc-18aeeea73d06",
                        "todoId": "00000000-0000-0000-0000-000000000000",
                        "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                        "isActive": true,
                        "actionStatus": 1,
                        "order": null,
                        "changedFields": []
                    },
                    {
                        "trialBalanceAccountId": "8809cfeb-1b72-4196-b347-0fb8ab978f8b",
                        "accountNumber": "1607",
                        "accountName": "Accumulated Depreciation",
                        "priorPeriodAmount": -5519435.4,
                        "currentPeriodAmount": -6132706,
                        "disaggregationPartNameId": null,
                        "disaggregationPartName": null,
                        "componentName": "May31-newcode-2",
                        "engagementAccountType": 0,
                        "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                        "id": "546625e7-e307-4bef-bfa3-21e2dfb6833e",
                        "todoId": "00000000-0000-0000-0000-000000000000",
                        "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                        "isActive": true,
                        "actionStatus": 1,
                        "order": null,
                        "changedFields": []
                    },
                    {
                        "trialBalanceAccountId": "7d4f5ac6-0c21-4a44-a952-4598a29bdd47",
                        "accountNumber": "1602",
                        "accountName": "Building",
                        "priorPeriodAmount": 5691111.75,
                        "currentPeriodAmount": 6323457.5,
                        "disaggregationPartNameId": null,
                        "disaggregationPartName": null,
                        "componentName": "May31-newcode-2",
                        "engagementAccountType": 0,
                        "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                        "id": "d61de3eb-58bb-484a-bc87-bbce8aa6f528",
                        "todoId": "00000000-0000-0000-0000-000000000000",
                        "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                        "isActive": true,
                        "actionStatus": 1,
                        "order": null,
                        "changedFields": []
                    },
                    {
                        "trialBalanceAccountId": "05f634bf-4036-4c9f-89d3-8471629cd0f5",
                        "accountNumber": "1606",
                        "accountName": "Automobiles",
                        "priorPeriodAmount": 432000,
                        "currentPeriodAmount": -480000,
                        "disaggregationPartNameId": null,
                        "disaggregationPartName": null,
                        "componentName": "May31-newcode-2",
                        "engagementAccountType": 0,
                        "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                        "id": "bf87e0cb-bb77-431e-94f6-c9ddaeff2e50",
                        "todoId": "00000000-0000-0000-0000-000000000000",
                        "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                        "isActive": true,
                        "actionStatus": 1,
                        "order": null,
                        "changedFields": []
                    },
                    {
                        "trialBalanceAccountId": "06a8c140-18bc-452a-9d77-8ead8030f43e",
                        "accountNumber": "1604",
                        "accountName": "Computer Equipment",
                        "priorPeriodAmount": 1013850,
                        "currentPeriodAmount": -1126500,
                        "disaggregationPartNameId": null,
                        "disaggregationPartName": null,
                        "componentName": "May31-newcode-2",
                        "engagementAccountType": 0,
                        "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                        "id": "4eb92315-4eae-40e7-b1ba-aa2121644860",
                        "todoId": "00000000-0000-0000-0000-000000000000",
                        "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                        "isActive": true,
                        "actionStatus": 1,
                        "order": null,
                        "changedFields": []
                    },
                    {
                        "trialBalanceAccountId": "8c951d97-515d-4616-8f4d-7e2176ae18cb",
                        "accountNumber": "1601",
                        "accountName": "Land",
                        "priorPeriodAmount": 3511014.75,
                        "currentPeriodAmount": 3901127.5,
                        "disaggregationPartNameId": null,
                        "disaggregationPartName": null,
                        "componentName": "May31-newcode-2",
                        "engagementAccountType": 0,
                        "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                        "id": "1f327dc9-3367-4d83-a561-042c1b93fc46",
                        "todoId": "00000000-0000-0000-0000-000000000000",
                        "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                        "isActive": true,
                        "actionStatus": 1,
                        "order": null,
                        "changedFields": []
                    }
                ],
                "disaggregationPartNames": [],
                "id": "822dbe3b-fa05-49f1-8fc1-02f4f83b3810",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                "contentTitle": "Disaggregation selection table",
                "contentTitleTranslationArgs": null,
                "contentWidget": "{\"columns\":[{\"caption\":\"ID\",\"order\":0},{\"caption\":\"Account\",\"order\":1},{\"caption\":\"CP Preliminary\",\"order\":2},{\"caption\":\"PP Final\",\"order\":3},{\"caption\":\"Determine disaggregation part\",\"order\":4}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\".\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                "questionDisplayType": "66439222",
                "questionDisplayTypeName": "DtwWidgetSAPDisaggregationSelectionTable",
                "isActive": true,
                "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                "accountingPeriodType": null,
                "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                "oldId": "00000000-0000-0000-0000-000000000000",
                "groupId": "00000000-0000-0000-0000-000000000000",
                "engagementWorksheetId": null,
                "visualizationUploadData": null,
                "oldWpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                "controlRelianceApproachOption": null,
                "trialBalanceDataVM": null,
                "previousWidgetData": null,
                "visualizationActivationSectionData": null,
                "engagementProcedureTestingApproachType": null,
                "wpSubHeadingTemplate": null,
                "questionActive": false,
                "reviewData": {}
            },
            "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "workingPaperName": null,
            "replicated": 0,
            "questionId": "ccca170e-5c80-411d-a467-a2db6ef1ae20",
            "disabledBy": null,
            "disabled": false,
            "parentQuestionDisplayTypeName": null,
            "isHidden": true,
            "isTemplate": false,
            "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
            "sourceCloneWPQuestionId": null,
            "activationHierarchies": null,
            "indicators": [],
            "isActive": false,
            "reviewData": {},
            "updateVersion": 1,
            "commonTools": [],
            "renderType": "FIELD",
            "autoName": "DtwWidgetSAPDisaggregationSelectionTable",
            "sectionHasMoreCloneGroup": false,
            "formHasMoreSection": true,
            "wpTestType": "Final"
        },
        {
            "id": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "createdTime": "2023-04-06T03:53:33.1086938",
            "objectNumber": 17,
            "groupName": "Plan SAP",
            "heading": "Approach selection table",
            "description": null,
            "example": "",
            "formName": "",
            "formId": null,
            "formCode": "",
            "type": "UITrigger",
            "dependencies": "",
            "questionClientId": "AMYhk",
            "isNested": false,
            "answers": [
                {
                    "answerClientId": "fdd29",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                    "PmOiW": "fdd29aea-be1a-47f6-923a-6bbd37c0c6c5",
                    "jXmBD": "38b296e3-c926-4a51-8425-a931c911498b"
                },
                {
                    "answerClientId": "1db7a",
                    "jXmBD": "d099eecf-cd2e-426e-a91f-2751e9e0e7d0",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                    "PmOiW": "1db7a6a2-af09-46a7-83e0-43bc280251f2"
                },
                {
                    "answerClientId": "3f9dd",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                    "jXmBD": "6724e2d8-094b-485f-a5ad-9eeec801492d",
                    "PmOiW": "3f9dd661-e8a1-445f-9b85-18e341d1595d"
                },
                {
                    "answerClientId": "4dc39",
                    "jXmBD": "f4f67320-b3dd-4970-bc85-625a9b6c71f7",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                    "PmOiW": "4dc393d8-000f-46f0-9f4b-2395afc9e341"
                },
                {
                    "answerClientId": "d2737",
                    "jXmBD": "38b296e3-c926-4a51-8425-a931c911498b",
                    "PmOiW": "d2737cbb-eacb-4d5b-8161-b068e2650db4",
                    "nLPgt": "6f75a1fa-54be-442a-8c08-ccec4b2b0b9d"
                },
                {
                    "answerClientId": "60f0e",
                    "PmOiW": "60f0e010-a8ba-45fd-90f3-95af1026e740",
                    "nLPgt": "6f75a1fa-54be-442a-8c08-ccec4b2b0b9d",
                    "jXmBD": "6724e2d8-094b-485f-a5ad-9eeec801492d"
                },
                {
                    "answerClientId": "894b9",
                    "jXmBD": "02c2c3b7-c361-4c5c-b6fe-d907921094dd",
                    "PmOiW": "894b9a95-bdf5-46b5-bc77-79c88211b477",
                    "nLPgt": ""
                },
                {
                    "answerClientId": "59f8f",
                    "jXmBD": "24d6d90d-28f8-470f-b6d3-b8e6cb4e3879",
                    "PmOiW": "59f8fd0e-5abe-44a1-a6f6-3306e4462bc9",
                    "nLPgt": ""
                },
                {
                    "answerClientId": "c3c28",
                    "PmOiW": "c3c28e30-bcee-44b6-86fd-dea80275d9c9",
                    "nLPgt": "",
                    "jXmBD": "0264f9fb-9e7b-437c-94be-5ab6cc22e3d8"
                },
                {
                    "answerClientId": "ed1a8",
                    "jXmBD": "bda76908-8688-487d-a4f8-71692e6b0d36",
                    "PmOiW": "ed1a8738-a5f8-470a-8112-f74b209f4a60",
                    "nLPgt": ""
                },
                {
                    "answerClientId": "c67ea",
                    "jXmBD": "e8ed4cb4-c487-45fd-b642-a31bb0224532",
                    "nLPgt": "",
                    "PmOiW": "c67ea63d-c8d1-43af-a1ab-5b3a18c15d0b"
                },
                {
                    "answerClientId": "9ce4d",
                    "nLPgt": "",
                    "PmOiW": "9ce4d384-4cf5-4d7a-aeaa-5c62c454386b",
                    "jXmBD": "fa5f6b9c-976d-465d-9c4a-f3fdfd91e115"
                },
                {
                    "answerClientId": "d87d4",
                    "jXmBD": "d0decd29-fa9a-4499-bb0d-78dab90e4831",
                    "PmOiW": "d87d4a8f-dc36-46f9-8793-b6a41805ebfd",
                    "nLPgt": ""
                },
                {
                    "answerClientId": "c26d9",
                    "nLPgt": "",
                    "PmOiW": "c26d9b8f-5f1c-47cd-ae8a-dbab012b9656",
                    "jXmBD": "8c80d0c0-0dd8-466d-9e99-6b208220a9bf"
                },
                {
                    "answerClientId": "37642",
                    "nLPgt": "",
                    "PmOiW": "376421b1-632b-459d-8615-570295567f97",
                    "jXmBD": "505973b4-9ad3-4efb-9874-346da6e1fbd9"
                },
                {
                    "answerClientId": "90730",
                    "PmOiW": "90730dec-3b11-4d5d-90af-68e71507ad15",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                    "jXmBD": "daa32315-662b-4ddd-8ac9-6d333a1ac59f"
                },
                {
                    "answerClientId": "07a02",
                    "PmOiW": "07a02223-37c3-4227-b717-8861fc266310",
                    "jXmBD": "57d1daae-ad0a-474c-82a8-b7db96fe00a2",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                },
                {
                    "answerClientId": "86dc4",
                    "jXmBD": "a45d8bc5-5df3-4f87-aa8e-4dffbac98ed1",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                    "PmOiW": "86dc44e4-9b4c-41a8-8e72-72108fddc34c"
                },
                {
                    "answerClientId": "0e89d",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                    "jXmBD": "6918c499-1dfc-4198-b477-670cd9567144",
                    "PmOiW": "0e89de03-48ad-4cd9-abaf-c6afb5bf0255"
                },
                {
                    "answerClientId": "99137",
                    "PmOiW": "99137a93-589d-4c2a-97d0-73772582db97",
                    "jXmBD": "b11c4d8f-700d-4904-ab5f-277328896c97",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                },
                {
                    "answerClientId": "fd844",
                    "PmOiW": "fd8449c5-0a0b-4715-b23a-7ab9a6dc6542",
                    "jXmBD": "628d81be-0da2-48ab-a9ad-b48b1ee88d22",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                },
                {
                    "answerClientId": "bb73b",
                    "PmOiW": "bb73b7c5-ed3d-47d9-9a7c-16b527b237b4",
                    "jXmBD": "713c9ef0-c4bc-4972-84df-e16d747d5874",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                },
                {
                    "answerClientId": "fb1d6",
                    "PmOiW": "fb1d6c70-4d31-431f-ac84-1b8bc4c06be9",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                    "jXmBD": "860be722-60dd-4a0e-ba6f-62f7441468c5"
                },
                {
                    "answerClientId": "47c83",
                    "PmOiW": "47c83674-f464-4051-a7da-0a2527e4f491",
                    "jXmBD": "c9ae5d4d-c556-4f73-95ce-397f3e27d4da",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                },
                {
                    "answerClientId": "650c0",
                    "PmOiW": "650c0103-4668-472e-a2f4-1ee9d113b1e1",
                    "jXmBD": "3a218e60-66f2-4488-b258-dd8f8eae75f1",
                    "nLPgt": ""
                },
                {
                    "answerClientId": "714a7",
                    "nLPgt": "",
                    "PmOiW": "714a7a02-4e8d-40d5-a09a-d9c1fbe22cdc",
                    "jXmBD": "87f95b10-ce7c-4557-ade4-dbb3fb12146e"
                },
                {
                    "answerClientId": "be7f3",
                    "PmOiW": "be7f3b7c-4843-44e4-8eea-8b4a486bd6ea",
                    "nLPgt": "",
                    "jXmBD": "00d42e59-e14c-4e2f-96a9-1feb82e70cfc"
                },
                {
                    "answerClientId": "456cc",
                    "PmOiW": "456ccdcb-7032-4a4e-ab7a-7dbb3c45a228",
                    "jXmBD": "d722945a-ca1a-410c-856a-0828f59f4977",
                    "nLPgt": ""
                },
                {
                    "answerClientId": "5482f",
                    "PmOiW": "5482fa74-ab8e-4b19-940e-fd0bd70950e2",
                    "jXmBD": "465a1eb7-14fd-4376-b337-5282c6d89b29",
                    "nLPgt": ""
                },
                {
                    "answerClientId": "96b07",
                    "jXmBD": "e047fd68-8db8-4de2-94f3-b07a54f92e8a",
                    "nLPgt": "",
                    "PmOiW": "96b07629-7f58-4f65-be46-b14f4dab2c63"
                },
                {
                    "answerClientId": "dfd2b",
                    "jXmBD": "c971ed85-36cc-42a7-bc5d-4362cd02ab74",
                    "PmOiW": "dfd2bfc9-6c85-4104-8ff9-fe5822ce4bf6",
                    "nLPgt": ""
                },
                {
                    "answerClientId": "16351",
                    "PmOiW": "16351586-a7e7-492d-b2fb-b86b222aa142",
                    "nLPgt": "",
                    "jXmBD": "d6d11c8f-6d65-41ff-bc7d-ea8ae300f478"
                },
                {
                    "answerClientId": "274d6",
                    "jXmBD": "0f8e515b-1e94-47b7-9f6a-a1f519b3d471",
                    "nLPgt": "",
                    "PmOiW": "274d6ed6-95bc-415c-8f51-f971f89363c4"
                },
                {
                    "answerClientId": "e6a11",
                    "jXmBD": "d3b3f7fd-7bcd-43e8-bf54-bc4ace159792",
                    "PmOiW": "e6a11e7f-79bf-453a-b43f-032cc38e5f7a",
                    "nLPgt": ""
                },
                {
                    "answerClientId": "c00af",
                    "nLPgt": "",
                    "PmOiW": "c00afd74-ef24-459f-85d1-01347846f71c",
                    "jXmBD": "729905d4-440b-42a8-9a9a-16499be8cfc6"
                },
                {
                    "answerClientId": "05217",
                    "PmOiW": "0521747a-eaa0-4dc7-b5ad-591c624013ee",
                    "nLPgt": "",
                    "jXmBD": "a13cc5bf-6948-45c1-a274-ee8849c43db1"
                },
                {
                    "answerClientId": "900a5",
                    "PmOiW": "900a50d4-259c-4b55-b086-3bdcabefe709",
                    "jXmBD": "8b7ad300-e905-4da0-b17e-97708c4f4cd7",
                    "nLPgt": ""
                },
                {
                    "answerClientId": "be346",
                    "PmOiW": "be3467ba-7a2c-44e7-8544-67befe256232",
                    "jXmBD": "8494ee0f-3835-4f78-9fc3-37276261b451",
                    "nLPgt": ""
                },
                {
                    "answerClientId": "60ab5",
                    "nLPgt": "",
                    "PmOiW": "60ab5259-d159-469b-afa0-0b5dcc322a60",
                    "jXmBD": "858e27c3-da87-4bc6-8530-81e5a2b08241"
                },
                {
                    "answerClientId": "e99ee",
                    "jXmBD": "e5738fc6-fb2e-4364-b7f1-17d6884d9e08",
                    "nLPgt": "",
                    "PmOiW": "e99ee201-1978-42e5-9e7e-e8166c1aea97"
                },
                {
                    "answerClientId": "c6328",
                    "nLPgt": "",
                    "PmOiW": "c6328d23-3902-480d-b0e3-fcb49acc8118",
                    "jXmBD": "74741193-4a40-4c27-ae58-38f7744371b7"
                },
                {
                    "answerClientId": "00cfc",
                    "nLPgt": "",
                    "jXmBD": "cf62d430-675f-4c51-ba27-c3bec6b2bafa",
                    "PmOiW": "00cfc994-90f3-4136-949e-029db9cb427d"
                },
                {
                    "answerClientId": "69586",
                    "PmOiW": "69586d99-3f62-46b0-9d8a-e22f4556f11e",
                    "jXmBD": "4bde5c54-9acc-49c7-8152-549cb10441aa",
                    "nLPgt": ""
                },
                {
                    "answerClientId": "d6241",
                    "nLPgt": "",
                    "jXmBD": "06293c81-85fa-4661-b41d-a7be0f1984a9",
                    "PmOiW": "d6241abd-688f-4458-abf6-45bc8c66825c"
                },
                {
                    "answerClientId": "7bc6a",
                    "PmOiW": "7bc6a7cd-960e-402c-a1cc-4752d69a78f8",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                    "jXmBD": "3458a5b5-b381-4f64-a302-b217ab1068e5"
                },
                {
                    "answerClientId": "b221f",
                    "PmOiW": "b221ff10-8fe8-4ccd-a25d-918dd5688182",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                    "jXmBD": "e90877c1-a757-439a-bfc0-e512e7be5c62"
                },
                {
                    "answerClientId": "9ade6",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                    "jXmBD": "41027650-bff6-4850-a9f7-a663cf5f4505",
                    "PmOiW": "9ade6d45-3d8a-4fc3-9000-3804a35a63d1"
                },
                {
                    "answerClientId": "eef59",
                    "jXmBD": "91b40fec-9817-40d6-9888-8b3108d11268",
                    "PmOiW": "eef59e17-336d-4e7d-ae14-dff1c8e294e0",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                },
                {
                    "answerClientId": "ad610",
                    "nLPgt": "",
                    "jXmBD": "feb0923f-3832-48ab-a2f1-d5f045b998f9",
                    "PmOiW": "ad610b28-ffd8-4d3b-961c-37819f8e4fc3"
                },
                {
                    "answerClientId": "ab556",
                    "PmOiW": "ab556124-7ef3-4a30-9544-86641bd2d298",
                    "jXmBD": "280ec02c-cdaf-4032-961a-4093a4dfef81",
                    "nLPgt": ""
                },
                {
                    "answerClientId": "5831c",
                    "PmOiW": "5831c213-a510-43e5-ad43-044ce938ba25",
                    "jXmBD": "b5e95bdd-02b2-4262-bbc5-cd97296c22c9",
                    "nLPgt": ""
                },
                {
                    "answerClientId": "7bf67",
                    "nLPgt": "",
                    "PmOiW": "7bf673ed-2853-47c7-b6c3-febe325d03b2",
                    "jXmBD": "941d5239-e09a-49f2-8d60-6aebae0d479b"
                },
                {
                    "answerClientId": "e740b",
                    "nLPgt": "",
                    "jXmBD": "25f01f38-90ce-4dc3-9266-9dc15bffb167",
                    "PmOiW": "e740bd66-62fe-477b-8c00-f4d6bb9eb5f5"
                },
                {
                    "answerClientId": "fd700",
                    "PmOiW": "fd700dca-de47-44e4-b152-e610e283c0f0",
                    "nLPgt": "",
                    "jXmBD": "5ac88b72-1fc6-41c4-b3de-957dd9d0064d"
                },
                {
                    "answerClientId": "ffd63",
                    "PmOiW": "ffd638f2-781e-498a-8d3c-d9333806ee39",
                    "nLPgt": "",
                    "jXmBD": "40572f44-3a8e-47e0-904d-02a3b2db9d80"
                },
                {
                    "answerClientId": "1d6d5",
                    "jXmBD": "653a88cc-81ca-4822-9c49-228faf6f52a3",
                    "PmOiW": "1d6d5e0e-96fa-48f6-ad2a-10296db2f5e7",
                    "nLPgt": ""
                },
                {
                    "answerClientId": "85a3c",
                    "nLPgt": "",
                    "PmOiW": "85a3c333-7d60-46af-979c-ff56d8500194",
                    "jXmBD": "7a948f80-3ca9-4534-a098-8d62e6ec94a7"
                },
                {
                    "answerClientId": "6f908",
                    "nLPgt": "",
                    "jXmBD": "c6cf8e7d-deec-4562-9dd2-f88501ad0815",
                    "PmOiW": "6f908b50-f1dd-4d7d-b408-b020dc82f1bf"
                },
                {
                    "answerClientId": "b5d32",
                    "jXmBD": "77ee8ccf-ad7b-42eb-918a-91c978b4ad47",
                    "PmOiW": "b5d3274d-2f9d-4d30-8077-455f99b86a65",
                    "nLPgt": ""
                },
                {
                    "answerClientId": "2a4b7",
                    "PmOiW": "2a4b7ba9-ae60-47d1-8614-c4269ca57346",
                    "nLPgt": "",
                    "jXmBD": "75221ad6-03eb-488b-93c5-30571bfe785a"
                },
                {
                    "answerClientId": "4fb53",
                    "PmOiW": "4fb53ae9-7462-4a72-946d-e4c26df70563",
                    "nLPgt": "",
                    "jXmBD": "28b67186-f035-414e-bc62-1c134cbf08f2"
                },
                {
                    "answerClientId": "9a2a5",
                    "PmOiW": "9a2a568b-8f67-4138-8fb7-e878a4a77965",
                    "nLPgt": "",
                    "jXmBD": "da27ab43-4505-427d-99c5-9f81f118f19e"
                },
                {
                    "answerClientId": "44a5e",
                    "PmOiW": "44a5eecf-e9dd-490c-8db9-603351871fb7",
                    "nLPgt": "",
                    "jXmBD": "5ffbf5c0-a224-4639-acfd-fb65a428af0e"
                },
                {
                    "answerClientId": "9ab81",
                    "jXmBD": "b472680e-7e7a-44b3-a09b-98a2c5add261",
                    "PmOiW": "9ab81213-19c5-4e0d-ba82-081f1972bfda",
                    "nLPgt": ""
                },
                {
                    "answerClientId": "b7b83",
                    "nLPgt": "",
                    "PmOiW": "b7b8365f-999d-46f4-beda-31ede7917c0d",
                    "jXmBD": "6c53b9be-80ff-4442-aeca-e5e0753fe893"
                },
                {
                    "answerClientId": "512a2",
                    "PmOiW": "512a2ced-00c6-41dd-8ee4-cc12472befdf",
                    "nLPgt": "",
                    "jXmBD": "c4c44b68-d159-44bf-b096-78bffd737768"
                },
                {
                    "answerClientId": "bf4bc",
                    "nLPgt": "",
                    "PmOiW": "bf4bc2d1-e9cd-4403-87b6-5f9be970b8f3",
                    "jXmBD": "681a0e4d-b625-48c3-9c2c-986d2334c7b6"
                },
                {
                    "answerClientId": "a4a1c",
                    "nLPgt": "",
                    "jXmBD": "6d56f311-d845-4f67-8483-1a27560cfa7a",
                    "PmOiW": "a4a1c8f9-a8f6-42d0-a771-a642a9cb4d68"
                },
                {
                    "answerClientId": "e1978",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                    "PmOiW": "e1978bc1-45ff-4f34-98b9-4edcf684abd8",
                    "jXmBD": "9f628e65-3324-4896-9ce5-4f1a42992db8"
                },
                {
                    "answerClientId": "d1a20",
                    "jXmBD": "446716c0-144d-4db1-b3c3-9c095c9ca254",
                    "PmOiW": "d1a2055e-bf9b-4e16-affd-d111be4d7be6",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                },
                {
                    "answerClientId": "6be71",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                    "jXmBD": "737bb9e1-b83f-46bb-bbb1-2f5a24e55ad8",
                    "PmOiW": "6be71005-1f87-48e9-97ee-6d1acc55e0e3"
                },
                {
                    "answerClientId": "8fd0c",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                    "PmOiW": "8fd0c3c4-06b6-4ad2-933e-6ecce244579a",
                    "jXmBD": "5c8ca20f-d33f-4c73-a5df-3cdbc21443ee"
                },
                {
                    "answerClientId": "91e4d",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                    "PmOiW": "91e4dfaa-0812-4764-9082-0da13f778196",
                    "jXmBD": "90141220-9e68-4e3d-b861-0689267f8774"
                },
                {
                    "answerClientId": "461f8",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                    "PmOiW": "461f8cf9-ca25-4a3d-bd5c-21c98e4a7caa",
                    "jXmBD": "fc7f0b21-cae5-4938-970f-bdd2bc5f1782"
                },
                {
                    "answerClientId": "f8b37",
                    "PmOiW": "f8b37d7e-1986-4b12-9901-3c0dfa1da7eb",
                    "jXmBD": "eb6641d0-ed4c-4ef5-a5ff-258e95e3da61",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                },
                {
                    "answerClientId": "2bd8b",
                    "PmOiW": "2bd8b680-2711-419f-9b3c-eaf9deb4b0f0",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                    "jXmBD": "638c7672-b28e-42f3-863b-e25e5db66b32"
                },
                {
                    "answerClientId": "10ece",
                    "jXmBD": "a61a3666-04c6-4047-ae55-3d9609eca9b9",
                    "PmOiW": "10eceba4-8c2a-475a-95b6-721d160c16c2",
                    "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                },
                {
                    "answerClientId": "ed9a1",
                    "nLPgt": "",
                    "PmOiW": "ed9a1c6e-0df8-4ae3-8ba1-bea0d181c709",
                    "jXmBD": "ac6b5515-db83-41d4-9eab-676dd801a457"
                },
                {
                    "answerClientId": "25b38",
                    "PmOiW": "25b380f3-6e90-4553-93ae-b55a6e2943f5",
                    "jXmBD": "4fb2236d-cabc-4d79-835c-918c6fd25654"
                }
            ],
            "widgetAnswers": [],
            "subHeadings": [
                {
                    "entries": {},
                    "id": "ee43827c-806d-43ff-b5ec-c4cbe77df8d7",
                    "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                    "subHeading": "ApproachSelectionTableId",
                    "inputType": "ReadOnly",
                    "type": "",
                    "ordering": 1,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "PmOiW",
                    "reference": "",
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": "ed9a1",
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                },
                {
                    "entries": {},
                    "id": "6087a5bc-5c17-4f5f-9ca7-6e7e7731e37b",
                    "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                    "subHeading": "EngagementApproachId",
                    "inputType": "ReadOnly",
                    "type": "",
                    "ordering": 2,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "nLPgt",
                    "reference": "",
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": "ed9a1",
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                },
                {
                    "entries": {},
                    "id": "baeaa1d1-3d64-48d3-907f-b749aa7e2063",
                    "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                    "subHeading": "ParentId",
                    "inputType": "ReadOnly",
                    "type": "",
                    "ordering": 3,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "jXmBD",
                    "reference": "",
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": "ed9a1",
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                }
            ],
            "foreignObject": null,
            "foreignKey": null,
            "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sourceWorkingPaperId": null,
            "sourceObjectId": null,
            "widgetData": {
                "data": [
                    {
                        "id": "e1978bc1-45ff-4f34-98b9-4edcf684abd8",
                        "order": null,
                        "actionStatus": 2,
                        "isActive": true,
                        "typeOfDisaggregation": 1,
                        "engagementApproach": {
                            "id": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                            "name": "Straight Line - Using prior-period amount over average depreciable assets",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        "createdTime": "2023-04-13T06:49:04.5583048",
                        "checkBox": "no",
                        "determineDisaggregationPartName": "123123",
                        "tempCurrentPeriod": "123123",
                        "currentPeriodAmount": "123123",
                        "tempPriorPeriod": "123123",
                        "priorPeriodAmount": "123123",
                        "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                        "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                    },
                    {
                        "id": "d1a2055e-bf9b-4e16-affd-d111be4d7be6",
                        "order": null,
                        "actionStatus": 2,
                        "isActive": true,
                        "typeOfDisaggregation": 1,
                        "engagementApproach": {
                            "id": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                            "name": "Straight Line - Using prior-period amount over average depreciable assets",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        "createdTime": "2023-04-13T06:49:04.5585821",
                        "checkBox": "no",
                        "determineDisaggregationPartName": "123123",
                        "tempCurrentPeriod": "4567457",
                        "currentPeriodAmount": "4567457",
                        "tempPriorPeriod": "6457568",
                        "priorPeriodAmount": "6457568",
                        "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                        "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                    },
                    {
                        "id": "6be71005-1f87-48e9-97ee-6d1acc55e0e3",
                        "order": null,
                        "actionStatus": 2,
                        "isActive": true,
                        "typeOfDisaggregation": 1,
                        "engagementApproach": {
                            "id": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                            "name": "Straight Line - Using prior-period amount over average depreciable assets",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        "createdTime": "2023-04-13T06:49:04.5586217",
                        "checkBox": "no",
                        "determineDisaggregationPartName": "123123",
                        "tempCurrentPeriod": "4567457",
                        "currentPeriodAmount": "4567457",
                        "tempPriorPeriod": "6457568",
                        "priorPeriodAmount": "6457568",
                        "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                        "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                    },
                    {
                        "id": "8fd0c3c4-06b6-4ad2-933e-6ecce244579a",
                        "order": null,
                        "actionStatus": 2,
                        "isActive": true,
                        "typeOfDisaggregation": 1,
                        "engagementApproach": {
                            "id": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                            "name": "Straight Line - Using prior-period amount over average depreciable assets",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        "createdTime": "2023-04-13T06:49:04.5586432",
                        "checkBox": "no",
                        "determineDisaggregationPartName": "123123",
                        "tempCurrentPeriod": "4567457",
                        "currentPeriodAmount": "4567457",
                        "tempPriorPeriod": "6457568",
                        "priorPeriodAmount": "6457568",
                        "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                        "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                    },
                    {
                        "id": "91e4dfaa-0812-4764-9082-0da13f778196",
                        "order": null,
                        "actionStatus": 2,
                        "isActive": true,
                        "typeOfDisaggregation": 1,
                        "engagementApproach": {
                            "id": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                            "name": "Straight Line - Using prior-period amount over average depreciable assets",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        "createdTime": "2023-04-13T06:49:04.5586653",
                        "checkBox": "no",
                        "determineDisaggregationPartName": "123123",
                        "tempCurrentPeriod": "4567457",
                        "currentPeriodAmount": "4567457",
                        "tempPriorPeriod": "6457568",
                        "priorPeriodAmount": "6457568",
                        "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                        "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                    },
                    {
                        "id": "461f8cf9-ca25-4a3d-bd5c-21c98e4a7caa",
                        "order": null,
                        "actionStatus": 2,
                        "isActive": true,
                        "typeOfDisaggregation": 1,
                        "engagementApproach": {
                            "id": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                            "name": "Straight Line - Using prior-period amount over average depreciable assets",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        "createdTime": "2023-04-13T06:49:04.5586836",
                        "checkBox": "no",
                        "determineDisaggregationPartName": "123123",
                        "tempCurrentPeriod": "4567457",
                        "currentPeriodAmount": "4567457",
                        "tempPriorPeriod": "6457568",
                        "priorPeriodAmount": "6457568",
                        "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                        "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                    },
                    {
                        "id": "f8b37d7e-1986-4b12-9901-3c0dfa1da7eb",
                        "order": null,
                        "actionStatus": 2,
                        "isActive": true,
                        "typeOfDisaggregation": 1,
                        "engagementApproach": {
                            "id": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                            "name": "Straight Line - Using prior-period amount over average depreciable assets",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        "createdTime": "2023-04-13T06:49:04.5587019",
                        "checkBox": "no",
                        "determineDisaggregationPartName": "123123",
                        "tempCurrentPeriod": "4567457",
                        "currentPeriodAmount": "4567457",
                        "tempPriorPeriod": "6457568",
                        "priorPeriodAmount": "6457568",
                        "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                        "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                    },
                    {
                        "id": "2bd8b680-2711-419f-9b3c-eaf9deb4b0f0",
                        "order": null,
                        "actionStatus": 2,
                        "isActive": true,
                        "typeOfDisaggregation": 1,
                        "engagementApproach": {
                            "id": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                            "name": "Straight Line - Using prior-period amount over average depreciable assets",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        "createdTime": "2023-04-13T06:49:04.5587198",
                        "checkBox": "no",
                        "determineDisaggregationPartName": "123123",
                        "tempCurrentPeriod": "4567457",
                        "currentPeriodAmount": "4567457",
                        "tempPriorPeriod": "6457568",
                        "priorPeriodAmount": "6457568",
                        "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                        "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                    },
                    {
                        "id": "10eceba4-8c2a-475a-95b6-721d160c16c2",
                        "order": null,
                        "actionStatus": 2,
                        "isActive": true,
                        "typeOfDisaggregation": 1,
                        "engagementApproach": {
                            "id": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                            "name": "Straight Line - Using prior-period amount over average depreciable assets",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        "createdTime": "2023-04-13T06:49:04.558737",
                        "checkBox": "no",
                        "determineDisaggregationPartName": "123123",
                        "tempCurrentPeriod": "4567457",
                        "currentPeriodAmount": "4567457",
                        "tempPriorPeriod": "6457568",
                        "priorPeriodAmount": "6457568",
                        "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                        "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                    },
                    {
                        "id": "ed9a1c6e-0df8-4ae3-8ba1-bea0d181c709",
                        "order": null,
                        "actionStatus": 2,
                        "isActive": true,
                        "typeOfDisaggregation": 1,
                        "engagementApproach": null,
                        "createdTime": "2023-04-13T06:49:04.5587559",
                        "checkBox": "no",
                        "determineDisaggregationPartName": "123123",
                        "tempCurrentPeriod": "4567457",
                        "currentPeriodAmount": "4567457",
                        "tempPriorPeriod": "6457568",
                        "priorPeriodAmount": "6457568",
                        "engagementApproachName": ""
                    }
                ],
                "engagementApproachs": [
                    {
                        "id": "48295161-405e-4ac8-9703-292923228dc5",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                        "name": "Straight Line - Using prior-period amount over average depreciable assets",
                        "isActive": true,
                        "isCustom": false,
                        "guidance": null,
                        "approachCode": null,
                        "engagementSapInputs": []
                    },
                    {
                        "id": "6f75a1fa-54be-442a-8c08-ccec4b2b0b9d",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "guidanceId": "92577adc-a7ad-4271-85ee-3a518ebaa5b3",
                        "name": "Using an average of two prior-period additions",
                        "isActive": true,
                        "isCustom": false,
                        "guidance": null,
                        "approachCode": null,
                        "engagementSapInputs": []
                    },
                    {
                        "id": "8457e7ac-21ea-4513-8a4f-ed3fd4ad32c4",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "guidanceId": "d1094548-c36a-4d3b-9d73-d1865365b486",
                        "name": "Using an average of two prior-period disposals",
                        "isActive": true,
                        "isCustom": false,
                        "guidance": null,
                        "approachCode": null,
                        "engagementSapInputs": []
                    },
                    {
                        "id": "214a9862-7eca-46b6-a905-c9475aed046b",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "guidanceId": "71e166a0-1065-452f-9cfb-4d5e42460b68",
                        "name": "Using depreciation lives",
                        "isActive": true,
                        "isCustom": false,
                        "guidance": null,
                        "approachCode": null,
                        "engagementSapInputs": []
                    },
                    {
                        "id": "448bdb84-f53a-4baf-9fa7-e728aed0f618",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "guidanceId": "9359141b-dc34-4e66-bf3f-f1f8d9b7e6e2",
                        "name": "Written Down Value - Using prior-period amount over average depreciable assets",
                        "isActive": true,
                        "isCustom": false,
                        "guidance": null,
                        "approachCode": null,
                        "engagementSapInputs": []
                    },
                    {
                        "id": "5338ee46-eca1-4337-bfe6-7076bd381df6",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "guidanceId": null,
                        "name": "Other - custom approach",
                        "isActive": true,
                        "isCustom": true,
                        "guidance": null,
                        "approachCode": null,
                        "engagementSapInputs": []
                    }
                ],
                "guidances": [],
                "id": "434653bd-6fe3-4fd8-9891-b3c5d13d68c5",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "wpQuestionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                "contentTitle": "Approach selection table",
                "contentTitleTranslationArgs": null,
                "contentWidget": "{\"columns\":[{\"caption\":\"Disaggregated Part Name\",\"order\":0},{\"caption\":\"Current Period\",\"order\":1},{\"caption\":\"Prior Period\",\"order\":2},{\"caption\":\"Approach for developing an expectation\",\"order\":3}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                "questionDisplayType": "66439221",
                "questionDisplayTypeName": "DtwWidgetSAPApproachSelectionTable",
                "isActive": true,
                "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                "accountingPeriodType": null,
                "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                "oldId": "00000000-0000-0000-0000-000000000000",
                "groupId": "00000000-0000-0000-0000-000000000000",
                "engagementWorksheetId": null,
                "visualizationUploadData": null,
                "oldWpQuestionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                "controlRelianceApproachOption": null,
                "trialBalanceDataVM": null,
                "previousWidgetData": null,
                "visualizationActivationSectionData": null,
                "engagementProcedureTestingApproachType": null,
                "wpSubHeadingTemplate": null,
                "questionActive": true,
                "approachTableData": [
                    {
                        "id": "e1978bc1-45ff-4f34-98b9-4edcf684abd8",
                        "order": null,
                        "actionStatus": 2,
                        "isActive": true,
                        "typeOfDisaggregation": 1,
                        "engagementApproach": {
                            "id": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                            "name": "Straight Line - Using prior-period amount over average depreciable assets",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        "createdTime": "2023-04-13T06:49:04.5583048",
                        "checkBox": "no",
                        "determineDisaggregationPartName": "123123",
                        "tempCurrentPeriod": "123123",
                        "currentPeriodAmount": "123123",
                        "tempPriorPeriod": "123123",
                        "priorPeriodAmount": "123123",
                        "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                        "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                    },
                    {
                        "id": "d1a2055e-bf9b-4e16-affd-d111be4d7be6",
                        "order": null,
                        "actionStatus": 2,
                        "isActive": true,
                        "typeOfDisaggregation": 1,
                        "engagementApproach": {
                            "id": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                            "name": "Straight Line - Using prior-period amount over average depreciable assets",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        "createdTime": "2023-04-13T06:49:04.5585821",
                        "checkBox": "no",
                        "determineDisaggregationPartName": "123123",
                        "tempCurrentPeriod": "4567457",
                        "currentPeriodAmount": "4567457",
                        "tempPriorPeriod": "6457568",
                        "priorPeriodAmount": "6457568",
                        "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                        "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                    },
                    {
                        "id": "6be71005-1f87-48e9-97ee-6d1acc55e0e3",
                        "order": null,
                        "actionStatus": 2,
                        "isActive": true,
                        "typeOfDisaggregation": 1,
                        "engagementApproach": {
                            "id": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                            "name": "Straight Line - Using prior-period amount over average depreciable assets",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        "createdTime": "2023-04-13T06:49:04.5586217",
                        "checkBox": "no",
                        "determineDisaggregationPartName": "123123",
                        "tempCurrentPeriod": "4567457",
                        "currentPeriodAmount": "4567457",
                        "tempPriorPeriod": "6457568",
                        "priorPeriodAmount": "6457568",
                        "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                        "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                    },
                    {
                        "id": "8fd0c3c4-06b6-4ad2-933e-6ecce244579a",
                        "order": null,
                        "actionStatus": 2,
                        "isActive": true,
                        "typeOfDisaggregation": 1,
                        "engagementApproach": {
                            "id": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                            "name": "Straight Line - Using prior-period amount over average depreciable assets",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        "createdTime": "2023-04-13T06:49:04.5586432",
                        "checkBox": "no",
                        "determineDisaggregationPartName": "123123",
                        "tempCurrentPeriod": "4567457",
                        "currentPeriodAmount": "4567457",
                        "tempPriorPeriod": "6457568",
                        "priorPeriodAmount": "6457568",
                        "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                        "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                    },
                    {
                        "id": "91e4dfaa-0812-4764-9082-0da13f778196",
                        "order": null,
                        "actionStatus": 2,
                        "isActive": true,
                        "typeOfDisaggregation": 1,
                        "engagementApproach": {
                            "id": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                            "name": "Straight Line - Using prior-period amount over average depreciable assets",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        "createdTime": "2023-04-13T06:49:04.5586653",
                        "checkBox": "no",
                        "determineDisaggregationPartName": "123123",
                        "tempCurrentPeriod": "4567457",
                        "currentPeriodAmount": "4567457",
                        "tempPriorPeriod": "6457568",
                        "priorPeriodAmount": "6457568",
                        "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                        "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                    },
                    {
                        "id": "461f8cf9-ca25-4a3d-bd5c-21c98e4a7caa",
                        "order": null,
                        "actionStatus": 2,
                        "isActive": true,
                        "typeOfDisaggregation": 1,
                        "engagementApproach": {
                            "id": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                            "name": "Straight Line - Using prior-period amount over average depreciable assets",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        "createdTime": "2023-04-13T06:49:04.5586836",
                        "checkBox": "no",
                        "determineDisaggregationPartName": "123123",
                        "tempCurrentPeriod": "4567457",
                        "currentPeriodAmount": "4567457",
                        "tempPriorPeriod": "6457568",
                        "priorPeriodAmount": "6457568",
                        "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                        "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                    },
                    {
                        "id": "f8b37d7e-1986-4b12-9901-3c0dfa1da7eb",
                        "order": null,
                        "actionStatus": 2,
                        "isActive": true,
                        "typeOfDisaggregation": 1,
                        "engagementApproach": {
                            "id": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                            "name": "Straight Line - Using prior-period amount over average depreciable assets",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        "createdTime": "2023-04-13T06:49:04.5587019",
                        "checkBox": "no",
                        "determineDisaggregationPartName": "123123",
                        "tempCurrentPeriod": "4567457",
                        "currentPeriodAmount": "4567457",
                        "tempPriorPeriod": "6457568",
                        "priorPeriodAmount": "6457568",
                        "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                        "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                    },
                    {
                        "id": "2bd8b680-2711-419f-9b3c-eaf9deb4b0f0",
                        "order": null,
                        "actionStatus": 2,
                        "isActive": true,
                        "typeOfDisaggregation": 1,
                        "engagementApproach": {
                            "id": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                            "name": "Straight Line - Using prior-period amount over average depreciable assets",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        "createdTime": "2023-04-13T06:49:04.5587198",
                        "checkBox": "no",
                        "determineDisaggregationPartName": "123123",
                        "tempCurrentPeriod": "4567457",
                        "currentPeriodAmount": "4567457",
                        "tempPriorPeriod": "6457568",
                        "priorPeriodAmount": "6457568",
                        "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                        "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                    },
                    {
                        "id": "10eceba4-8c2a-475a-95b6-721d160c16c2",
                        "order": null,
                        "actionStatus": 2,
                        "isActive": true,
                        "typeOfDisaggregation": 1,
                        "engagementApproach": {
                            "id": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                            "name": "Straight Line - Using prior-period amount over average depreciable assets",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        "createdTime": "2023-04-13T06:49:04.558737",
                        "checkBox": "no",
                        "determineDisaggregationPartName": "123123",
                        "tempCurrentPeriod": "4567457",
                        "currentPeriodAmount": "4567457",
                        "tempPriorPeriod": "6457568",
                        "priorPeriodAmount": "6457568",
                        "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                        "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                    }
                ]
            },
            "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "workingPaperName": null,
            "replicated": 0,
            "questionId": "c585eb88-08e5-4d12-be56-71d71c42d008",
            "disabledBy": null,
            "disabled": false,
            "parentQuestionDisplayTypeName": null,
            "isHidden": false,
            "isTemplate": false,
            "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
            "sourceCloneWPQuestionId": null,
            "activationHierarchies": null,
            "indicators": [],
            "guidances": [
                {
                    "id": "85a83a16-2108-43f6-af00-a6e31aeeb575",
                    "type": "Information",
                    "text": "Develop an expectation of current-year %fsli%.\r\n\r\nThere are different ways of developing the expectation. Common techniques may include developing an expectation using:\r\n\r\n%sap_approaches%\r\n\r\nThe suitability of the method use must be documented in the text box provided under \"Substantive analytical procedure considerations\"",
                    "title": "",
                    "link": "",
                    "domainLink": "",
                    "sourcePublication": null,
                    "sourceSection": null,
                    "activeSourcePublication": null,
                    "activeSourceSection": null,
                    "minValue": null,
                    "maxValue": null,
                    "extendedMinValue": null,
                    "extendedMaxValue": null,
                    "isFsl": false,
                    "parentRowId": null,
                    "parentColumnId": 4,
                    "parentObjectType": "UITrigger",
                    "parentObjectName": "UITrigger",
                    "parentId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                    "childId": null,
                    "guidanceId": "00000000-0000-0000-0000-000000000000",
                    "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                    "sourceTodoId": null,
                    "sourceSectionId": null,
                    "listValueId": 0,
                    "isExpandByDefault": false,
                    "isVisualizationDashboard": false,
                    "titleTranslationArgs": null,
                    "isPanel": true
                }
            ],
            "isPanel": true,
            "isActive": true,
            "reviewData": {},
            "updateVersion": 1,
            "commonTools": [],
            "renderType": "FIELD",
            "autoName": "DtwWidgetSAPApproachSelectionTable",
            "sectionHasMoreCloneGroup": false,
            "formHasMoreSection": true,
            "wpTestType": "Final"
        },
        {
            "id": "3541e3e2-c091-40d5-920a-fa471f90e75e",
            "createdTime": "2023-04-06T03:53:33.1090542",
            "objectNumber": 18,
            "groupName": "Plan SAP",
            "heading": "",
            "description": null,
            "example": "",
            "formName": "",
            "formId": null,
            "formCode": "",
            "type": "UITrigger",
            "dependencies": "",
            "questionClientId": "FRrLv",
            "isNested": false,
            "answers": [
                {
                    "answerClientId": "zXrRw",
                    "pDEin": "35101394.50",
                    "JEFnt": 0,
                    "EZVJo": "6128841.50",
                    "KgnCd": "35101394.50",
                    "tPHpd": "41230236.00"
                },
                {
                    "answerClientId": "PUzwu",
                    "KgnCd": "48053922.15",
                    "pDEin": "48053922.15",
                    "tPHpd": "58241235.00",
                    "JEFnt": 0,
                    "EZVJo": "10187312.85"
                }
            ],
            "widgetAnswers": [],
            "subHeadings": [
                {
                    "entries": {},
                    "id": "fa0c5228-a6f2-461f-827f-58afe362832a",
                    "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                    "subHeading": "Total from the table above",
                    "inputType": "ReadOnly",
                    "type": "",
                    "ordering": 1,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "tPHpd",
                    "reference": "",
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": "PUzwu",
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                },
                {
                    "entries": {},
                    "id": "63e17f2a-9792-4da0-acc4-03d6052629bd",
                    "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                    "subHeading": "Population amount",
                    "inputType": "ReadOnly",
                    "type": "CAD Currency",
                    "ordering": 2,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "EZVJo",
                    "reference": "",
                    "limitContent": {
                        "type": "CAD Currency",
                        "lowerLimited": null,
                        "upperLimited": null,
                        "duplicated": null
                    },
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": "PUzwu",
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                },
                {
                    "entries": {},
                    "id": "fbd556fc-5d73-47c3-bfa3-3893844c1aa8",
                    "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                    "subHeading": "Difference",
                    "inputType": "ReadOnly",
                    "type": "",
                    "ordering": 3,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "pDEin",
                    "reference": "",
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": "PUzwu",
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                },
                {
                    "entries": {},
                    "id": "beab4b62-7925-485c-969c-f4915647a614",
                    "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                    "subHeading": "Total from reconciled difference",
                    "inputType": "ReadOnly",
                    "type": "",
                    "ordering": 4,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "JEFnt",
                    "reference": "",
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": "PUzwu",
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                },
                {
                    "entries": {},
                    "id": "cdb60a66-9acc-4b18-aac9-bdb22a67c681",
                    "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                    "subHeading": "Remaining difference",
                    "inputType": "ReadOnly",
                    "type": "",
                    "ordering": 5,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "KgnCd",
                    "reference": "",
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": "PUzwu",
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                }
            ],
            "foreignObject": null,
            "foreignKey": null,
            "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sourceWorkingPaperId": null,
            "sourceObjectId": null,
            "widgetData": {
                "id": "bee18c96-609f-4ee5-8e4f-9bbfd3488707",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "wpQuestionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                "contentTitle": "",
                "contentTitleTranslationArgs": null,
                "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"Total from the table above\",\"order\":0},{\"caption\":\"Population amount\",\"order\":1},{\"caption\":\"Difference\",\"order\":2},{\"caption\":\"Total from reconciled difference\",\"order\":3},{\"caption\":\"Remaining difference\",\"order\":4}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                "questionDisplayType": "66439932",
                "questionDisplayTypeName": "DtwWidgetSAPProcedureReconciliationTable",
                "isActive": true,
                "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                "accountingPeriodType": null,
                "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                "oldId": "00000000-0000-0000-0000-000000000000",
                "groupId": "00000000-0000-0000-0000-000000000000",
                "engagementWorksheetId": null,
                "visualizationUploadData": null,
                "oldWpQuestionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                "controlRelianceApproachOption": null,
                "trialBalanceDataVM": null,
                "previousWidgetData": null,
                "visualizationActivationSectionData": null,
                "engagementProcedureTestingApproachType": null,
                "wpSubHeadingTemplate": null
            },
            "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "workingPaperName": null,
            "replicated": 0,
            "questionId": "5c0b1bea-9f01-483e-87bb-a7df707065f3",
            "disabledBy": null,
            "disabled": false,
            "parentQuestionDisplayTypeName": null,
            "isHidden": false,
            "isTemplate": false,
            "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
            "sourceCloneWPQuestionId": null,
            "activationHierarchies": null,
            "indicators": [],
            "guidances": [
                {
                    "id": "105f60dc-e15c-4d03-94ac-0524f4e3f43a",
                    "type": "Information",
                    "text": "Guidance string for population amount",
                    "title": "",
                    "link": "",
                    "domainLink": "",
                    "sourcePublication": null,
                    "sourceSection": null,
                    "activeSourcePublication": null,
                    "activeSourceSection": null,
                    "minValue": null,
                    "maxValue": null,
                    "extendedMinValue": null,
                    "extendedMaxValue": null,
                    "isFsl": false,
                    "parentRowId": 2,
                    "parentColumnId": null,
                    "parentObjectType": "UITrigger",
                    "parentObjectName": "UITrigger",
                    "parentId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                    "childId": null,
                    "guidanceId": "00000000-0000-0000-0000-000000000000",
                    "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                    "sourceTodoId": null,
                    "sourceSectionId": null,
                    "listValueId": 0,
                    "isExpandByDefault": false,
                    "isVisualizationDashboard": false,
                    "titleTranslationArgs": null,
                    "isPanel": true
                }
            ],
            "isPanel": true,
            "isActive": true,
            "reviewData": {},
            "updateVersion": 1,
            "commonTools": [],
            "renderType": "FIELD",
            "autoName": "DtwWidgetSAPProcedureReconciliationTable",
            "sectionHasMoreCloneGroup": false,
            "formHasMoreSection": true,
            "wpTestType": "Final"
        },
        {
            "id": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
            "createdTime": "2023-04-06T03:53:33.109371",
            "objectNumber": 19,
            "groupName": "Plan SAP",
            "heading": "Reconciled difference Current Period (including testings performed in other working papers and misstatements identified)",
            "description": null,
            "example": "",
            "formName": "",
            "formId": null,
            "formCode": "",
            "type": "UITrigger",
            "dependencies": "",
            "questionClientId": "CQQqy",
            "isNested": false,
            "answers": [],
            "widgetAnswers": [],
            "subHeadings": [],
            "foreignObject": null,
            "foreignKey": null,
            "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sourceWorkingPaperId": null,
            "sourceObjectId": null,
            "widgetData": {
                "wpSourceDocuments": [],
                "data": [
                    {
                        "record": null,
                        "description": null,
                        "amount": "0",
                        "id": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                        "isActive": true,
                        "actionStatus": 0,
                        "order": 0,
                        "changedFields": []
                    },
                    {
                        "record": null,
                        "description": null,
                        "amount": "0",
                        "id": "a12ce3c5-765a-408b-898e-eb28ff7ae262",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                        "isActive": true,
                        "actionStatus": 0,
                        "order": 1,
                        "changedFields": []
                    },
                    {
                        "record": null,
                        "description": null,
                        "amount": "0",
                        "id": "1efd82a4-73ce-4766-8fa7-ad8c4a15fa64",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                        "isActive": true,
                        "actionStatus": 0,
                        "order": 2,
                        "changedFields": []
                    },
                    {
                        "record": null,
                        "description": null,
                        "amount": "0",
                        "id": "24474420-3f20-4e69-9de2-46eb67b50e0e",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                        "isActive": true,
                        "actionStatus": 0,
                        "order": 3,
                        "changedFields": []
                    },
                    {
                        "record": null,
                        "description": null,
                        "amount": "0",
                        "id": "a11a274e-7bde-4bea-834a-f941eb1c3cf1",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                        "isActive": true,
                        "actionStatus": 0,
                        "order": 4,
                        "changedFields": []
                    },
                    {
                        "record": null,
                        "description": null,
                        "amount": "0",
                        "id": "cd5efdd6-056e-4365-a4da-2be1eb6b04e8",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                        "isActive": true,
                        "actionStatus": 0,
                        "order": 5,
                        "changedFields": []
                    }
                ],
                "id": "88305459-90dc-4c1d-b55b-49c19cba4860",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                "contentTitle": "Reconciled difference Current Period (including testings performed in other working papers and misstatements identified)",
                "contentTitleTranslationArgs": null,
                "contentWidget": "{\"columns\":[{\"caption\":\"Record\",\"order\":0},{\"caption\":\"Description\",\"order\":1},{\"caption\":\"Amount\",\"order\":2}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                "questionDisplayType": "67500176",
                "questionDisplayTypeName": "DtwWidgetSAPReconciledDifferenceCurrentPeriod",
                "isActive": true,
                "engagementBusinessId": null,
                "accountingPeriodType": null,
                "currentUser": "00000000-0000-0000-0000-000000000000",
                "oldId": "00000000-0000-0000-0000-000000000000",
                "groupId": "00000000-0000-0000-0000-000000000000",
                "engagementWorksheetId": null,
                "visualizationUploadData": null,
                "oldWpQuestionId": null,
                "controlRelianceApproachOption": null,
                "trialBalanceDataVM": null,
                "previousWidgetData": null,
                "visualizationActivationSectionData": null,
                "engagementProcedureTestingApproachType": null,
                "wpSubHeadingTemplate": null,
                "questionActive": true,
                "reviewData": {}
            },
            "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "workingPaperName": null,
            "replicated": 0,
            "questionId": "696f65c0-a32a-4179-a793-3f9d09b41d2b",
            "disabledBy": null,
            "disabled": false,
            "parentQuestionDisplayTypeName": null,
            "isHidden": false,
            "isTemplate": false,
            "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
            "sourceCloneWPQuestionId": null,
            "activationHierarchies": null,
            "indicators": [],
            "isActive": true,
            "reviewData": {},
            "updateVersion": 1,
            "commonTools": [],
            "renderType": "FIELD",
            "autoName": "DtwWidgetSAPReconciledDifferenceCurrentPeriod",
            "sectionHasMoreCloneGroup": false,
            "formHasMoreSection": true,
            "wpTestType": "Final"
        },
        {
            "id": "eb26dc31-4c71-4dba-8da6-884d801731e8",
            "createdTime": "2023-04-06T03:53:33.1095084",
            "objectNumber": 20,
            "groupName": "Plan SAP",
            "heading": "Reconciled difference Prior Period",
            "description": null,
            "example": "",
            "formName": "",
            "formId": null,
            "formCode": "",
            "type": "UITrigger",
            "dependencies": "",
            "questionClientId": "sAtwK",
            "isNested": false,
            "answers": [],
            "widgetAnswers": [],
            "subHeadings": [],
            "foreignObject": null,
            "foreignKey": null,
            "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sourceWorkingPaperId": null,
            "sourceObjectId": null,
            "widgetData": {
                "wpSourceDocuments": [],
                "data": [
                    {
                        "record": null,
                        "description": null,
                        "amount": "0",
                        "id": "eb26dc31-4c71-4dba-8da6-884d801731e8",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "eb26dc31-4c71-4dba-8da6-884d801731e8",
                        "isActive": true,
                        "actionStatus": 0,
                        "order": 0,
                        "changedFields": []
                    }
                ],
                "id": "8baecc8e-8a04-48ab-be69-dc4dceac2212",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "wpQuestionId": "eb26dc31-4c71-4dba-8da6-884d801731e8",
                "contentTitle": "Reconciled difference Prior Period",
                "contentTitleTranslationArgs": null,
                "contentWidget": "{\"columns\":[{\"caption\":\"Record\",\"order\":0},{\"caption\":\"Description\",\"order\":1},{\"caption\":\"Amount\",\"order\":2}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                "questionDisplayType": "66439225",
                "questionDisplayTypeName": "DtwWidgetSAPReconciledDifferencePriorPeriod",
                "isActive": true,
                "engagementBusinessId": null,
                "accountingPeriodType": null,
                "currentUser": "00000000-0000-0000-0000-000000000000",
                "oldId": "00000000-0000-0000-0000-000000000000",
                "groupId": "00000000-0000-0000-0000-000000000000",
                "engagementWorksheetId": null,
                "visualizationUploadData": null,
                "oldWpQuestionId": null,
                "controlRelianceApproachOption": null,
                "trialBalanceDataVM": null,
                "previousWidgetData": null,
                "visualizationActivationSectionData": null,
                "engagementProcedureTestingApproachType": null,
                "wpSubHeadingTemplate": null,
                "questionActive": true,
                "reviewData": {}
            },
            "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "workingPaperName": null,
            "replicated": 0,
            "questionId": "1078548c-1618-427e-8ca5-98415acda219",
            "disabledBy": null,
            "disabled": false,
            "parentQuestionDisplayTypeName": null,
            "isHidden": false,
            "isTemplate": false,
            "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
            "sourceCloneWPQuestionId": null,
            "activationHierarchies": null,
            "indicators": [],
            "isActive": true,
            "reviewData": {},
            "updateVersion": 1,
            "commonTools": [],
            "renderType": "FIELD",
            "autoName": "DtwWidgetSAPReconciledDifferencePriorPeriod",
            "sectionHasMoreCloneGroup": false,
            "formHasMoreSection": true,
            "wpTestType": "Final"
        },
        {
            "id": "fb313e41-f88a-4359-a715-6d6294cb47ff",
            "createdTime": "2023-04-06T03:53:33.1096381",
            "objectNumber": 21,
            "groupName": "Plan SAP",
            "heading": "Update SAP table",
            "description": null,
            "example": "",
            "formName": "",
            "formId": null,
            "formCode": "",
            "type": "UITrigger",
            "dependencies": "",
            "questionClientId": "FvFGk",
            "isNested": false,
            "answers": [
                {
                    "answerClientId": "dAUuK",
                    "DmRrb": "{\"HasActioned\":true,\"IsEnabled\":false}"
                }
            ],
            "widgetAnswers": [],
            "subHeadings": [
                {
                    "entries": {},
                    "id": "4a8106d7-cb1c-4369-9c55-a43ffa672b9f",
                    "questionId": "fb313e41-f88a-4359-a715-6d6294cb47ff",
                    "subHeading": "",
                    "inputType": "ReadOnly",
                    "type": "",
                    "ordering": 1,
                    "complexContent": [],
                    "dependencies": null,
                    "formula": null,
                    "subHeadingClientId": "DmRrb",
                    "reference": "",
                    "limitContent": null,
                    "linkQuestionId": null,
                    "linkQuestionClientId": null,
                    "direction": null,
                    "answerClientId": "dAUuK",
                    "isNew": null,
                    "complexAnwserOptions": null,
                    "replicated": 0,
                    "indicators": [],
                    "reviewData": {}
                }
            ],
            "foreignObject": null,
            "foreignKey": null,
            "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sourceWorkingPaperId": null,
            "sourceObjectId": null,
            "widgetData": {
                "id": "830612b8-7009-49a4-8fa9-717fb87861ef",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "wpQuestionId": "fb313e41-f88a-4359-a715-6d6294cb47ff",
                "contentTitle": "Update SAP table",
                "contentTitleTranslationArgs": null,
                "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                "questionDisplayType": "54490658",
                "questionDisplayTypeName": "DTWWidgetUpdateSAPButton",
                "isActive": true,
                "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                "accountingPeriodType": null,
                "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                "oldId": "00000000-0000-0000-0000-000000000000",
                "groupId": "00000000-0000-0000-0000-000000000000",
                "engagementWorksheetId": null,
                "visualizationUploadData": null,
                "oldWpQuestionId": "fb313e41-f88a-4359-a715-6d6294cb47ff",
                "controlRelianceApproachOption": null,
                "trialBalanceDataVM": null,
                "previousWidgetData": null,
                "visualizationActivationSectionData": null,
                "engagementProcedureTestingApproachType": null,
                "wpSubHeadingTemplate": null
            },
            "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "workingPaperName": null,
            "replicated": 0,
            "questionId": "d0d2d3a1-6d13-4496-9241-4966803d37e0",
            "disabledBy": null,
            "disabled": false,
            "parentQuestionDisplayTypeName": null,
            "isHidden": false,
            "isTemplate": false,
            "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
            "sourceCloneWPQuestionId": null,
            "activationHierarchies": null,
            "indicators": [],
            "isActive": true,
            "reviewData": {},
            "updateVersion": 1,
            "commonTools": [],
            "renderType": "FIELD",
            "autoName": "DTWWidgetUpdateSAPButton",
            "sectionHasMoreCloneGroup": false,
            "formHasMoreSection": true,
            "wpTestType": "Final"
        }
    ],
    "formTemplates": [
        {
            "id": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
            "sectionName": null,
            "templates": [
                {
                    "id": "89c0d47c-06f7-4fbc-9f4b-d5cce895f7fd",
                    "createdTime": "2023-04-06T03:53:33.1043662",
                    "objectNumber": 1,
                    "groupName": "Overview",
                    "heading": "Engagement materiality",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "GHNUU",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "data": {
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "procedure": {
                                "id": null,
                                "code": null,
                                "task": null,
                                "description": null,
                                "isAmtOtherThanTb": false,
                                "guidances": null
                            },
                            "risks": [],
                            "materiality": {
                                "materialityValue": null,
                                "performanceMaterialityValue": null,
                                "cttValue": null
                            },
                            "abcotdMateriality": {
                                "materialityValue": null,
                                "performanceMaterialityValue": null
                            },
                            "engagementMaterialities": [
                                {
                                    "id": "ffb15d25-606e-4712-a39d-4387e32ae7f7",
                                    "materialityType": "Materiality",
                                    "name": "Overall",
                                    "materiality": 41241241,
                                    "materialityPerformance": 2062062.05,
                                    "materialityCTTValue": 12541241,
                                    "abcotdId": null,
                                    "engagementBusinessId": null
                                }
                            ],
                            "trialBalanceData": [],
                            "assertions": [],
                            "performanceMateriality": 2062062.05,
                            "totalTrialBalanceAmount": null,
                            "totalCpPreliminaryAmount": null,
                            "totalTrialBalancePPFinalAmount": null,
                            "trialBalanceAmount": null,
                            "trialIncomeAmount": null,
                            "totalCpPreliminaryTrialBalanceAmount": null,
                            "totalCpPreliminaryTrialIncomeAmount": null,
                            "riskLevelHigher": null,
                            "cpInterimPeriodEndDate": null,
                            "cpFinalPeriodEndDate": null,
                            "ppInterimPeriodEndDate": null,
                            "ppFinalPeriodEndDate": null,
                            "cpPreliminaryPeriodEndDate": null
                        },
                        "id": "398e69fb-7bfc-44f6-a88e-b025504bedc5",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "89c0d47c-06f7-4fbc-9f4b-d5cce895f7fd",
                        "contentTitle": "Engagement materiality",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"Type\",\"order\":0},{\"caption\":\"Materiality\",\"order\":1},{\"caption\":\"Performance materiality\",\"order\":2},{\"caption\":\"Clearly trivial threshold\",\"order\":3}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "54490671",
                        "questionDisplayTypeName": "DTWWidgetMateriality",
                        "isActive": true,
                        "engagementBusinessId": null,
                        "accountingPeriodType": null,
                        "currentUser": "00000000-0000-0000-0000-000000000000",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": null,
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null,
                        "reviewData": {}
                    },
                    "groupId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "a057747b-a70a-4c68-940c-d828b7cbdcea",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "isActive": true,
                    "commonTools": [],
                    "renderType": "FIELD",
                    "autoName": "DTWWidgetMateriality",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final",
                    "reviewData": {},
                    "updateVersion": 1
                },
                {
                    "id": "d9a69db2-2e7e-40dd-bb1c-826beaf419bf",
                    "createdTime": "2023-04-06T03:53:33.1045745",
                    "objectNumber": 2,
                    "groupName": "Overview",
                    "heading": "",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "MpoBT",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "data": {
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "procedure": {
                                "id": null,
                                "code": null,
                                "task": null,
                                "description": null,
                                "isAmtOtherThanTb": false,
                                "guidances": null
                            },
                            "risks": [],
                            "materiality": {
                                "materialityValue": null,
                                "performanceMaterialityValue": null,
                                "cttValue": null
                            },
                            "abcotdMateriality": {
                                "materialityValue": null,
                                "performanceMaterialityValue": null
                            },
                            "engagementMaterialities": [],
                            "trialBalanceData": [
                                {
                                    "abcotdId": "e5ac2538-9686-40bd-84c8-6b418aa1ba2d",
                                    "abcotdName": "Property, plant, and equipment",
                                    "abcotdType": 0,
                                    "businessType": "Standalone/simple group",
                                    "businessTypeInkId": 58033675,
                                    "interimData": [],
                                    "finalData": [
                                        {
                                            "componentId": "5754e2e4-aa2d-4077-9b27-ec36d987a679",
                                            "componentName": "May31-newcode-2",
                                            "trialBalanceAccounts": [
                                                {
                                                    "accountId": "8c951d97-515d-4616-8f4d-7e2176ae18cb",
                                                    "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                                                    "engagementAccountType": 0,
                                                    "accountNumber": "1601",
                                                    "accountName": "Land",
                                                    "cpPreliminaryAmount": 3901127.5,
                                                    "adjustments": null,
                                                    "adjusted": 3901127.5,
                                                    "reclassifications": null,
                                                    "cpFinalAmount": 3901127.5,
                                                    "cpInterim": 2925845.625,
                                                    "ppFinalAmount": 3511014.75,
                                                    "movement": 390112.75,
                                                    "movementPercent": 11.11,
                                                    "isTotalRow": false,
                                                    "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                    "isGroupParent": true,
                                                    "iconMarginLeft": 0,
                                                    "iconMarginTop": 4
                                                },
                                                {
                                                    "accountId": "7d4f5ac6-0c21-4a44-a952-4598a29bdd47",
                                                    "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                                                    "engagementAccountType": 0,
                                                    "accountNumber": "1602",
                                                    "accountName": "Building",
                                                    "cpPreliminaryAmount": 6323457.5,
                                                    "adjustments": null,
                                                    "adjusted": 6323457.5,
                                                    "reclassifications": null,
                                                    "cpFinalAmount": 6323457.5,
                                                    "cpInterim": 4742593.125,
                                                    "ppFinalAmount": 5691111.75,
                                                    "movement": 632345.75,
                                                    "movementPercent": 11.11,
                                                    "isTotalRow": false,
                                                    "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                    "isGroupParent": true,
                                                    "iconMarginLeft": 0,
                                                    "iconMarginTop": 4
                                                },
                                                {
                                                    "accountId": "de310030-2d69-4a2d-93ed-0ca5704bf8b2",
                                                    "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                                                    "engagementAccountType": 0,
                                                    "accountNumber": "1603",
                                                    "accountName": "Machinery",
                                                    "cpPreliminaryAmount": 4632160,
                                                    "adjustments": null,
                                                    "adjusted": 4632160,
                                                    "reclassifications": null,
                                                    "cpFinalAmount": 4632160,
                                                    "cpInterim": 3474120,
                                                    "ppFinalAmount": 4168944,
                                                    "movement": 463216,
                                                    "movementPercent": 11.11,
                                                    "isTotalRow": false,
                                                    "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                    "isGroupParent": true,
                                                    "iconMarginLeft": 0,
                                                    "iconMarginTop": 4
                                                },
                                                {
                                                    "accountId": "06a8c140-18bc-452a-9d77-8ead8030f43e",
                                                    "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                                                    "engagementAccountType": 0,
                                                    "accountNumber": "1604",
                                                    "accountName": "Computer Equipment",
                                                    "cpPreliminaryAmount": -1126500,
                                                    "adjustments": null,
                                                    "adjusted": -1126500,
                                                    "reclassifications": null,
                                                    "cpFinalAmount": -1126500,
                                                    "cpInterim": 844875,
                                                    "ppFinalAmount": 1013850,
                                                    "movement": -2140350,
                                                    "movementPercent": -211.11,
                                                    "isTotalRow": false,
                                                    "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                    "isGroupParent": true,
                                                    "iconMarginLeft": 0,
                                                    "iconMarginTop": 4
                                                },
                                                {
                                                    "accountId": "b610cf41-9db5-4cec-a54c-eced6acb8f6e",
                                                    "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                                                    "engagementAccountType": 0,
                                                    "accountNumber": "1605",
                                                    "accountName": "Furniture and Fixtures",
                                                    "cpPreliminaryAmount": -988697.5,
                                                    "adjustments": null,
                                                    "adjusted": -988697.5,
                                                    "reclassifications": null,
                                                    "cpFinalAmount": -988697.5,
                                                    "cpInterim": -741523.125,
                                                    "ppFinalAmount": 889827.75,
                                                    "movement": -1878525.25,
                                                    "movementPercent": -211.11,
                                                    "isTotalRow": false,
                                                    "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                    "isGroupParent": true,
                                                    "iconMarginLeft": 0,
                                                    "iconMarginTop": 4
                                                },
                                                {
                                                    "accountId": "05f634bf-4036-4c9f-89d3-8471629cd0f5",
                                                    "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                                                    "engagementAccountType": 0,
                                                    "accountNumber": "1606",
                                                    "accountName": "Automobiles",
                                                    "cpPreliminaryAmount": -480000,
                                                    "adjustments": null,
                                                    "adjusted": -480000,
                                                    "reclassifications": null,
                                                    "cpFinalAmount": -480000,
                                                    "cpInterim": -360000,
                                                    "ppFinalAmount": 432000,
                                                    "movement": -912000,
                                                    "movementPercent": -211.11,
                                                    "isTotalRow": false,
                                                    "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                    "isGroupParent": true,
                                                    "iconMarginLeft": 0,
                                                    "iconMarginTop": 4
                                                },
                                                {
                                                    "accountId": "8809cfeb-1b72-4196-b347-0fb8ab978f8b",
                                                    "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                                                    "engagementAccountType": 0,
                                                    "accountNumber": "1607",
                                                    "accountName": "Accumulated Depreciation",
                                                    "cpPreliminaryAmount": -6132706,
                                                    "adjustments": null,
                                                    "adjusted": -6132706,
                                                    "reclassifications": null,
                                                    "cpFinalAmount": -6132706,
                                                    "cpInterim": -4599529.5,
                                                    "ppFinalAmount": -5519435.4,
                                                    "movement": -613270.6,
                                                    "movementPercent": 11.11,
                                                    "isTotalRow": false,
                                                    "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                    "isGroupParent": true,
                                                    "iconMarginLeft": 0,
                                                    "iconMarginTop": 4
                                                },
                                                {
                                                    "accountId": "00000000-0000-0000-0000-000000000000",
                                                    "engagementBusinessId": null,
                                                    "engagementAccountType": 0,
                                                    "accountNumber": null,
                                                    "accountName": "Total",
                                                    "cpPreliminaryAmount": 6128841.5,
                                                    "adjustments": 0,
                                                    "adjusted": 6128841.5,
                                                    "reclassifications": 0,
                                                    "cpFinalAmount": 6128841.5,
                                                    "cpInterim": 6286381.125,
                                                    "ppFinalAmount": 10187312.85,
                                                    "movement": -4058471.35,
                                                    "movementPercent": -39.84,
                                                    "isTotalRow": true,
                                                    "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                    "iconMarginLeft": 0,
                                                    "iconMarginTop": 4
                                                }
                                            ],
                                            "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0"
                                        }
                                    ],
                                    "accountBalanceType": "Final",
                                    "isDisclosure": false
                                }
                            ],
                            "assertions": [],
                            "performanceMateriality": null,
                            "totalTrialBalanceAmount": 6128841.5,
                            "totalCpPreliminaryAmount": 6128841.5,
                            "totalTrialBalancePPFinalAmount": 10187312.85,
                            "trialBalanceAmount": 6128841.5,
                            "trialIncomeAmount": 0,
                            "totalCpPreliminaryTrialBalanceAmount": 6128841.5,
                            "totalCpPreliminaryTrialIncomeAmount": 0,
                            "riskLevelHigher": null,
                            "cpInterimPeriodEndDate": "2023-04-06T00:00:00",
                            "cpFinalPeriodEndDate": "2023-04-06T00:00:00",
                            "ppInterimPeriodEndDate": null,
                            "ppFinalPeriodEndDate": "2023-04-06T00:00:00",
                            "cpPreliminaryPeriodEndDate": "2023-04-06T00:00:00"
                        },
                        "id": "dbd1d9bd-611a-4f41-8343-e13314924c61",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "d9a69db2-2e7e-40dd-bb1c-826beaf419bf",
                        "contentTitle": "",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"ID\",\"order\":0},{\"caption\":\"Account\",\"order\":1},{\"caption\":\"CP interim\",\"order\":2},{\"caption\":\"PP interim\",\"order\":3},{\"caption\":\"CP preliminary\",\"order\":4},{\"caption\":\"Adjustments\",\"order\":5},{\"caption\":\"Adjusted\",\"order\":6},{\"caption\":\"Reclassifications\",\"order\":7},{\"caption\":\"CP final\",\"order\":8},{\"caption\":\"PP final\",\"order\":9},{\"caption\":\"Movement value\",\"order\":10},{\"caption\":\"Movement percentage\",\"order\":11}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "54490677",
                        "questionDisplayTypeName": "DTWWidgetAccountBalances",
                        "isActive": true,
                        "engagementBusinessId": null,
                        "accountingPeriodType": null,
                        "currentUser": "00000000-0000-0000-0000-000000000000",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": null,
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null,
                        "reviewData": {}
                    },
                    "groupId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "9684ad73-7239-4c0b-904d-e69941797279",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "isActive": true,
                    "commonTools": [],
                    "renderType": "FIELD",
                    "autoName": "DTWWidgetAccountBalances",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final",
                    "reviewData": {},
                    "updateVersion": 1
                },
                {
                    "id": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
                    "createdTime": "2023-04-06T03:53:33.1047013",
                    "objectNumber": 3,
                    "groupName": "Overview",
                    "heading": "ROMMs",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "IoZrx",
                    "isNested": false,
                    "answers": [
                        {
                            "answerClientId": "qkydO",
                            "userAnswer_Bqpdr": "",
                            "userAnswer_IzSAq": "",
                            "userAnswer_CENam": "",
                            "userAnswer_MiqMr": "",
                            "Bqpdr": "",
                            "IzSAq": "",
                            "CENam": "",
                            "MiqMr": ""
                        }
                    ],
                    "widgetAnswers": [],
                    "subHeadings": [
                        {
                            "entries": {},
                            "id": "6e3fa3cb-f194-4808-9116-3e916bb4a98c",
                            "questionId": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
                            "subHeading": "ROMM ID",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 1,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "Bqpdr",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": null,
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "9066f134-cfb3-46c6-a563-87ef7e95af15",
                            "questionId": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
                            "subHeading": "ROMM title",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 2,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "IzSAq",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": null,
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "ce275488-d2b8-4928-8410-c352a7ae3c95",
                            "questionId": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
                            "subHeading": "Assertion(s)",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 3,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "CENam",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": null,
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "212f8ad8-7f19-4b6e-a028-3391e98e497d",
                            "questionId": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
                            "subHeading": "Risk classification",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 4,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "MiqMr",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": null,
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        }
                    ],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "data": {
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "procedure": {
                                "id": null,
                                "code": null,
                                "task": null,
                                "description": null,
                                "isAmtOtherThanTb": false,
                                "guidances": null
                            },
                            "risks": [
                                {
                                    "engagementRiskId": "d738d9d6-34fe-4757-b7cd-a3633249734c",
                                    "code": "PPE.CR01",
                                    "title": "CustomROMM",
                                    "assertions": [
                                        {
                                            "id": "a28986b7-7dd6-4bc5-97ca-9275f8fdace6",
                                            "code": null,
                                            "title": "Accuracy (T)",
                                            "changedFields": []
                                        }
                                    ],
                                    "riskLevel": "Significant",
                                    "riskLevelType": "17700735",
                                    "ordering": 1,
                                    "description": "CustomROMM",
                                    "generatedType": "custom",
                                    "engagementContentAreaId": "77977ba4-af45-402b-877b-3f78b529a62c",
                                    "engagementAbcotdId": "e5ac2538-9686-40bd-84c8-6b418aa1ba2d",
                                    "riskAnswer": null
                                }
                            ],
                            "materiality": {
                                "materialityValue": null,
                                "performanceMaterialityValue": null,
                                "cttValue": null
                            },
                            "abcotdMateriality": {
                                "materialityValue": null,
                                "performanceMaterialityValue": null
                            },
                            "engagementMaterialities": [],
                            "trialBalanceData": [],
                            "assertions": [],
                            "performanceMateriality": null,
                            "totalTrialBalanceAmount": null,
                            "totalCpPreliminaryAmount": null,
                            "totalTrialBalancePPFinalAmount": null,
                            "trialBalanceAmount": null,
                            "trialIncomeAmount": null,
                            "totalCpPreliminaryTrialBalanceAmount": null,
                            "totalCpPreliminaryTrialIncomeAmount": null,
                            "riskLevelHigher": "17700735",
                            "cpInterimPeriodEndDate": null,
                            "cpFinalPeriodEndDate": null,
                            "ppInterimPeriodEndDate": null,
                            "ppFinalPeriodEndDate": null,
                            "cpPreliminaryPeriodEndDate": null
                        },
                        "id": "4456699a-26a5-4c07-a446-196b5051c096",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
                        "contentTitle": "ROMMs",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"ROMM ID\",\"order\":0},{\"caption\":\"ROMM title\",\"order\":1},{\"caption\":\"Assertion(s)\",\"order\":2},{\"caption\":\"Risk classification\",\"order\":3}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "54490672",
                        "questionDisplayTypeName": "DTWWidgetRisksDetails",
                        "isActive": true,
                        "engagementBusinessId": null,
                        "accountingPeriodType": null,
                        "currentUser": "00000000-0000-0000-0000-000000000000",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": null,
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null
                    },
                    "groupId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "206cacea-3265-49c1-8097-43f52f802edd",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "isActive": true,
                    "commonTools": [],
                    "renderType": "FIELD",
                    "autoName": "DTWWidgetRisksDetails",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final",
                    "reviewData": {},
                    "updateVersion": 1
                },
                {
                    "id": "05524715-30d1-47ed-a0f6-76488971d7ea",
                    "createdTime": "2023-04-06T03:53:33.1048368",
                    "objectNumber": 5,
                    "groupName": "Overview",
                    "heading": "Control details",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "FvRaM",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "data": [],
                        "id": "a21180d5-a4c4-48b9-8a8e-03bb8bc6a4ab",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "05524715-30d1-47ed-a0f6-76488971d7ea",
                        "contentTitle": "Control details",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"Control ID\",\"order\":0},{\"caption\":\"Control title\",\"order\":1},{\"caption\":\"Control description\",\"order\":2},{\"caption\":\"Design conclusion\",\"order\":3},{\"caption\":\"Implementation conclusion\",\"order\":4},{\"caption\":\"OE conclusion\",\"order\":5}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "65555458",
                        "questionDisplayTypeName": "DTWWidgetControl",
                        "isActive": true,
                        "engagementBusinessId": null,
                        "accountingPeriodType": null,
                        "currentUser": "00000000-0000-0000-0000-000000000000",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": null,
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null,
                        "reviewData": {}
                    },
                    "groupId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "d00a037a-1e17-49b6-9bd9-286a40149575",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "isActive": true,
                    "commonTools": [],
                    "renderType": "FIELD",
                    "autoName": "DTWWidgetControl",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final",
                    "reviewData": {},
                    "updateVersion": 1
                },
                {
                    "id": "028ba0e1-3f39-4ff8-b7d4-3f985b0b5aa4",
                    "createdTime": "2023-04-06T03:53:33.1049649",
                    "objectNumber": 6,
                    "groupName": "Overview",
                    "heading": "Procedure",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "pjPrd",
                    "isNested": false,
                    "answers": [
                        {
                            "answerClientId": "tOLLV",
                            "userAnswer_pWTKK": "",
                            "userAnswer_UvUpU": "",
                            "pWTKK": "",
                            "UvUpU": ""
                        }
                    ],
                    "widgetAnswers": [],
                    "subHeadings": [
                        {
                            "entries": {},
                            "id": "09abb597-efea-46ab-ae4f-6c9dc4d6cc4a",
                            "questionId": "028ba0e1-3f39-4ff8-b7d4-3f985b0b5aa4",
                            "subHeading": "Procedure ID",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 1,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "pWTKK",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": null,
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "329c5c79-fbf6-4d08-9d83-de5dc982091e",
                            "questionId": "028ba0e1-3f39-4ff8-b7d4-3f985b0b5aa4",
                            "subHeading": "Procedure description",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 2,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "UvUpU",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": null,
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        }
                    ],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "data": {
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "procedure": {
                                "id": "e15e8968-2104-4ad1-bfe6-9f286983e0ec",
                                "code": "PPE.CP1",
                                "task": "1. Obtain the population to be tested.\r\n2. Test reconciling items, if applicable.\r\n3. Investigate differences and reconciling items as necessary. Corroborate explanations received from management with other evidence.\r\n4. Determine the suitability of substantive analytical procedures to address the identified risk of material misstatements (including disaggregation of population, if required).\r\n5. Obtain the information needed to develop an independent expectation.\r\n6. Follow the steps in “Section 2 – Plan SAP” of the DWP to determine the appropriate threshold(s).\r\n7. Develop an expectation of the recorded amount(s) and evaluate whether the expectation is sufficiently precise (refer to guidance for common techniques).\r\n8. Compare the expected amount to the actual recorded amount. Analyze and investigate the difference if it exceeds the established threshold. Perform other audit procedures if necessary.\r\n9. For information used in the audit, consider the relevance and reliability of the information to be used as audit evidence, including information obtained from an external information source. For internally produced information this includes, as necessary in the circumstances, evaluating whether the information is sufficiently precise and detailed for the auditor’s purposes and obtaining audit evidence about the accuracy and completeness of the information.\r\n10. Conclude on the results of audit procedures and, if applicable, document the misstatements using the findings common tool.",
                                "description": "Perform substantive analytical procedures",
                                "isAmtOtherThanTb": false,
                                "guidances": []
                            },
                            "risks": [],
                            "materiality": {
                                "materialityValue": null,
                                "performanceMaterialityValue": null,
                                "cttValue": null
                            },
                            "abcotdMateriality": {
                                "materialityValue": null,
                                "performanceMaterialityValue": null
                            },
                            "engagementMaterialities": [],
                            "trialBalanceData": [],
                            "assertions": [],
                            "performanceMateriality": null,
                            "totalTrialBalanceAmount": null,
                            "totalCpPreliminaryAmount": null,
                            "totalTrialBalancePPFinalAmount": null,
                            "trialBalanceAmount": null,
                            "trialIncomeAmount": null,
                            "totalCpPreliminaryTrialBalanceAmount": null,
                            "totalCpPreliminaryTrialIncomeAmount": null,
                            "riskLevelHigher": null,
                            "cpInterimPeriodEndDate": null,
                            "cpFinalPeriodEndDate": null,
                            "ppInterimPeriodEndDate": null,
                            "ppFinalPeriodEndDate": null,
                            "cpPreliminaryPeriodEndDate": null
                        },
                        "id": "8f04c4d3-0b2a-458e-b2ba-3e7c8b43b131",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "028ba0e1-3f39-4ff8-b7d4-3f985b0b5aa4",
                        "contentTitle": "Procedure",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"Procedure ID\",\"order\":0},{\"caption\":\"Procedure description\",\"order\":1}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "54490673",
                        "questionDisplayTypeName": "DTWWidgetProcedures",
                        "isActive": true,
                        "engagementBusinessId": null,
                        "accountingPeriodType": null,
                        "currentUser": "00000000-0000-0000-0000-000000000000",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": null,
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null
                    },
                    "groupId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "2b12cc88-be80-40a4-a311-c3ed807b9f32",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "isActive": true,
                    "commonTools": [],
                    "renderType": "FIELD",
                    "autoName": "DTWWidgetProcedures",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final",
                    "reviewData": {},
                    "updateVersion": 1
                },
                {
                    "id": "59ef90ab-af40-4026-8e39-4fd82e522bbe",
                    "createdTime": "2023-04-06T03:53:33.1051085",
                    "objectNumber": 7,
                    "groupName": "Overview",
                    "heading": "Tasks",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "ClPgi",
                    "isNested": false,
                    "answers": [
                        {
                            "answerClientId": "UJiYb",
                            "userAnswer_kuqdP": "",
                            "kuqdP": ""
                        }
                    ],
                    "widgetAnswers": [],
                    "subHeadings": [
                        {
                            "entries": {},
                            "id": "d065628c-1c9e-43f3-9d30-04a9b24c314b",
                            "questionId": "59ef90ab-af40-4026-8e39-4fd82e522bbe",
                            "subHeading": "",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 1,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "kuqdP",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": null,
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        }
                    ],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "data": {
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "procedure": {
                                "id": "e15e8968-2104-4ad1-bfe6-9f286983e0ec",
                                "code": "PPE.CP1",
                                "task": "1. Obtain the population to be tested.\r\n2. Test reconciling items, if applicable.\r\n3. Investigate differences and reconciling items as necessary. Corroborate explanations received from management with other evidence.\r\n4. Determine the suitability of substantive analytical procedures to address the identified risk of material misstatements (including disaggregation of population, if required).\r\n5. Obtain the information needed to develop an independent expectation.\r\n6. Follow the steps in “Section 2 – Plan SAP” of the DWP to determine the appropriate threshold(s).\r\n7. Develop an expectation of the recorded amount(s) and evaluate whether the expectation is sufficiently precise (refer to guidance for common techniques).\r\n8. Compare the expected amount to the actual recorded amount. Analyze and investigate the difference if it exceeds the established threshold. Perform other audit procedures if necessary.\r\n9. For information used in the audit, consider the relevance and reliability of the information to be used as audit evidence, including information obtained from an external information source. For internally produced information this includes, as necessary in the circumstances, evaluating whether the information is sufficiently precise and detailed for the auditor’s purposes and obtaining audit evidence about the accuracy and completeness of the information.\r\n10. Conclude on the results of audit procedures and, if applicable, document the misstatements using the findings common tool.",
                                "description": "Perform substantive analytical procedures",
                                "isAmtOtherThanTb": false,
                                "guidances": []
                            },
                            "risks": [],
                            "materiality": {
                                "materialityValue": null,
                                "performanceMaterialityValue": null,
                                "cttValue": null
                            },
                            "abcotdMateriality": {
                                "materialityValue": null,
                                "performanceMaterialityValue": null
                            },
                            "engagementMaterialities": [],
                            "trialBalanceData": [],
                            "assertions": [],
                            "performanceMateriality": null,
                            "totalTrialBalanceAmount": null,
                            "totalCpPreliminaryAmount": null,
                            "totalTrialBalancePPFinalAmount": null,
                            "trialBalanceAmount": null,
                            "trialIncomeAmount": null,
                            "totalCpPreliminaryTrialBalanceAmount": null,
                            "totalCpPreliminaryTrialIncomeAmount": null,
                            "riskLevelHigher": null,
                            "cpInterimPeriodEndDate": null,
                            "cpFinalPeriodEndDate": null,
                            "ppInterimPeriodEndDate": null,
                            "ppFinalPeriodEndDate": null,
                            "cpPreliminaryPeriodEndDate": null
                        },
                        "id": "4950aded-6c1c-469c-ac2c-e01ce669feff",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "59ef90ab-af40-4026-8e39-4fd82e522bbe",
                        "contentTitle": "Tasks",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "54490674",
                        "questionDisplayTypeName": "DTWWidgetTasks",
                        "isActive": true,
                        "engagementBusinessId": null,
                        "accountingPeriodType": null,
                        "currentUser": "00000000-0000-0000-0000-000000000000",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": null,
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null
                    },
                    "groupId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "079ae059-5c36-4f03-88ca-f1c0a3479b5e",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "guidances": [
                        {
                            "id": "fcff55de-9a1c-4152-996a-86d469e56648",
                            "type": "Information",
                            "text": "Maintaining control over the confirmation requests during this process includes:\r\n\r\nDetermining the information to be confirmed or requested.\r\n\r\nSelecting the appropriate confirming party.\r\n\r\nDesigning the confirmation requests, including determining that requests are properly addressed and contain return information for responses to be sent directly to the auditor.\r\n\r\nSending the requests, including follow-up requests when applicable, to the confirming party. (ISA 505.7)\r\n\r\nWhen no confirmation has been received after the second request was sent, consider the reasons for nonresponse, including whether indication of fraud exists relating to the account balance.\r\n\r\nIn the case of each non-response, the auditor shall perform alternative audit procedures to obtain relevant and reliable audit evidence. (ISA 505.12)\r\n\r\n30 Examples of alternative audit procedures the auditor may perform include:For accounts receivable balances – examining specific subsequent cash receipts, shipping documentation, and sales near the period-end.\r\n\r\nFor accounts payable balances – examining subsequent cash disbursements or correspondence from third parties, and other records, such as goods received notes.\r\n\r\n(ISA 505.A18)\r\n\r\n31 The nature and extent of alternative audit procedures are affected by the account and assertion in question. A non-response to a confirmation request may indicate a previously unidentified risk of material misstatement. In such situations, the auditor may need to revise the assessed risk of material misstatement at the assertion level, and modify planned audit procedures, in accordance with paragraph 77 of Section 13150. For example, fewer responses to confirmation requests than anticipated, or a greater number of responses than anticipated, may indicate a previously unidentified fraud risk factor that requires evaluation in accordance with paragraph 28 of Section 13150. (ISA 505.A19)",
                            "title": "",
                            "link": "",
                            "domainLink": "",
                            "sourcePublication": null,
                            "sourceSection": null,
                            "activeSourcePublication": null,
                            "activeSourceSection": null,
                            "minValue": null,
                            "maxValue": null,
                            "extendedMinValue": null,
                            "extendedMaxValue": null,
                            "isFsl": false,
                            "parentRowId": null,
                            "parentColumnId": null,
                            "parentObjectType": "UITrigger",
                            "parentObjectName": "UITrigger",
                            "parentId": "59ef90ab-af40-4026-8e39-4fd82e522bbe",
                            "childId": null,
                            "guidanceId": "00000000-0000-0000-0000-000000000000",
                            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                            "sourceTodoId": null,
                            "sourceSectionId": null,
                            "listValueId": 0,
                            "isExpandByDefault": false,
                            "isVisualizationDashboard": false,
                            "titleTranslationArgs": null,
                            "isPanel": true
                        }
                    ],
                    "isPanel": true,
                    "isActive": true,
                    "commonTools": [],
                    "renderType": "FIELD",
                    "autoName": "DTWWidgetTasks",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final",
                    "reviewData": {},
                    "updateVersion": 1
                },
                {
                    "id": "8784cecd-938f-4ba0-ad49-1d8de209558f",
                    "createdTime": "2023-04-06T03:53:33.1055428",
                    "objectNumber": 8,
                    "groupName": "Overview",
                    "heading": "Tasks tailoring",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "DgVZp",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "wpSourceDocuments": [],
                        "data": [
                            {
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "engagementProcedureId": "e15e8968-2104-4ad1-bfe6-9f286983e0ec",
                                "engagementCustomProcedureTaskTemplateId": "62d92f3b-a6e8-484b-80d5-07db087f1784",
                                "taskName": "1. Obtain the population to be tested.",
                                "answer": "CustomROMM",
                                "isTailoringOther": false,
                                "id": "bed7aac5-2204-408b-9f58-51d68c91af82",
                                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                "wpQuestionId": "8784cecd-938f-4ba0-ad49-1d8de209558f",
                                "isActive": true,
                                "actionStatus": 0,
                                "order": 0,
                                "changedFields": []
                            },
                            {
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "engagementProcedureId": "e15e8968-2104-4ad1-bfe6-9f286983e0ec",
                                "engagementCustomProcedureTaskTemplateId": "6ffd70cc-0c7b-4cc8-92c1-0be5ca1aebf0",
                                "taskName": "7. Develop an expectation of the recorded amount(s) and evaluate whether the expectation is sufficiently precise (refer to guidance for common techniques).",
                                "answer": "CustomROMM",
                                "isTailoringOther": false,
                                "id": "21dc3119-0114-4698-a668-eb475b5d9b97",
                                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                "wpQuestionId": "8784cecd-938f-4ba0-ad49-1d8de209558f",
                                "isActive": true,
                                "actionStatus": 0,
                                "order": 1,
                                "changedFields": []
                            },
                            {
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "engagementProcedureId": "e15e8968-2104-4ad1-bfe6-9f286983e0ec",
                                "engagementCustomProcedureTaskTemplateId": null,
                                "taskName": "",
                                "answer": "",
                                "isTailoringOther": true,
                                "id": "6dc6ba05-a754-481f-8cbb-e4cfa67b7ec3",
                                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                "wpQuestionId": "8784cecd-938f-4ba0-ad49-1d8de209558f",
                                "isActive": true,
                                "actionStatus": 0,
                                "order": 2,
                                "changedFields": []
                            }
                        ],
                        "id": "956b9b45-cd6b-4269-bc58-e963da5130fa",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "8784cecd-938f-4ba0-ad49-1d8de209558f",
                        "contentTitle": "Tasks tailoring",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "66439934",
                        "questionDisplayTypeName": "DTWWidgetTasksTailoring",
                        "isActive": true,
                        "engagementBusinessId": null,
                        "accountingPeriodType": null,
                        "currentUser": "00000000-0000-0000-0000-000000000000",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": null,
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null,
                        "reviewData": {}
                    },
                    "groupId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "13e810a6-9ce9-45cb-806b-f98f44f5e8d6",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "isActive": true,
                    "commonTools": [],
                    "renderType": "FIELD",
                    "autoName": "DTWWidgetTasksTailoring",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final",
                    "reviewData": {},
                    "updateVersion": 1
                },
                {
                    "id": "f64ba5fb-a27f-40a7-8c32-c81c37043b13",
                    "createdTime": "0001-01-01T00:00:00",
                    "objectNumber": 4,
                    "groupName": null,
                    "heading": null,
                    "description": null,
                    "example": null,
                    "formName": null,
                    "formId": null,
                    "formCode": null,
                    "type": "HardCodedUsingSystemGuidance",
                    "dependencies": null,
                    "questionClientId": null,
                    "isNested": null,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": null,
                    "groupId": null,
                    "workingPaperName": null,
                    "replicated": null,
                    "questionId": "00000000-0000-0000-0000-000000000000",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": null,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "guidances": [
                        {
                            "id": "91478e68-7cdc-4c4f-8651-ec7d584b4abf",
                            "type": "HardCodedUsingSystemGuidance",
                            "text": "DtwpSignificantRiskGuidance",
                            "title": "DTWP.SignificantRiskGuidance.Title",
                            "link": null,
                            "domainLink": null,
                            "sourcePublication": null,
                            "sourceSection": null,
                            "activeSourcePublication": null,
                            "activeSourceSection": null,
                            "minValue": null,
                            "maxValue": null,
                            "extendedMinValue": null,
                            "extendedMaxValue": null,
                            "isFsl": null,
                            "parentRowId": null,
                            "parentColumnId": null,
                            "parentObjectType": null,
                            "parentObjectName": null,
                            "parentId": "f64ba5fb-a27f-40a7-8c32-c81c37043b13",
                            "childId": null,
                            "guidanceId": "00000000-0000-0000-0000-000000000000",
                            "controlDataId": "00000000-0000-0000-0000-000000000000",
                            "sourceTodoId": null,
                            "sourceSectionId": null,
                            "listValueId": 0,
                            "isExpandByDefault": true,
                            "isVisualizationDashboard": false,
                            "titleTranslationArgs": null,
                            "isPanel": false
                        }
                    ],
                    "isActive": true,
                    "renderType": "FIELD",
                    "autoName": "HardCodedUsingSystemGuidance null",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final",
                    "reviewData": {},
                    "updateVersion": 1
                }
            ],
            "isHidden": false
        },
        {
            "id": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "sectionName": null,
            "templates": [
                {
                    "id": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                    "createdTime": "2023-04-06T03:53:33.1057376",
                    "objectNumber": 1,
                    "groupName": "Plan SAP",
                    "heading": "",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "Midoi",
                    "isNested": false,
                    "answers": [
                        {
                            "answerClientId": "fpmiB",
                            "MpZqt": "",
                            "NiZfV": "All account balance accounts mapped to this procedure"
                        }
                    ],
                    "widgetAnswers": [],
                    "subHeadings": [
                        {
                            "entries": {},
                            "id": "35c4f708-06c2-46e6-957d-710e33294e5a",
                            "questionId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                            "subHeading": null,
                            "inputType": null,
                            "type": null,
                            "ordering": null,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "NiZfV",
                            "reference": null,
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "fpmiB",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": null,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "628e0d0d-c2bf-4d0e-a346-2364c167b515",
                            "questionId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                            "subHeading": "",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 1,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "MpZqt",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "fpmiB",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        }
                    ],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "wpSourceDocuments": [],
                        "data": [
                            {
                                "answerContent": "All account balance accounts mapped to this procedure",
                                "wpSubHeadingId": "35c4f708-06c2-46e6-957d-710e33294e5a",
                                "wpId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                                "answerId": 0,
                                "status": 3,
                                "answerClientId": "fpmiB",
                                "subHeadingClientId": "NiZfV",
                                "id": "b6147a85-026d-4ee4-9b57-96c62daaa6b8",
                                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                "wpQuestionId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                                "isActive": true,
                                "actionStatus": 0,
                                "order": null,
                                "changedFields": []
                            }
                        ],
                        "id": "8b50277b-13cb-4908-8f40-26ed4ee38264",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                        "contentTitle": "",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"Which trial balance accounts are being tested?\"],\"choice\":[\"All account balance accounts mapped to this procedure\",\"All class of transactions accounts mapped to this procedure\",\"A record other than the trial balance\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "64398477",
                        "questionDisplayTypeName": "DTWWidgetPerformReconciliation",
                        "isActive": true,
                        "engagementBusinessId": null,
                        "accountingPeriodType": null,
                        "currentUser": "00000000-0000-0000-0000-000000000000",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": null,
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null
                    },
                    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "ae06be7c-a3df-45e2-8fe2-f2c5e9715eff",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1,
                    "commonTools": [],
                    "renderType": "FIELD",
                    "autoName": "DTWWidgetPerformReconciliation",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final"
                },
                {
                    "id": "d9c1c425-ff28-47c3-b7e6-06f8477002e2",
                    "createdTime": "2023-04-06T03:53:33.1058044",
                    "objectNumber": 2,
                    "groupName": "Plan SAP",
                    "heading": "",
                    "description": "The application of planned substantive analytical procedures is based on the expectation that relationships among data exist and continue in the absence of known conditions to the contrary. The suitability of a particular substantive analytical procedure will depend upon our assessment of how effective it will be in detecting a misstatement that, individually or when aggregated with other misstatements, may cause the financial statements to be materially misstated.\r\n\r\nParticular conditions that can cause variations in relationships among data include, for example, specific unusual transactions or events, accounting changes, business changes, random fluctuations, or misstatements.\r\n\r\nWhen more persuasive audit evidence is desired from substantive analytical procedures, more predictable relationships are necessary to develop the expectation.\r\n\r\n*   Relationships in a stable environment are usually more predictable than relationships in a dynamic or unstable environment.\r\n*   Relationships involving income statement accounts tend to be more predictable than relationships involving only balance-sheet accounts because income statement accounts represent transactions over a period of time, whereas balance-sheet accounts represent amounts as of a point in time.\r\n*   Relationships involving transactions subject to management discretion may be less predictable.\r\n\r\nOther considerations during periods of instability and rapid change may include:\r\n\r\n*   Expectations based on “prior-year adjusted for change” may be difficult to develop.\r\n*   Expectations based on entity budgets or forecasts may not be appropriate as management may have difficulty developing forecasts in light of current circumstances.\r\n*   Relationships between two variables, historically consistent throughout the year, may be expected to vary during a period of instability and rapid change, depending on certain facts (e.g., margin).\r\n\r\nIf applicable, when interest rates or inflation rates are being used as the factor to develop the expectation, practitioners need to ensure assessment has been performed thoroughly as these rates may not be appropriate when the rates are constantly fluctuating and/or the economic environment is unstable.",
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "Guidance",
                    "dependencies": "",
                    "questionClientId": "KWIbR",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": null,
                    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "d6061534-0752-4fd4-93b4-4b77466a146a",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "guidances": [
                        {
                            "id": "5a95842c-ae7d-4036-a2b1-8c31791d08f5",
                            "type": "Information",
                            "text": "The application of planned substantive analytical procedures is based on the expectation that relationships among data exist and continue in the absence of known conditions to the contrary. The suitability of a particular substantive analytical procedure will depend upon our assessment of how effective it will be in detecting a misstatement that, individually or when aggregated with other misstatements, may cause the financial statements to be materially misstated.\r\n\r\nParticular conditions that can cause variations in relationships among data include, for example, specific unusual transactions or events, accounting changes, business changes, random fluctuations, or misstatements.\r\n\r\nWhen more persuasive audit evidence is desired from substantive analytical procedures, more predictable relationships are necessary to develop the expectation.\r\n\r\n*   Relationships in a stable environment are usually more predictable than relationships in a dynamic or unstable environment.\r\n*   Relationships involving income statement accounts tend to be more predictable than relationships involving only balance-sheet accounts because income statement accounts represent transactions over a period of time, whereas balance-sheet accounts represent amounts as of a point in time.\r\n*   Relationships involving transactions subject to management discretion may be less predictable.\r\n\r\nOther considerations during periods of instability and rapid change may include:\r\n\r\n*   Expectations based on “prior-year adjusted for change” may be difficult to develop.\r\n*   Expectations based on entity budgets or forecasts may not be appropriate as management may have difficulty developing forecasts in light of current circumstances.\r\n*   Relationships between two variables, historically consistent throughout the year, may be expected to vary during a period of instability and rapid change, depending on certain facts (e.g., margin).\r\n\r\nIf applicable, when interest rates or inflation rates are being used as the factor to develop the expectation, practitioners need to ensure assessment has been performed thoroughly as these rates may not be appropriate when the rates are constantly fluctuating and/or the economic environment is unstable.",
                            "title": "Guidance for suitability of using substantive analytical procedure",
                            "link": "",
                            "domainLink": "",
                            "sourcePublication": null,
                            "sourceSection": null,
                            "activeSourcePublication": null,
                            "activeSourceSection": null,
                            "minValue": null,
                            "maxValue": null,
                            "extendedMinValue": null,
                            "extendedMaxValue": null,
                            "isFsl": false,
                            "parentRowId": null,
                            "parentColumnId": null,
                            "parentObjectType": "Guidance",
                            "parentObjectName": "Question",
                            "parentId": "d9c1c425-ff28-47c3-b7e6-06f8477002e2",
                            "childId": null,
                            "guidanceId": "00000000-0000-0000-0000-000000000000",
                            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                            "sourceTodoId": null,
                            "sourceSectionId": null,
                            "listValueId": 0,
                            "isExpandByDefault": false,
                            "isVisualizationDashboard": false,
                            "titleTranslationArgs": null,
                            "isPanel": true
                        }
                    ],
                    "isPanel": true,
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1,
                    "renderType": "FIELD",
                    "autoName": "",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final"
                },
                {
                    "id": "5d2889d7-a44d-410f-83bc-3cd06dfc1069",
                    "createdTime": "2023-04-06T03:53:33.1061816",
                    "objectNumber": 3,
                    "groupName": "Plan SAP",
                    "heading": "",
                    "description": "Substantive analytical procedure considerations:\r\n\r\n1.  Determine the suitability of substantive analytical procedures to address the identified risk(s) of material misstatements (including disaggregation of population and plausibility of relationship, if required).\r\n2.  Obtain the information needed to develop an independent expectation and evaluate the reliability of that information.\r\n3.  Plan the design of the substantive analytical procedure and evaluate whether it's sufficiently precise.",
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "Question",
                    "dependencies": "",
                    "questionClientId": "XjowC",
                    "isNested": false,
                    "answers": [
                        {
                            "answerClientId": "NQWXM",
                            "userAnswer_bycSV": "",
                            "bycSV": ""
                        }
                    ],
                    "widgetAnswers": [],
                    "subHeadings": [
                        {
                            "entries": {},
                            "id": "73173afd-d692-40f3-87b9-0ab2e5af05a6",
                            "questionId": "5d2889d7-a44d-410f-83bc-3cd06dfc1069",
                            "subHeading": "",
                            "inputType": "ComplexText",
                            "type": "",
                            "ordering": 1,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "bycSV",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": null,
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        }
                    ],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": null,
                    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "309bab07-8833-44ec-b212-1955e96d5ffe",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1,
                    "renderType": "FIELD",
                    "autoName": "Substantive analytical procedure considerations:\r\n\r\n1.",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final"
                },
                {
                    "id": "ee6a42e4-3618-49b1-8372-bd4844021a06",
                    "createdTime": "2023-04-06T03:53:33.1063493",
                    "objectNumber": 4,
                    "groupName": "Plan SAP",
                    "heading": "",
                    "description": "Substantive analytical procedure considerations:\r\n\r\n1.  Determine the suitability of substantive analytical procedures to address the identified risk(s) of material misstatements (including disaggregation of population and plausibility of relationship, if required).\r\n2.  Obtain the information needed to develop an independent expectation and evaluate the reliability of that information.\r\n3.  Plan the design of the substantive analytical procedure and evaluate whether it's sufficiently precise.",
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "Instruction",
                    "dependencies": "",
                    "questionClientId": "gMYvS",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": null,
                    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "b307c009-2fab-434b-afcb-5805165754e4",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "guidances": [
                        {
                            "id": "8c95b311-8ed8-4b43-8a11-5248dc448353",
                            "type": "Instruction",
                            "text": "Substantive analytical procedure considerations:\r\n\r\n1.  Determine the suitability of substantive analytical procedures to address the identified risk(s) of material misstatements (including disaggregation of population and plausibility of relationship, if required).\r\n2.  Obtain the information needed to develop an independent expectation and evaluate the reliability of that information.\r\n3.  Plan the design of the substantive analytical procedure and evaluate whether it's sufficiently precise.",
                            "title": "",
                            "link": "",
                            "domainLink": "",
                            "sourcePublication": null,
                            "sourceSection": null,
                            "activeSourcePublication": null,
                            "activeSourceSection": null,
                            "minValue": null,
                            "maxValue": null,
                            "extendedMinValue": null,
                            "extendedMaxValue": null,
                            "isFsl": false,
                            "parentRowId": null,
                            "parentColumnId": null,
                            "parentObjectType": "Instruction",
                            "parentObjectName": "Question",
                            "parentId": "ee6a42e4-3618-49b1-8372-bd4844021a06",
                            "childId": null,
                            "guidanceId": "00000000-0000-0000-0000-000000000000",
                            "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                            "sourceTodoId": null,
                            "sourceSectionId": null,
                            "listValueId": 0,
                            "isExpandByDefault": false,
                            "isVisualizationDashboard": false,
                            "titleTranslationArgs": null,
                            "isPanel": true
                        }
                    ],
                    "isPanel": true,
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1,
                    "renderType": "FIELD",
                    "autoName": "",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final"
                },
                {
                    "id": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                    "createdTime": "2023-04-06T03:53:33.1066553",
                    "objectNumber": 5,
                    "groupName": "Plan SAP",
                    "heading": "Control",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "jShxt",
                    "isNested": false,
                    "answers": [
                        {
                            "answerClientId": "WMkUs",
                            "xwicQ": "",
                            "JFlFL": "Not relying on controls"
                        }
                    ],
                    "widgetAnswers": [],
                    "subHeadings": [
                        {
                            "entries": {},
                            "id": "fda1c559-25f6-4eba-9957-de81357ad642",
                            "questionId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                            "subHeading": null,
                            "inputType": null,
                            "type": null,
                            "ordering": null,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "JFlFL",
                            "reference": null,
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "WMkUs",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": null,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "06a36a74-0b3d-469b-aab0-bc7211941747",
                            "questionId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                            "subHeading": "Control reliance approach",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 1,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "xwicQ",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "WMkUs",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        }
                    ],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "wpSourceDocuments": [],
                        "data": [
                            {
                                "answerContent": "Not relying on controls",
                                "wpSubHeadingId": "fda1c559-25f6-4eba-9957-de81357ad642",
                                "wpId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                                "answerId": 1,
                                "status": 3,
                                "answerClientId": "WMkUs",
                                "subHeadingClientId": "JFlFL",
                                "id": "9e07a8f1-6069-4375-a03b-eba5fa9a058e",
                                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                "wpQuestionId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                                "isActive": true,
                                "actionStatus": 0,
                                "order": null,
                                "changedFields": []
                            }
                        ],
                        "id": "61b02e13-04b9-4a62-bd71-d9c7d67ea5d2",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                        "contentTitle": "Control",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"Control reliance approach\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"Relying on controls\",\"Not relying on controls\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "65555457",
                        "questionDisplayTypeName": "DTWWidgetControlRelianceApproach",
                        "isActive": true,
                        "engagementBusinessId": null,
                        "accountingPeriodType": null,
                        "currentUser": "00000000-0000-0000-0000-000000000000",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": null,
                        "controlRelianceApproachOption": 2,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null,
                        "questionActive": true
                    },
                    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "ecd864e1-b1e8-4ad5-bb8b-7ac6e722cec3",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "guidances": [
                        {
                            "id": "f994a96b-1ae9-4be8-ae0e-72283f3bcd94",
                            "type": "Information",
                            "text": "The control reliance approach is auto-populated based on the OE conclusion for the relevant control(s). The auto-populated response can be modified as follows:\r\n\r\nRelying on controls is selected:\r\n\r\nThe response can be manually changed. An indicator will appear beside the response to indicate that the auto-populated response has been overridden.\r\n\r\nNot relying on controls is selected:\r\n\r\nThe auto-populated response can only be changed by revising the OE conclusion for the relevant control(s) in the control common tool or the control testing working paper.\r\n\r\nNo response is selected:\r\n\r\nPopulate the OE conclusion for the relevant control(s) in the control common tool or the control testing working paper. ",
                            "title": "",
                            "link": "",
                            "domainLink": "",
                            "sourcePublication": null,
                            "sourceSection": null,
                            "activeSourcePublication": null,
                            "activeSourceSection": null,
                            "minValue": null,
                            "maxValue": null,
                            "extendedMinValue": null,
                            "extendedMaxValue": null,
                            "isFsl": false,
                            "parentRowId": null,
                            "parentColumnId": 1,
                            "parentObjectType": "UITrigger",
                            "parentObjectName": "UITrigger",
                            "parentId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                            "childId": null,
                            "guidanceId": "00000000-0000-0000-0000-000000000000",
                            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                            "sourceTodoId": null,
                            "sourceSectionId": null,
                            "listValueId": 0,
                            "isExpandByDefault": false,
                            "isVisualizationDashboard": false,
                            "titleTranslationArgs": null,
                            "isPanel": true
                        }
                    ],
                    "isPanel": true,
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1,
                    "commonTools": [],
                    "renderType": "FIELD",
                    "autoName": "DTWWidgetControlRelianceApproach",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final"
                },
                {
                    "id": "e0d9c8c7-0cd3-4770-85ca-5dedc1e3e469",
                    "createdTime": "2023-04-06T03:53:33.1069043",
                    "objectNumber": 6,
                    "groupName": "Plan SAP",
                    "heading": "",
                    "description": "<p><table><thead><tr><th>Threshold not to exceed the lower of</th><th>Lower risk without control reliance</th><th>Higher risk without control reliance</th><th>Lower risk with control reliance</th><th>Higher risk with control reliance</th><th>Significant risk with control reliance*</th></tr></thead><tbody><tr><td>Percentage of disaggregated recorded amount, or</td><td>22%</td><td>15%</td><td>35%</td><td>25%</td><td>20%</td></tr><tr><td>Percentage of performance materiality</td><td>65%</td><td>45%</td><td>95%</td><td>90%</td><td>50%</td></tr></tbody></table></p><p>*For populations that contain a significant risk, we are required to perform substantive procedures that are specifically responsive to that risk.</p>",
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "Guidance",
                    "dependencies": "",
                    "questionClientId": "zMVhj",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": null,
                    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "45cf5b45-ed21-4af0-9268-ffc406c9c0b1",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "guidances": [
                        {
                            "id": "04682df1-556a-4483-84e3-c224aa2613e4",
                            "type": "Information",
                            "text": "<p><table><thead><tr><th>Threshold not to exceed the lower of</th><th>Lower risk without control reliance</th><th>Higher risk without control reliance</th><th>Lower risk with control reliance</th><th>Higher risk with control reliance</th><th>Significant risk with control reliance*</th></tr></thead><tbody><tr><td>Percentage of disaggregated recorded amount, or</td><td>22%</td><td>15%</td><td>35%</td><td>25%</td><td>20%</td></tr><tr><td>Percentage of performance materiality</td><td>65%</td><td>45%</td><td>95%</td><td>90%</td><td>50%</td></tr></tbody></table></p><p>*For populations that contain a significant risk, we are required to perform substantive procedures that are specifically responsive to that risk.</p>",
                            "title": "Threshold guidance",
                            "link": "",
                            "domainLink": "",
                            "sourcePublication": null,
                            "sourceSection": null,
                            "activeSourcePublication": null,
                            "activeSourceSection": null,
                            "minValue": null,
                            "maxValue": null,
                            "extendedMinValue": null,
                            "extendedMaxValue": null,
                            "isFsl": false,
                            "parentRowId": null,
                            "parentColumnId": null,
                            "parentObjectType": "Guidance",
                            "parentObjectName": "Question",
                            "parentId": "e0d9c8c7-0cd3-4770-85ca-5dedc1e3e469",
                            "childId": null,
                            "guidanceId": "00000000-0000-0000-0000-000000000000",
                            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                            "sourceTodoId": null,
                            "sourceSectionId": null,
                            "listValueId": 0,
                            "isExpandByDefault": false,
                            "isVisualizationDashboard": false,
                            "titleTranslationArgs": null,
                            "isPanel": true
                        }
                    ],
                    "isPanel": true,
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1,
                    "renderType": "FIELD",
                    "autoName": "",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final"
                },
                {
                    "id": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                    "createdTime": "2023-04-06T03:53:33.107159",
                    "objectNumber": 7,
                    "groupName": "Plan SAP",
                    "heading": "",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "mWAOP",
                    "isNested": false,
                    "answers": [
                        {
                            "answerClientId": "yvXmT",
                            "ljkfl": "Significant",
                            "mjpuE": "15",
                            "Hxxhy": "Not relying on controls",
                            "VhlUV": "45"
                        }
                    ],
                    "widgetAnswers": [],
                    "subHeadings": [
                        {
                            "entries": {},
                            "id": "48952e57-e7d8-4fad-81d9-e49f6dc12f19",
                            "questionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                            "subHeading": "Risk classification",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 1,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "ljkfl",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "yvXmT",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "0b25d541-9893-4ee5-8402-284588fc1d07",
                            "questionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                            "subHeading": "Control reliance approach",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 2,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "Hxxhy",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "yvXmT",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "4db82b78-6fc8-4c9b-bb40-8bd03ba71ea9",
                            "questionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                            "subHeading": "Percentage of disaggregated recorded amount",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 3,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "mjpuE",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "yvXmT",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "844f3116-4e3c-4684-9a18-325cab0e3f09",
                            "questionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                            "subHeading": "Percentage of performance materiality",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 4,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "VhlUV",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "yvXmT",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        }
                    ],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "id": "8b7a9c72-58c5-4f90-8a9e-a1f35222a217",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                        "contentTitle": "",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"Risk classification\",\"order\":0},{\"caption\":\"Control reliance approach\",\"order\":1},{\"caption\":\"Percentage of disaggregated recorded amount\",\"order\":2},{\"caption\":\"Percentage of performance materiality\",\"order\":3}],\"embeddedText\":[{\"caption\":\"Not relying on controls\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "54490683",
                        "questionDisplayTypeName": "DTWWidgetThresholdCalculatorWOControlReliance",
                        "isActive": true,
                        "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                        "accountingPeriodType": null,
                        "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null
                    },
                    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "97f97d28-d761-4948-be3b-ec1f4fe79b91",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1,
                    "commonTools": [],
                    "renderType": "FIELD",
                    "autoName": "DTWWidgetThresholdCalculatorWOControlReliance",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final"
                },
                {
                    "id": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                    "createdTime": "2023-04-06T03:53:33.1072978",
                    "objectNumber": 8,
                    "groupName": "Plan SAP",
                    "heading": "Guidance",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "glhqk",
                    "isNested": false,
                    "answers": [
                        {
                            "answerClientId": "okhzU",
                            "userAnswer_TKNYz": "",
                            "userAnswer_OnUVh": "",
                            "userAnswer_ZPSYU": "",
                            "userAnswer_KHpvp": "",
                            "TKNYz": "",
                            "OnUVh": "",
                            "ZPSYU": "",
                            "KHpvp": ""
                        }
                    ],
                    "widgetAnswers": [],
                    "subHeadings": [
                        {
                            "entries": {},
                            "id": "54fb0956-544c-4797-a6e7-aa4d9e4d41b6",
                            "questionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                            "subHeading": "Risk classification",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 1,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "TKNYz",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": null,
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "d5409e5a-cd29-4fb1-bff4-5254337fba03",
                            "questionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                            "subHeading": "Control reliance approach",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 2,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "OnUVh",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": null,
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "b98022c9-d3ec-4115-a356-582f9f7f93f4",
                            "questionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                            "subHeading": "Percentage of disaggregated recorded amount",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 3,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "ZPSYU",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": null,
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "5d444032-cca7-4f4e-b586-bfef5cc0155c",
                            "questionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                            "subHeading": "Percentage of performance materiality",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 4,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "KHpvp",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": null,
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        }
                    ],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "id": "b9dc2699-4a8c-412c-9efa-aacc8f40378b",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                        "contentTitle": "Guidance",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"Risk classification\",\"order\":0},{\"caption\":\"Control reliance approach\",\"order\":1},{\"caption\":\"Percentage of disaggregated recorded amount\",\"order\":2},{\"caption\":\"Percentage of performance materiality\",\"order\":3}],\"embeddedText\":[{\"caption\":\"Relying on controls\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "54490682",
                        "questionDisplayTypeName": "DTWWidgetThresholdCalculatorWControlReliance",
                        "isActive": true,
                        "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                        "accountingPeriodType": null,
                        "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null
                    },
                    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "e0b22ccf-8176-4c33-845a-090c1c333d83",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": true,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "isActive": false,
                    "reviewData": {},
                    "updateVersion": 1,
                    "commonTools": [],
                    "renderType": "FIELD",
                    "autoName": "DTWWidgetThresholdCalculatorWControlReliance",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final"
                },
                {
                    "id": "34abbda6-b10d-4ac5-a307-08b8a10047ef",
                    "createdTime": "2023-04-06T03:53:33.1073645",
                    "objectNumber": 9,
                    "groupName": "Plan SAP",
                    "heading": "",
                    "description": "When we design a substantive analytical procedure, the population we are testing has the same RoMMs, processes, and controls so that the conclusions reached on the population can extend over the entire population. If the RoMMs, processes, or controls vary within the population, that is an indicator to further disaggregate the population before designing the substantive analytical procedure. In circumstances in which we are not able to develop an expectation that will be sufficiently precise to address the RoMM, it may also be beneficial to disaggregate the population. \r\n\r\nA disaggregated part is a portion of a population subject to examination for which we determine we can develop a sufficiently precise expectation that is likely to identify a material misstatement.As we disaggregate the audit population into smaller parts, there is an increase in the work required to develop expectations, identify significant differences, investigate differences, and evaluate findings because a separate threshold is applied for each disaggregated part. Disaggregating a population into too many parts may result in disaggregated populations that are not meaningful and provide no additional benefit to the precision of the expectation (i.e., further disaggregation does not increase the preciseness of the expectation). Therefore, we may only need to disaggregate to the extent necessary to adequately respond to the RoMM and enable us to detect misstatements that, if combined with misstatements in other classes of transactions, account balances, or disclosures, may be material.\" ",
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "Guidance",
                    "dependencies": "",
                    "questionClientId": "TwKoA",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": null,
                    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "39c04634-4d0d-47ee-8f7c-2249d14998fb",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "guidances": [
                        {
                            "id": "154d952d-a68c-4aff-9765-f826c9881da0",
                            "type": "Information",
                            "text": "When we design a substantive analytical procedure, the population we are testing has the same RoMMs, processes, and controls so that the conclusions reached on the population can extend over the entire population. If the RoMMs, processes, or controls vary within the population, that is an indicator to further disaggregate the population before designing the substantive analytical procedure. In circumstances in which we are not able to develop an expectation that will be sufficiently precise to address the RoMM, it may also be beneficial to disaggregate the population. \r\n\r\nA disaggregated part is a portion of a population subject to examination for which we determine we can develop a sufficiently precise expectation that is likely to identify a material misstatement.As we disaggregate the audit population into smaller parts, there is an increase in the work required to develop expectations, identify significant differences, investigate differences, and evaluate findings because a separate threshold is applied for each disaggregated part. Disaggregating a population into too many parts may result in disaggregated populations that are not meaningful and provide no additional benefit to the precision of the expectation (i.e., further disaggregation does not increase the preciseness of the expectation). Therefore, we may only need to disaggregate to the extent necessary to adequately respond to the RoMM and enable us to detect misstatements that, if combined with misstatements in other classes of transactions, account balances, or disclosures, may be material.\" ",
                            "title": "Guidance for disaggregation of population",
                            "link": "",
                            "domainLink": "",
                            "sourcePublication": null,
                            "sourceSection": null,
                            "activeSourcePublication": null,
                            "activeSourceSection": null,
                            "minValue": null,
                            "maxValue": null,
                            "extendedMinValue": null,
                            "extendedMaxValue": null,
                            "isFsl": false,
                            "parentRowId": null,
                            "parentColumnId": null,
                            "parentObjectType": "Guidance",
                            "parentObjectName": "Question",
                            "parentId": "34abbda6-b10d-4ac5-a307-08b8a10047ef",
                            "childId": null,
                            "guidanceId": "00000000-0000-0000-0000-000000000000",
                            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                            "sourceTodoId": null,
                            "sourceSectionId": null,
                            "listValueId": 0,
                            "isExpandByDefault": false,
                            "isVisualizationDashboard": false,
                            "titleTranslationArgs": null,
                            "isPanel": true
                        }
                    ],
                    "isPanel": true,
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1,
                    "renderType": "FIELD",
                    "autoName": "",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final"
                },
                {
                    "id": "065ddd24-3c90-4ce0-bcc6-d4f8d257fc05",
                    "createdTime": "2023-04-06T03:53:33.1075455",
                    "objectNumber": 10,
                    "groupName": "Plan SAP",
                    "heading": "",
                    "description": "Disaggregation of population:",
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "Question",
                    "dependencies": "",
                    "questionClientId": "LJVmt",
                    "isNested": false,
                    "answers": [
                        {
                            "answerClientId": "bAdZd",
                            "userAnswer_EaTbb": "",
                            "EaTbb": ""
                        }
                    ],
                    "widgetAnswers": [],
                    "subHeadings": [
                        {
                            "entries": {},
                            "id": "6eec71d4-f74f-431a-80e1-132a60ed1065",
                            "questionId": "065ddd24-3c90-4ce0-bcc6-d4f8d257fc05",
                            "subHeading": "",
                            "inputType": "ComplexText",
                            "type": "",
                            "ordering": 1,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "EaTbb",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": null,
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        }
                    ],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": null,
                    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "3bfea5c7-4e2f-4ad2-ad0f-0f6655d11324",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1,
                    "renderType": "FIELD",
                    "autoName": "Disaggregation of population:",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final"
                },
                {
                    "id": "4077afbf-d2d6-4bc3-82f7-e944e523f606",
                    "createdTime": "2023-04-06T03:53:33.1076034",
                    "objectNumber": 11,
                    "groupName": "Plan SAP",
                    "heading": "",
                    "description": "Use this textbox to document considerations related to the appropriate level of disaggregation. ",
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "Instruction",
                    "dependencies": "",
                    "questionClientId": "ydQBT",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": null,
                    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "91181325-05da-4bd7-9d8b-a1fb279a1471",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "guidances": [
                        {
                            "id": "03568970-9f36-48d9-b6e7-52f801fbd865",
                            "type": "Instruction",
                            "text": "Use this textbox to document considerations related to the appropriate level of disaggregation. ",
                            "title": "",
                            "link": "",
                            "domainLink": "",
                            "sourcePublication": null,
                            "sourceSection": null,
                            "activeSourcePublication": null,
                            "activeSourceSection": null,
                            "minValue": null,
                            "maxValue": null,
                            "extendedMinValue": null,
                            "extendedMaxValue": null,
                            "isFsl": false,
                            "parentRowId": null,
                            "parentColumnId": null,
                            "parentObjectType": "Instruction",
                            "parentObjectName": "Question",
                            "parentId": "4077afbf-d2d6-4bc3-82f7-e944e523f606",
                            "childId": null,
                            "guidanceId": "00000000-0000-0000-0000-000000000000",
                            "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                            "sourceTodoId": null,
                            "sourceSectionId": null,
                            "listValueId": 0,
                            "isExpandByDefault": false,
                            "isVisualizationDashboard": false,
                            "titleTranslationArgs": null,
                            "isPanel": true
                        }
                    ],
                    "isPanel": true,
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1,
                    "renderType": "FIELD",
                    "autoName": "",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final"
                },
                {
                    "id": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                    "createdTime": "2023-04-06T03:53:33.1078591",
                    "objectNumber": 12,
                    "groupName": "Plan SAP",
                    "heading": "",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "yqJZt",
                    "isNested": false,
                    "answers": [
                        {
                            "answerClientId": "AaxZS",
                            "kIlYl": "778d04ba-1b14-48cd-ba26-e24d6c1fd3f6"
                        }
                    ],
                    "widgetAnswers": [],
                    "subHeadings": [
                        {
                            "entries": {},
                            "id": "3abfe0c4-3d04-4ade-a14e-eab8930beee7",
                            "questionId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                            "subHeading": "",
                            "inputType": "DtwWidgetTypeOfDisaggregation",
                            "type": "",
                            "ordering": 1,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "kIlYl",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "AaxZS",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        }
                    ],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "wpSourceDocuments": [],
                        "data": [
                            {
                                "answerContent": "{\"AnswerContent\":\"By account\",\"OtherValue\":\"\"}",
                                "wpSubHeadingId": "3abfe0c4-3d04-4ade-a14e-eab8930beee7",
                                "wpId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                                "answerId": 0,
                                "status": 1,
                                "answerClientId": "AaxZS",
                                "subHeadingClientId": "kIlYl",
                                "id": "7bacb9a2-e2ee-4f80-85cc-ef2ebffef87d",
                                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                "wpQuestionId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                                "isActive": false,
                                "actionStatus": 0,
                                "order": null,
                                "changedFields": []
                            },
                            {
                                "answerContent": "{\"AnswerContent\":\"Others (please specify)\",\"OtherValue\":\"\"}",
                                "wpSubHeadingId": "3abfe0c4-3d04-4ade-a14e-eab8930beee7",
                                "wpId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                                "answerId": 1,
                                "status": 1,
                                "answerClientId": "AaxZS",
                                "subHeadingClientId": "kIlYl",
                                "id": "778d04ba-1b14-48cd-ba26-e24d6c1fd3f6",
                                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                "wpQuestionId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                                "isActive": true,
                                "actionStatus": 0,
                                "order": null,
                                "changedFields": []
                            },
                            {
                                "answerContent": "{\"AnswerContent\":\"No disaggregation\",\"OtherValue\":\"\"}",
                                "wpSubHeadingId": "3abfe0c4-3d04-4ade-a14e-eab8930beee7",
                                "wpId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                                "answerId": 2,
                                "status": 1,
                                "answerClientId": "AaxZS",
                                "subHeadingClientId": "kIlYl",
                                "id": "f2e32fae-79af-4d98-a751-9c81eda071fa",
                                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                "wpQuestionId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                                "isActive": false,
                                "actionStatus": 0,
                                "order": null,
                                "changedFields": []
                            }
                        ],
                        "id": "f8a77fed-0725-4f40-a3ee-5e513289efc4",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                        "contentTitle": "",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"Type of disaggregation?\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"By account\",\"Others (please specify)\",\"No disaggregation\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "66439933",
                        "questionDisplayTypeName": "DtwWidgetTypeOfDisaggregation",
                        "isActive": true,
                        "engagementBusinessId": null,
                        "accountingPeriodType": null,
                        "currentUser": "00000000-0000-0000-0000-000000000000",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": null,
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null
                    },
                    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "fc91b2fd-2a3d-4297-8022-8c4692891bce",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1,
                    "commonTools": [],
                    "renderType": "FIELD",
                    "autoName": "DtwWidgetTypeOfDisaggregation",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final"
                },
                {
                    "id": "3a808795-c663-4a3d-9e46-73dc72e52ded",
                    "createdTime": "2023-04-06T03:53:33.1079799",
                    "objectNumber": 13,
                    "groupName": "Plan SAP",
                    "heading": "",
                    "description": "When the type of disaggregation is by account, complete the mapping of accounts in the following table and select the appropriate approach for developing expectation in the next table",
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "Instruction",
                    "dependencies": "",
                    "questionClientId": "TBKhD",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": null,
                    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "34f3cbb1-423a-425b-bb3b-7766d20f761f",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "guidances": [
                        {
                            "id": "548a434d-780a-43a9-b9bc-99a8e476cf63",
                            "type": "Instruction",
                            "text": "When the type of disaggregation is by account, complete the mapping of accounts in the following table and select the appropriate approach for developing expectation in the next table",
                            "title": "",
                            "link": "",
                            "domainLink": "",
                            "sourcePublication": null,
                            "sourceSection": null,
                            "activeSourcePublication": null,
                            "activeSourceSection": null,
                            "minValue": null,
                            "maxValue": null,
                            "extendedMinValue": null,
                            "extendedMaxValue": null,
                            "isFsl": false,
                            "parentRowId": null,
                            "parentColumnId": null,
                            "parentObjectType": "Instruction",
                            "parentObjectName": "Question",
                            "parentId": "3a808795-c663-4a3d-9e46-73dc72e52ded",
                            "childId": null,
                            "guidanceId": "00000000-0000-0000-0000-000000000000",
                            "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                            "sourceTodoId": null,
                            "sourceSectionId": null,
                            "listValueId": 0,
                            "isExpandByDefault": false,
                            "isVisualizationDashboard": false,
                            "titleTranslationArgs": null,
                            "isPanel": true
                        }
                    ],
                    "isPanel": true,
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1,
                    "renderType": "FIELD",
                    "autoName": "",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final"
                },
                {
                    "id": "9d78bd33-994a-4e92-adb7-c9d5c16162fd",
                    "createdTime": "2023-04-06T03:53:33.1081524",
                    "objectNumber": 14,
                    "groupName": "Plan SAP",
                    "heading": "",
                    "description": "When the type of disaggregation is by others, add relevant rows for your disaggregation using the + icon and fill up the disaggregation table.",
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "Instruction",
                    "dependencies": "",
                    "questionClientId": "zmzxI",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": null,
                    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "aab91981-e476-4788-b009-0a78329a7ac8",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "guidances": [
                        {
                            "id": "1aa91e5a-3898-4374-9249-221f8774162f",
                            "type": "Instruction",
                            "text": "When the type of disaggregation is by others, add relevant rows for your disaggregation using the + icon and fill up the disaggregation table.",
                            "title": "",
                            "link": "",
                            "domainLink": "",
                            "sourcePublication": null,
                            "sourceSection": null,
                            "activeSourcePublication": null,
                            "activeSourceSection": null,
                            "minValue": null,
                            "maxValue": null,
                            "extendedMinValue": null,
                            "extendedMaxValue": null,
                            "isFsl": false,
                            "parentRowId": null,
                            "parentColumnId": null,
                            "parentObjectType": "Instruction",
                            "parentObjectName": "Question",
                            "parentId": "9d78bd33-994a-4e92-adb7-c9d5c16162fd",
                            "childId": null,
                            "guidanceId": "00000000-0000-0000-0000-000000000000",
                            "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                            "sourceTodoId": null,
                            "sourceSectionId": null,
                            "listValueId": 0,
                            "isExpandByDefault": false,
                            "isVisualizationDashboard": false,
                            "titleTranslationArgs": null,
                            "isPanel": true
                        }
                    ],
                    "isPanel": true,
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1,
                    "renderType": "FIELD",
                    "autoName": "",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final"
                },
                {
                    "id": "a3b55989-cf03-485f-9c25-bbeb5aa48f61",
                    "createdTime": "2023-04-06T03:53:33.1083191",
                    "objectNumber": 15,
                    "groupName": "Plan SAP",
                    "heading": "",
                    "description": "Select the appropriate approach for developing expectation.",
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "Instruction",
                    "dependencies": "",
                    "questionClientId": "irxGk",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": null,
                    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "b04c12ba-c9b6-4da2-9467-80cbfa880680",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "guidances": [
                        {
                            "id": "4feb10cd-13b3-465d-8207-f8a32a9517df",
                            "type": "Instruction",
                            "text": "Select the appropriate approach for developing expectation.",
                            "title": "",
                            "link": "",
                            "domainLink": "",
                            "sourcePublication": null,
                            "sourceSection": null,
                            "activeSourcePublication": null,
                            "activeSourceSection": null,
                            "minValue": null,
                            "maxValue": null,
                            "extendedMinValue": null,
                            "extendedMaxValue": null,
                            "isFsl": false,
                            "parentRowId": null,
                            "parentColumnId": null,
                            "parentObjectType": "Instruction",
                            "parentObjectName": "Question",
                            "parentId": "a3b55989-cf03-485f-9c25-bbeb5aa48f61",
                            "childId": null,
                            "guidanceId": "00000000-0000-0000-0000-000000000000",
                            "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                            "sourceTodoId": null,
                            "sourceSectionId": null,
                            "listValueId": 0,
                            "isExpandByDefault": false,
                            "isVisualizationDashboard": false,
                            "titleTranslationArgs": null,
                            "isPanel": true
                        }
                    ],
                    "isPanel": true,
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1,
                    "renderType": "FIELD",
                    "autoName": "",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final"
                },
                {
                    "id": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                    "createdTime": "2023-04-06T03:53:33.1085659",
                    "objectNumber": 16,
                    "groupName": "Plan SAP",
                    "heading": "Disaggregation selection table",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "MjVVw",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "data": [
                            {
                                "trialBalanceAccountId": "b610cf41-9db5-4cec-a54c-eced6acb8f6e",
                                "accountNumber": "1605",
                                "accountName": "Furniture and Fixtures",
                                "priorPeriodAmount": 889827.75,
                                "currentPeriodAmount": -988697.5,
                                "disaggregationPartNameId": null,
                                "disaggregationPartName": null,
                                "componentName": "May31-newcode-2",
                                "engagementAccountType": 0,
                                "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                "id": "e63c2204-f108-481a-a59f-55ca64591f1d",
                                "todoId": "00000000-0000-0000-0000-000000000000",
                                "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                                "isActive": true,
                                "actionStatus": 1,
                                "order": null,
                                "changedFields": []
                            },
                            {
                                "trialBalanceAccountId": "de310030-2d69-4a2d-93ed-0ca5704bf8b2",
                                "accountNumber": "1603",
                                "accountName": "Machinery",
                                "priorPeriodAmount": 4168944,
                                "currentPeriodAmount": 4632160,
                                "disaggregationPartNameId": null,
                                "disaggregationPartName": null,
                                "componentName": "May31-newcode-2",
                                "engagementAccountType": 0,
                                "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                "id": "0a42cfd7-b8e6-4aa9-a2bc-18aeeea73d06",
                                "todoId": "00000000-0000-0000-0000-000000000000",
                                "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                                "isActive": true,
                                "actionStatus": 1,
                                "order": null,
                                "changedFields": []
                            },
                            {
                                "trialBalanceAccountId": "8809cfeb-1b72-4196-b347-0fb8ab978f8b",
                                "accountNumber": "1607",
                                "accountName": "Accumulated Depreciation",
                                "priorPeriodAmount": -5519435.4,
                                "currentPeriodAmount": -6132706,
                                "disaggregationPartNameId": null,
                                "disaggregationPartName": null,
                                "componentName": "May31-newcode-2",
                                "engagementAccountType": 0,
                                "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                "id": "546625e7-e307-4bef-bfa3-21e2dfb6833e",
                                "todoId": "00000000-0000-0000-0000-000000000000",
                                "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                                "isActive": true,
                                "actionStatus": 1,
                                "order": null,
                                "changedFields": []
                            },
                            {
                                "trialBalanceAccountId": "7d4f5ac6-0c21-4a44-a952-4598a29bdd47",
                                "accountNumber": "1602",
                                "accountName": "Building",
                                "priorPeriodAmount": 5691111.75,
                                "currentPeriodAmount": 6323457.5,
                                "disaggregationPartNameId": null,
                                "disaggregationPartName": null,
                                "componentName": "May31-newcode-2",
                                "engagementAccountType": 0,
                                "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                "id": "d61de3eb-58bb-484a-bc87-bbce8aa6f528",
                                "todoId": "00000000-0000-0000-0000-000000000000",
                                "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                                "isActive": true,
                                "actionStatus": 1,
                                "order": null,
                                "changedFields": []
                            },
                            {
                                "trialBalanceAccountId": "05f634bf-4036-4c9f-89d3-8471629cd0f5",
                                "accountNumber": "1606",
                                "accountName": "Automobiles",
                                "priorPeriodAmount": 432000,
                                "currentPeriodAmount": -480000,
                                "disaggregationPartNameId": null,
                                "disaggregationPartName": null,
                                "componentName": "May31-newcode-2",
                                "engagementAccountType": 0,
                                "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                "id": "bf87e0cb-bb77-431e-94f6-c9ddaeff2e50",
                                "todoId": "00000000-0000-0000-0000-000000000000",
                                "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                                "isActive": true,
                                "actionStatus": 1,
                                "order": null,
                                "changedFields": []
                            },
                            {
                                "trialBalanceAccountId": "06a8c140-18bc-452a-9d77-8ead8030f43e",
                                "accountNumber": "1604",
                                "accountName": "Computer Equipment",
                                "priorPeriodAmount": 1013850,
                                "currentPeriodAmount": -1126500,
                                "disaggregationPartNameId": null,
                                "disaggregationPartName": null,
                                "componentName": "May31-newcode-2",
                                "engagementAccountType": 0,
                                "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                "id": "4eb92315-4eae-40e7-b1ba-aa2121644860",
                                "todoId": "00000000-0000-0000-0000-000000000000",
                                "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                                "isActive": true,
                                "actionStatus": 1,
                                "order": null,
                                "changedFields": []
                            },
                            {
                                "trialBalanceAccountId": "8c951d97-515d-4616-8f4d-7e2176ae18cb",
                                "accountNumber": "1601",
                                "accountName": "Land",
                                "priorPeriodAmount": 3511014.75,
                                "currentPeriodAmount": 3901127.5,
                                "disaggregationPartNameId": null,
                                "disaggregationPartName": null,
                                "componentName": "May31-newcode-2",
                                "engagementAccountType": 0,
                                "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                "id": "1f327dc9-3367-4d83-a561-042c1b93fc46",
                                "todoId": "00000000-0000-0000-0000-000000000000",
                                "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                                "isActive": true,
                                "actionStatus": 1,
                                "order": null,
                                "changedFields": []
                            }
                        ],
                        "disaggregationPartNames": [],
                        "id": "822dbe3b-fa05-49f1-8fc1-02f4f83b3810",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                        "contentTitle": "Disaggregation selection table",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"ID\",\"order\":0},{\"caption\":\"Account\",\"order\":1},{\"caption\":\"CP Preliminary\",\"order\":2},{\"caption\":\"PP Final\",\"order\":3},{\"caption\":\"Determine disaggregation part\",\"order\":4}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\".\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "66439222",
                        "questionDisplayTypeName": "DtwWidgetSAPDisaggregationSelectionTable",
                        "isActive": true,
                        "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                        "accountingPeriodType": null,
                        "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null,
                        "questionActive": false,
                        "reviewData": {}
                    },
                    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "ccca170e-5c80-411d-a467-a2db6ef1ae20",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": true,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "isActive": false,
                    "reviewData": {},
                    "updateVersion": 1,
                    "commonTools": [],
                    "renderType": "FIELD",
                    "autoName": "DtwWidgetSAPDisaggregationSelectionTable",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final"
                },
                {
                    "id": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                    "createdTime": "2023-04-06T03:53:33.1086938",
                    "objectNumber": 17,
                    "groupName": "Plan SAP",
                    "heading": "Approach selection table",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "AMYhk",
                    "isNested": false,
                    "answers": [
                        {
                            "answerClientId": "fdd29",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                            "PmOiW": "fdd29aea-be1a-47f6-923a-6bbd37c0c6c5",
                            "jXmBD": "38b296e3-c926-4a51-8425-a931c911498b"
                        },
                        {
                            "answerClientId": "1db7a",
                            "jXmBD": "d099eecf-cd2e-426e-a91f-2751e9e0e7d0",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                            "PmOiW": "1db7a6a2-af09-46a7-83e0-43bc280251f2"
                        },
                        {
                            "answerClientId": "3f9dd",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                            "jXmBD": "6724e2d8-094b-485f-a5ad-9eeec801492d",
                            "PmOiW": "3f9dd661-e8a1-445f-9b85-18e341d1595d"
                        },
                        {
                            "answerClientId": "4dc39",
                            "jXmBD": "f4f67320-b3dd-4970-bc85-625a9b6c71f7",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                            "PmOiW": "4dc393d8-000f-46f0-9f4b-2395afc9e341"
                        },
                        {
                            "answerClientId": "d2737",
                            "jXmBD": "38b296e3-c926-4a51-8425-a931c911498b",
                            "PmOiW": "d2737cbb-eacb-4d5b-8161-b068e2650db4",
                            "nLPgt": "6f75a1fa-54be-442a-8c08-ccec4b2b0b9d"
                        },
                        {
                            "answerClientId": "60f0e",
                            "PmOiW": "60f0e010-a8ba-45fd-90f3-95af1026e740",
                            "nLPgt": "6f75a1fa-54be-442a-8c08-ccec4b2b0b9d",
                            "jXmBD": "6724e2d8-094b-485f-a5ad-9eeec801492d"
                        },
                        {
                            "answerClientId": "894b9",
                            "jXmBD": "02c2c3b7-c361-4c5c-b6fe-d907921094dd",
                            "PmOiW": "894b9a95-bdf5-46b5-bc77-79c88211b477",
                            "nLPgt": ""
                        },
                        {
                            "answerClientId": "59f8f",
                            "jXmBD": "24d6d90d-28f8-470f-b6d3-b8e6cb4e3879",
                            "PmOiW": "59f8fd0e-5abe-44a1-a6f6-3306e4462bc9",
                            "nLPgt": ""
                        },
                        {
                            "answerClientId": "c3c28",
                            "PmOiW": "c3c28e30-bcee-44b6-86fd-dea80275d9c9",
                            "nLPgt": "",
                            "jXmBD": "0264f9fb-9e7b-437c-94be-5ab6cc22e3d8"
                        },
                        {
                            "answerClientId": "ed1a8",
                            "jXmBD": "bda76908-8688-487d-a4f8-71692e6b0d36",
                            "PmOiW": "ed1a8738-a5f8-470a-8112-f74b209f4a60",
                            "nLPgt": ""
                        },
                        {
                            "answerClientId": "c67ea",
                            "jXmBD": "e8ed4cb4-c487-45fd-b642-a31bb0224532",
                            "nLPgt": "",
                            "PmOiW": "c67ea63d-c8d1-43af-a1ab-5b3a18c15d0b"
                        },
                        {
                            "answerClientId": "9ce4d",
                            "nLPgt": "",
                            "PmOiW": "9ce4d384-4cf5-4d7a-aeaa-5c62c454386b",
                            "jXmBD": "fa5f6b9c-976d-465d-9c4a-f3fdfd91e115"
                        },
                        {
                            "answerClientId": "d87d4",
                            "jXmBD": "d0decd29-fa9a-4499-bb0d-78dab90e4831",
                            "PmOiW": "d87d4a8f-dc36-46f9-8793-b6a41805ebfd",
                            "nLPgt": ""
                        },
                        {
                            "answerClientId": "c26d9",
                            "nLPgt": "",
                            "PmOiW": "c26d9b8f-5f1c-47cd-ae8a-dbab012b9656",
                            "jXmBD": "8c80d0c0-0dd8-466d-9e99-6b208220a9bf"
                        },
                        {
                            "answerClientId": "37642",
                            "nLPgt": "",
                            "PmOiW": "376421b1-632b-459d-8615-570295567f97",
                            "jXmBD": "505973b4-9ad3-4efb-9874-346da6e1fbd9"
                        },
                        {
                            "answerClientId": "90730",
                            "PmOiW": "90730dec-3b11-4d5d-90af-68e71507ad15",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                            "jXmBD": "daa32315-662b-4ddd-8ac9-6d333a1ac59f"
                        },
                        {
                            "answerClientId": "07a02",
                            "PmOiW": "07a02223-37c3-4227-b717-8861fc266310",
                            "jXmBD": "57d1daae-ad0a-474c-82a8-b7db96fe00a2",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                        },
                        {
                            "answerClientId": "86dc4",
                            "jXmBD": "a45d8bc5-5df3-4f87-aa8e-4dffbac98ed1",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                            "PmOiW": "86dc44e4-9b4c-41a8-8e72-72108fddc34c"
                        },
                        {
                            "answerClientId": "0e89d",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                            "jXmBD": "6918c499-1dfc-4198-b477-670cd9567144",
                            "PmOiW": "0e89de03-48ad-4cd9-abaf-c6afb5bf0255"
                        },
                        {
                            "answerClientId": "99137",
                            "PmOiW": "99137a93-589d-4c2a-97d0-73772582db97",
                            "jXmBD": "b11c4d8f-700d-4904-ab5f-277328896c97",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                        },
                        {
                            "answerClientId": "fd844",
                            "PmOiW": "fd8449c5-0a0b-4715-b23a-7ab9a6dc6542",
                            "jXmBD": "628d81be-0da2-48ab-a9ad-b48b1ee88d22",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                        },
                        {
                            "answerClientId": "bb73b",
                            "PmOiW": "bb73b7c5-ed3d-47d9-9a7c-16b527b237b4",
                            "jXmBD": "713c9ef0-c4bc-4972-84df-e16d747d5874",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                        },
                        {
                            "answerClientId": "fb1d6",
                            "PmOiW": "fb1d6c70-4d31-431f-ac84-1b8bc4c06be9",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                            "jXmBD": "860be722-60dd-4a0e-ba6f-62f7441468c5"
                        },
                        {
                            "answerClientId": "47c83",
                            "PmOiW": "47c83674-f464-4051-a7da-0a2527e4f491",
                            "jXmBD": "c9ae5d4d-c556-4f73-95ce-397f3e27d4da",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                        },
                        {
                            "answerClientId": "650c0",
                            "PmOiW": "650c0103-4668-472e-a2f4-1ee9d113b1e1",
                            "jXmBD": "3a218e60-66f2-4488-b258-dd8f8eae75f1",
                            "nLPgt": ""
                        },
                        {
                            "answerClientId": "714a7",
                            "nLPgt": "",
                            "PmOiW": "714a7a02-4e8d-40d5-a09a-d9c1fbe22cdc",
                            "jXmBD": "87f95b10-ce7c-4557-ade4-dbb3fb12146e"
                        },
                        {
                            "answerClientId": "be7f3",
                            "PmOiW": "be7f3b7c-4843-44e4-8eea-8b4a486bd6ea",
                            "nLPgt": "",
                            "jXmBD": "00d42e59-e14c-4e2f-96a9-1feb82e70cfc"
                        },
                        {
                            "answerClientId": "456cc",
                            "PmOiW": "456ccdcb-7032-4a4e-ab7a-7dbb3c45a228",
                            "jXmBD": "d722945a-ca1a-410c-856a-0828f59f4977",
                            "nLPgt": ""
                        },
                        {
                            "answerClientId": "5482f",
                            "PmOiW": "5482fa74-ab8e-4b19-940e-fd0bd70950e2",
                            "jXmBD": "465a1eb7-14fd-4376-b337-5282c6d89b29",
                            "nLPgt": ""
                        },
                        {
                            "answerClientId": "96b07",
                            "jXmBD": "e047fd68-8db8-4de2-94f3-b07a54f92e8a",
                            "nLPgt": "",
                            "PmOiW": "96b07629-7f58-4f65-be46-b14f4dab2c63"
                        },
                        {
                            "answerClientId": "dfd2b",
                            "jXmBD": "c971ed85-36cc-42a7-bc5d-4362cd02ab74",
                            "PmOiW": "dfd2bfc9-6c85-4104-8ff9-fe5822ce4bf6",
                            "nLPgt": ""
                        },
                        {
                            "answerClientId": "16351",
                            "PmOiW": "16351586-a7e7-492d-b2fb-b86b222aa142",
                            "nLPgt": "",
                            "jXmBD": "d6d11c8f-6d65-41ff-bc7d-ea8ae300f478"
                        },
                        {
                            "answerClientId": "274d6",
                            "jXmBD": "0f8e515b-1e94-47b7-9f6a-a1f519b3d471",
                            "nLPgt": "",
                            "PmOiW": "274d6ed6-95bc-415c-8f51-f971f89363c4"
                        },
                        {
                            "answerClientId": "e6a11",
                            "jXmBD": "d3b3f7fd-7bcd-43e8-bf54-bc4ace159792",
                            "PmOiW": "e6a11e7f-79bf-453a-b43f-032cc38e5f7a",
                            "nLPgt": ""
                        },
                        {
                            "answerClientId": "c00af",
                            "nLPgt": "",
                            "PmOiW": "c00afd74-ef24-459f-85d1-01347846f71c",
                            "jXmBD": "729905d4-440b-42a8-9a9a-16499be8cfc6"
                        },
                        {
                            "answerClientId": "05217",
                            "PmOiW": "0521747a-eaa0-4dc7-b5ad-591c624013ee",
                            "nLPgt": "",
                            "jXmBD": "a13cc5bf-6948-45c1-a274-ee8849c43db1"
                        },
                        {
                            "answerClientId": "900a5",
                            "PmOiW": "900a50d4-259c-4b55-b086-3bdcabefe709",
                            "jXmBD": "8b7ad300-e905-4da0-b17e-97708c4f4cd7",
                            "nLPgt": ""
                        },
                        {
                            "answerClientId": "be346",
                            "PmOiW": "be3467ba-7a2c-44e7-8544-67befe256232",
                            "jXmBD": "8494ee0f-3835-4f78-9fc3-37276261b451",
                            "nLPgt": ""
                        },
                        {
                            "answerClientId": "60ab5",
                            "nLPgt": "",
                            "PmOiW": "60ab5259-d159-469b-afa0-0b5dcc322a60",
                            "jXmBD": "858e27c3-da87-4bc6-8530-81e5a2b08241"
                        },
                        {
                            "answerClientId": "e99ee",
                            "jXmBD": "e5738fc6-fb2e-4364-b7f1-17d6884d9e08",
                            "nLPgt": "",
                            "PmOiW": "e99ee201-1978-42e5-9e7e-e8166c1aea97"
                        },
                        {
                            "answerClientId": "c6328",
                            "nLPgt": "",
                            "PmOiW": "c6328d23-3902-480d-b0e3-fcb49acc8118",
                            "jXmBD": "74741193-4a40-4c27-ae58-38f7744371b7"
                        },
                        {
                            "answerClientId": "00cfc",
                            "nLPgt": "",
                            "jXmBD": "cf62d430-675f-4c51-ba27-c3bec6b2bafa",
                            "PmOiW": "00cfc994-90f3-4136-949e-029db9cb427d"
                        },
                        {
                            "answerClientId": "69586",
                            "PmOiW": "69586d99-3f62-46b0-9d8a-e22f4556f11e",
                            "jXmBD": "4bde5c54-9acc-49c7-8152-549cb10441aa",
                            "nLPgt": ""
                        },
                        {
                            "answerClientId": "d6241",
                            "nLPgt": "",
                            "jXmBD": "06293c81-85fa-4661-b41d-a7be0f1984a9",
                            "PmOiW": "d6241abd-688f-4458-abf6-45bc8c66825c"
                        },
                        {
                            "answerClientId": "7bc6a",
                            "PmOiW": "7bc6a7cd-960e-402c-a1cc-4752d69a78f8",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                            "jXmBD": "3458a5b5-b381-4f64-a302-b217ab1068e5"
                        },
                        {
                            "answerClientId": "b221f",
                            "PmOiW": "b221ff10-8fe8-4ccd-a25d-918dd5688182",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                            "jXmBD": "e90877c1-a757-439a-bfc0-e512e7be5c62"
                        },
                        {
                            "answerClientId": "9ade6",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                            "jXmBD": "41027650-bff6-4850-a9f7-a663cf5f4505",
                            "PmOiW": "9ade6d45-3d8a-4fc3-9000-3804a35a63d1"
                        },
                        {
                            "answerClientId": "eef59",
                            "jXmBD": "91b40fec-9817-40d6-9888-8b3108d11268",
                            "PmOiW": "eef59e17-336d-4e7d-ae14-dff1c8e294e0",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                        },
                        {
                            "answerClientId": "ad610",
                            "nLPgt": "",
                            "jXmBD": "feb0923f-3832-48ab-a2f1-d5f045b998f9",
                            "PmOiW": "ad610b28-ffd8-4d3b-961c-37819f8e4fc3"
                        },
                        {
                            "answerClientId": "ab556",
                            "PmOiW": "ab556124-7ef3-4a30-9544-86641bd2d298",
                            "jXmBD": "280ec02c-cdaf-4032-961a-4093a4dfef81",
                            "nLPgt": ""
                        },
                        {
                            "answerClientId": "5831c",
                            "PmOiW": "5831c213-a510-43e5-ad43-044ce938ba25",
                            "jXmBD": "b5e95bdd-02b2-4262-bbc5-cd97296c22c9",
                            "nLPgt": ""
                        },
                        {
                            "answerClientId": "7bf67",
                            "nLPgt": "",
                            "PmOiW": "7bf673ed-2853-47c7-b6c3-febe325d03b2",
                            "jXmBD": "941d5239-e09a-49f2-8d60-6aebae0d479b"
                        },
                        {
                            "answerClientId": "e740b",
                            "nLPgt": "",
                            "jXmBD": "25f01f38-90ce-4dc3-9266-9dc15bffb167",
                            "PmOiW": "e740bd66-62fe-477b-8c00-f4d6bb9eb5f5"
                        },
                        {
                            "answerClientId": "fd700",
                            "PmOiW": "fd700dca-de47-44e4-b152-e610e283c0f0",
                            "nLPgt": "",
                            "jXmBD": "5ac88b72-1fc6-41c4-b3de-957dd9d0064d"
                        },
                        {
                            "answerClientId": "ffd63",
                            "PmOiW": "ffd638f2-781e-498a-8d3c-d9333806ee39",
                            "nLPgt": "",
                            "jXmBD": "40572f44-3a8e-47e0-904d-02a3b2db9d80"
                        },
                        {
                            "answerClientId": "1d6d5",
                            "jXmBD": "653a88cc-81ca-4822-9c49-228faf6f52a3",
                            "PmOiW": "1d6d5e0e-96fa-48f6-ad2a-10296db2f5e7",
                            "nLPgt": ""
                        },
                        {
                            "answerClientId": "85a3c",
                            "nLPgt": "",
                            "PmOiW": "85a3c333-7d60-46af-979c-ff56d8500194",
                            "jXmBD": "7a948f80-3ca9-4534-a098-8d62e6ec94a7"
                        },
                        {
                            "answerClientId": "6f908",
                            "nLPgt": "",
                            "jXmBD": "c6cf8e7d-deec-4562-9dd2-f88501ad0815",
                            "PmOiW": "6f908b50-f1dd-4d7d-b408-b020dc82f1bf"
                        },
                        {
                            "answerClientId": "b5d32",
                            "jXmBD": "77ee8ccf-ad7b-42eb-918a-91c978b4ad47",
                            "PmOiW": "b5d3274d-2f9d-4d30-8077-455f99b86a65",
                            "nLPgt": ""
                        },
                        {
                            "answerClientId": "2a4b7",
                            "PmOiW": "2a4b7ba9-ae60-47d1-8614-c4269ca57346",
                            "nLPgt": "",
                            "jXmBD": "75221ad6-03eb-488b-93c5-30571bfe785a"
                        },
                        {
                            "answerClientId": "4fb53",
                            "PmOiW": "4fb53ae9-7462-4a72-946d-e4c26df70563",
                            "nLPgt": "",
                            "jXmBD": "28b67186-f035-414e-bc62-1c134cbf08f2"
                        },
                        {
                            "answerClientId": "9a2a5",
                            "PmOiW": "9a2a568b-8f67-4138-8fb7-e878a4a77965",
                            "nLPgt": "",
                            "jXmBD": "da27ab43-4505-427d-99c5-9f81f118f19e"
                        },
                        {
                            "answerClientId": "44a5e",
                            "PmOiW": "44a5eecf-e9dd-490c-8db9-603351871fb7",
                            "nLPgt": "",
                            "jXmBD": "5ffbf5c0-a224-4639-acfd-fb65a428af0e"
                        },
                        {
                            "answerClientId": "9ab81",
                            "jXmBD": "b472680e-7e7a-44b3-a09b-98a2c5add261",
                            "PmOiW": "9ab81213-19c5-4e0d-ba82-081f1972bfda",
                            "nLPgt": ""
                        },
                        {
                            "answerClientId": "b7b83",
                            "nLPgt": "",
                            "PmOiW": "b7b8365f-999d-46f4-beda-31ede7917c0d",
                            "jXmBD": "6c53b9be-80ff-4442-aeca-e5e0753fe893"
                        },
                        {
                            "answerClientId": "512a2",
                            "PmOiW": "512a2ced-00c6-41dd-8ee4-cc12472befdf",
                            "nLPgt": "",
                            "jXmBD": "c4c44b68-d159-44bf-b096-78bffd737768"
                        },
                        {
                            "answerClientId": "bf4bc",
                            "nLPgt": "",
                            "PmOiW": "bf4bc2d1-e9cd-4403-87b6-5f9be970b8f3",
                            "jXmBD": "681a0e4d-b625-48c3-9c2c-986d2334c7b6"
                        },
                        {
                            "answerClientId": "a4a1c",
                            "nLPgt": "",
                            "jXmBD": "6d56f311-d845-4f67-8483-1a27560cfa7a",
                            "PmOiW": "a4a1c8f9-a8f6-42d0-a771-a642a9cb4d68"
                        },
                        {
                            "answerClientId": "e1978",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                            "PmOiW": "e1978bc1-45ff-4f34-98b9-4edcf684abd8",
                            "jXmBD": "9f628e65-3324-4896-9ce5-4f1a42992db8"
                        },
                        {
                            "answerClientId": "d1a20",
                            "jXmBD": "446716c0-144d-4db1-b3c3-9c095c9ca254",
                            "PmOiW": "d1a2055e-bf9b-4e16-affd-d111be4d7be6",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                        },
                        {
                            "answerClientId": "6be71",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                            "jXmBD": "737bb9e1-b83f-46bb-bbb1-2f5a24e55ad8",
                            "PmOiW": "6be71005-1f87-48e9-97ee-6d1acc55e0e3"
                        },
                        {
                            "answerClientId": "8fd0c",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                            "PmOiW": "8fd0c3c4-06b6-4ad2-933e-6ecce244579a",
                            "jXmBD": "5c8ca20f-d33f-4c73-a5df-3cdbc21443ee"
                        },
                        {
                            "answerClientId": "91e4d",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                            "PmOiW": "91e4dfaa-0812-4764-9082-0da13f778196",
                            "jXmBD": "90141220-9e68-4e3d-b861-0689267f8774"
                        },
                        {
                            "answerClientId": "461f8",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                            "PmOiW": "461f8cf9-ca25-4a3d-bd5c-21c98e4a7caa",
                            "jXmBD": "fc7f0b21-cae5-4938-970f-bdd2bc5f1782"
                        },
                        {
                            "answerClientId": "f8b37",
                            "PmOiW": "f8b37d7e-1986-4b12-9901-3c0dfa1da7eb",
                            "jXmBD": "eb6641d0-ed4c-4ef5-a5ff-258e95e3da61",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                        },
                        {
                            "answerClientId": "2bd8b",
                            "PmOiW": "2bd8b680-2711-419f-9b3c-eaf9deb4b0f0",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                            "jXmBD": "638c7672-b28e-42f3-863b-e25e5db66b32"
                        },
                        {
                            "answerClientId": "10ece",
                            "jXmBD": "a61a3666-04c6-4047-ae55-3d9609eca9b9",
                            "PmOiW": "10eceba4-8c2a-475a-95b6-721d160c16c2",
                            "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                        },
                        {
                            "answerClientId": "ed9a1",
                            "nLPgt": "",
                            "PmOiW": "ed9a1c6e-0df8-4ae3-8ba1-bea0d181c709",
                            "jXmBD": "ac6b5515-db83-41d4-9eab-676dd801a457"
                        },
                        {
                            "answerClientId": "25b38",
                            "PmOiW": "25b380f3-6e90-4553-93ae-b55a6e2943f5",
                            "jXmBD": "4fb2236d-cabc-4d79-835c-918c6fd25654"
                        }
                    ],
                    "widgetAnswers": [],
                    "subHeadings": [
                        {
                            "entries": {},
                            "id": "ee43827c-806d-43ff-b5ec-c4cbe77df8d7",
                            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                            "subHeading": "ApproachSelectionTableId",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 1,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "PmOiW",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "ed9a1",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "6087a5bc-5c17-4f5f-9ca7-6e7e7731e37b",
                            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                            "subHeading": "EngagementApproachId",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 2,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "nLPgt",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "ed9a1",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "baeaa1d1-3d64-48d3-907f-b749aa7e2063",
                            "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                            "subHeading": "ParentId",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 3,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "jXmBD",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "ed9a1",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        }
                    ],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "data": [
                            {
                                "id": "e1978bc1-45ff-4f34-98b9-4edcf684abd8",
                                "order": null,
                                "actionStatus": 2,
                                "isActive": true,
                                "typeOfDisaggregation": 1,
                                "engagementApproach": {
                                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                "createdTime": "2023-04-13T06:49:04.5583048",
                                "checkBox": "no",
                                "determineDisaggregationPartName": "123123",
                                "tempCurrentPeriod": "123123",
                                "currentPeriodAmount": "123123",
                                "tempPriorPeriod": "123123",
                                "priorPeriodAmount": "123123",
                                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                            },
                            {
                                "id": "d1a2055e-bf9b-4e16-affd-d111be4d7be6",
                                "order": null,
                                "actionStatus": 2,
                                "isActive": true,
                                "typeOfDisaggregation": 1,
                                "engagementApproach": {
                                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                "createdTime": "2023-04-13T06:49:04.5585821",
                                "checkBox": "no",
                                "determineDisaggregationPartName": "123123",
                                "tempCurrentPeriod": "4567457",
                                "currentPeriodAmount": "4567457",
                                "tempPriorPeriod": "6457568",
                                "priorPeriodAmount": "6457568",
                                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                            },
                            {
                                "id": "6be71005-1f87-48e9-97ee-6d1acc55e0e3",
                                "order": null,
                                "actionStatus": 2,
                                "isActive": true,
                                "typeOfDisaggregation": 1,
                                "engagementApproach": {
                                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                "createdTime": "2023-04-13T06:49:04.5586217",
                                "checkBox": "no",
                                "determineDisaggregationPartName": "123123",
                                "tempCurrentPeriod": "4567457",
                                "currentPeriodAmount": "4567457",
                                "tempPriorPeriod": "6457568",
                                "priorPeriodAmount": "6457568",
                                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                            },
                            {
                                "id": "8fd0c3c4-06b6-4ad2-933e-6ecce244579a",
                                "order": null,
                                "actionStatus": 2,
                                "isActive": true,
                                "typeOfDisaggregation": 1,
                                "engagementApproach": {
                                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                "createdTime": "2023-04-13T06:49:04.5586432",
                                "checkBox": "no",
                                "determineDisaggregationPartName": "123123",
                                "tempCurrentPeriod": "4567457",
                                "currentPeriodAmount": "4567457",
                                "tempPriorPeriod": "6457568",
                                "priorPeriodAmount": "6457568",
                                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                            },
                            {
                                "id": "91e4dfaa-0812-4764-9082-0da13f778196",
                                "order": null,
                                "actionStatus": 2,
                                "isActive": true,
                                "typeOfDisaggregation": 1,
                                "engagementApproach": {
                                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                "createdTime": "2023-04-13T06:49:04.5586653",
                                "checkBox": "no",
                                "determineDisaggregationPartName": "123123",
                                "tempCurrentPeriod": "4567457",
                                "currentPeriodAmount": "4567457",
                                "tempPriorPeriod": "6457568",
                                "priorPeriodAmount": "6457568",
                                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                            },
                            {
                                "id": "461f8cf9-ca25-4a3d-bd5c-21c98e4a7caa",
                                "order": null,
                                "actionStatus": 2,
                                "isActive": true,
                                "typeOfDisaggregation": 1,
                                "engagementApproach": {
                                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                "createdTime": "2023-04-13T06:49:04.5586836",
                                "checkBox": "no",
                                "determineDisaggregationPartName": "123123",
                                "tempCurrentPeriod": "4567457",
                                "currentPeriodAmount": "4567457",
                                "tempPriorPeriod": "6457568",
                                "priorPeriodAmount": "6457568",
                                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                            },
                            {
                                "id": "f8b37d7e-1986-4b12-9901-3c0dfa1da7eb",
                                "order": null,
                                "actionStatus": 2,
                                "isActive": true,
                                "typeOfDisaggregation": 1,
                                "engagementApproach": {
                                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                "createdTime": "2023-04-13T06:49:04.5587019",
                                "checkBox": "no",
                                "determineDisaggregationPartName": "123123",
                                "tempCurrentPeriod": "4567457",
                                "currentPeriodAmount": "4567457",
                                "tempPriorPeriod": "6457568",
                                "priorPeriodAmount": "6457568",
                                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                            },
                            {
                                "id": "2bd8b680-2711-419f-9b3c-eaf9deb4b0f0",
                                "order": null,
                                "actionStatus": 2,
                                "isActive": true,
                                "typeOfDisaggregation": 1,
                                "engagementApproach": {
                                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                "createdTime": "2023-04-13T06:49:04.5587198",
                                "checkBox": "no",
                                "determineDisaggregationPartName": "123123",
                                "tempCurrentPeriod": "4567457",
                                "currentPeriodAmount": "4567457",
                                "tempPriorPeriod": "6457568",
                                "priorPeriodAmount": "6457568",
                                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                            },
                            {
                                "id": "10eceba4-8c2a-475a-95b6-721d160c16c2",
                                "order": null,
                                "actionStatus": 2,
                                "isActive": true,
                                "typeOfDisaggregation": 1,
                                "engagementApproach": {
                                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                "createdTime": "2023-04-13T06:49:04.558737",
                                "checkBox": "no",
                                "determineDisaggregationPartName": "123123",
                                "tempCurrentPeriod": "4567457",
                                "currentPeriodAmount": "4567457",
                                "tempPriorPeriod": "6457568",
                                "priorPeriodAmount": "6457568",
                                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                            },
                            {
                                "id": "ed9a1c6e-0df8-4ae3-8ba1-bea0d181c709",
                                "order": null,
                                "actionStatus": 2,
                                "isActive": true,
                                "typeOfDisaggregation": 1,
                                "engagementApproach": null,
                                "createdTime": "2023-04-13T06:49:04.5587559",
                                "checkBox": "no",
                                "determineDisaggregationPartName": "123123",
                                "tempCurrentPeriod": "4567457",
                                "currentPeriodAmount": "4567457",
                                "tempPriorPeriod": "6457568",
                                "priorPeriodAmount": "6457568",
                                "engagementApproachName": ""
                            }
                        ],
                        "engagementApproachs": [
                            {
                                "id": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            {
                                "id": "6f75a1fa-54be-442a-8c08-ccec4b2b0b9d",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "92577adc-a7ad-4271-85ee-3a518ebaa5b3",
                                "name": "Using an average of two prior-period additions",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            {
                                "id": "8457e7ac-21ea-4513-8a4f-ed3fd4ad32c4",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "d1094548-c36a-4d3b-9d73-d1865365b486",
                                "name": "Using an average of two prior-period disposals",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            {
                                "id": "214a9862-7eca-46b6-a905-c9475aed046b",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "71e166a0-1065-452f-9cfb-4d5e42460b68",
                                "name": "Using depreciation lives",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            {
                                "id": "448bdb84-f53a-4baf-9fa7-e728aed0f618",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "9359141b-dc34-4e66-bf3f-f1f8d9b7e6e2",
                                "name": "Written Down Value - Using prior-period amount over average depreciable assets",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            {
                                "id": "5338ee46-eca1-4337-bfe6-7076bd381df6",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": null,
                                "name": "Other - custom approach",
                                "isActive": true,
                                "isCustom": true,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            }
                        ],
                        "guidances": [],
                        "id": "434653bd-6fe3-4fd8-9891-b3c5d13d68c5",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                        "contentTitle": "Approach selection table",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"Disaggregated Part Name\",\"order\":0},{\"caption\":\"Current Period\",\"order\":1},{\"caption\":\"Prior Period\",\"order\":2},{\"caption\":\"Approach for developing an expectation\",\"order\":3}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "66439221",
                        "questionDisplayTypeName": "DtwWidgetSAPApproachSelectionTable",
                        "isActive": true,
                        "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                        "accountingPeriodType": null,
                        "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null,
                        "questionActive": true,
                        "approachTableData": [
                            {
                                "id": "e1978bc1-45ff-4f34-98b9-4edcf684abd8",
                                "order": null,
                                "actionStatus": 2,
                                "isActive": true,
                                "typeOfDisaggregation": 1,
                                "engagementApproach": {
                                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                "createdTime": "2023-04-13T06:49:04.5583048",
                                "checkBox": "no",
                                "determineDisaggregationPartName": "123123",
                                "tempCurrentPeriod": "123123",
                                "currentPeriodAmount": "123123",
                                "tempPriorPeriod": "123123",
                                "priorPeriodAmount": "123123",
                                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                            },
                            {
                                "id": "d1a2055e-bf9b-4e16-affd-d111be4d7be6",
                                "order": null,
                                "actionStatus": 2,
                                "isActive": true,
                                "typeOfDisaggregation": 1,
                                "engagementApproach": {
                                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                "createdTime": "2023-04-13T06:49:04.5585821",
                                "checkBox": "no",
                                "determineDisaggregationPartName": "123123",
                                "tempCurrentPeriod": "4567457",
                                "currentPeriodAmount": "4567457",
                                "tempPriorPeriod": "6457568",
                                "priorPeriodAmount": "6457568",
                                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                            },
                            {
                                "id": "6be71005-1f87-48e9-97ee-6d1acc55e0e3",
                                "order": null,
                                "actionStatus": 2,
                                "isActive": true,
                                "typeOfDisaggregation": 1,
                                "engagementApproach": {
                                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                "createdTime": "2023-04-13T06:49:04.5586217",
                                "checkBox": "no",
                                "determineDisaggregationPartName": "123123",
                                "tempCurrentPeriod": "4567457",
                                "currentPeriodAmount": "4567457",
                                "tempPriorPeriod": "6457568",
                                "priorPeriodAmount": "6457568",
                                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                            },
                            {
                                "id": "8fd0c3c4-06b6-4ad2-933e-6ecce244579a",
                                "order": null,
                                "actionStatus": 2,
                                "isActive": true,
                                "typeOfDisaggregation": 1,
                                "engagementApproach": {
                                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                "createdTime": "2023-04-13T06:49:04.5586432",
                                "checkBox": "no",
                                "determineDisaggregationPartName": "123123",
                                "tempCurrentPeriod": "4567457",
                                "currentPeriodAmount": "4567457",
                                "tempPriorPeriod": "6457568",
                                "priorPeriodAmount": "6457568",
                                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                            },
                            {
                                "id": "91e4dfaa-0812-4764-9082-0da13f778196",
                                "order": null,
                                "actionStatus": 2,
                                "isActive": true,
                                "typeOfDisaggregation": 1,
                                "engagementApproach": {
                                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                "createdTime": "2023-04-13T06:49:04.5586653",
                                "checkBox": "no",
                                "determineDisaggregationPartName": "123123",
                                "tempCurrentPeriod": "4567457",
                                "currentPeriodAmount": "4567457",
                                "tempPriorPeriod": "6457568",
                                "priorPeriodAmount": "6457568",
                                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                            },
                            {
                                "id": "461f8cf9-ca25-4a3d-bd5c-21c98e4a7caa",
                                "order": null,
                                "actionStatus": 2,
                                "isActive": true,
                                "typeOfDisaggregation": 1,
                                "engagementApproach": {
                                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                "createdTime": "2023-04-13T06:49:04.5586836",
                                "checkBox": "no",
                                "determineDisaggregationPartName": "123123",
                                "tempCurrentPeriod": "4567457",
                                "currentPeriodAmount": "4567457",
                                "tempPriorPeriod": "6457568",
                                "priorPeriodAmount": "6457568",
                                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                            },
                            {
                                "id": "f8b37d7e-1986-4b12-9901-3c0dfa1da7eb",
                                "order": null,
                                "actionStatus": 2,
                                "isActive": true,
                                "typeOfDisaggregation": 1,
                                "engagementApproach": {
                                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                "createdTime": "2023-04-13T06:49:04.5587019",
                                "checkBox": "no",
                                "determineDisaggregationPartName": "123123",
                                "tempCurrentPeriod": "4567457",
                                "currentPeriodAmount": "4567457",
                                "tempPriorPeriod": "6457568",
                                "priorPeriodAmount": "6457568",
                                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                            },
                            {
                                "id": "2bd8b680-2711-419f-9b3c-eaf9deb4b0f0",
                                "order": null,
                                "actionStatus": 2,
                                "isActive": true,
                                "typeOfDisaggregation": 1,
                                "engagementApproach": {
                                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                "createdTime": "2023-04-13T06:49:04.5587198",
                                "checkBox": "no",
                                "determineDisaggregationPartName": "123123",
                                "tempCurrentPeriod": "4567457",
                                "currentPeriodAmount": "4567457",
                                "tempPriorPeriod": "6457568",
                                "priorPeriodAmount": "6457568",
                                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                            },
                            {
                                "id": "10eceba4-8c2a-475a-95b6-721d160c16c2",
                                "order": null,
                                "actionStatus": 2,
                                "isActive": true,
                                "typeOfDisaggregation": 1,
                                "engagementApproach": {
                                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                "createdTime": "2023-04-13T06:49:04.558737",
                                "checkBox": "no",
                                "determineDisaggregationPartName": "123123",
                                "tempCurrentPeriod": "4567457",
                                "currentPeriodAmount": "4567457",
                                "tempPriorPeriod": "6457568",
                                "priorPeriodAmount": "6457568",
                                "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                            }
                        ]
                    },
                    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "c585eb88-08e5-4d12-be56-71d71c42d008",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "guidances": [
                        {
                            "id": "85a83a16-2108-43f6-af00-a6e31aeeb575",
                            "type": "Information",
                            "text": "Develop an expectation of current-year %fsli%.\r\n\r\nThere are different ways of developing the expectation. Common techniques may include developing an expectation using:\r\n\r\n%sap_approaches%\r\n\r\nThe suitability of the method use must be documented in the text box provided under \"Substantive analytical procedure considerations\"",
                            "title": "",
                            "link": "",
                            "domainLink": "",
                            "sourcePublication": null,
                            "sourceSection": null,
                            "activeSourcePublication": null,
                            "activeSourceSection": null,
                            "minValue": null,
                            "maxValue": null,
                            "extendedMinValue": null,
                            "extendedMaxValue": null,
                            "isFsl": false,
                            "parentRowId": null,
                            "parentColumnId": 4,
                            "parentObjectType": "UITrigger",
                            "parentObjectName": "UITrigger",
                            "parentId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                            "childId": null,
                            "guidanceId": "00000000-0000-0000-0000-000000000000",
                            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                            "sourceTodoId": null,
                            "sourceSectionId": null,
                            "listValueId": 0,
                            "isExpandByDefault": false,
                            "isVisualizationDashboard": false,
                            "titleTranslationArgs": null,
                            "isPanel": true
                        }
                    ],
                    "isPanel": true,
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1,
                    "commonTools": [],
                    "renderType": "FIELD",
                    "autoName": "DtwWidgetSAPApproachSelectionTable",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final"
                },
                {
                    "id": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                    "createdTime": "2023-04-06T03:53:33.1090542",
                    "objectNumber": 18,
                    "groupName": "Plan SAP",
                    "heading": "",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "FRrLv",
                    "isNested": false,
                    "answers": [
                        {
                            "answerClientId": "zXrRw",
                            "pDEin": "35101394.50",
                            "JEFnt": 0,
                            "EZVJo": "6128841.50",
                            "KgnCd": "35101394.50",
                            "tPHpd": "41230236.00"
                        },
                        {
                            "answerClientId": "PUzwu",
                            "KgnCd": "48053922.15",
                            "pDEin": "48053922.15",
                            "tPHpd": "58241235.00",
                            "JEFnt": 0,
                            "EZVJo": "10187312.85"
                        }
                    ],
                    "widgetAnswers": [],
                    "subHeadings": [
                        {
                            "entries": {},
                            "id": "fa0c5228-a6f2-461f-827f-58afe362832a",
                            "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                            "subHeading": "Total from the table above",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 1,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "tPHpd",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "PUzwu",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "63e17f2a-9792-4da0-acc4-03d6052629bd",
                            "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                            "subHeading": "Population amount",
                            "inputType": "ReadOnly",
                            "type": "CAD Currency",
                            "ordering": 2,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "EZVJo",
                            "reference": "",
                            "limitContent": {
                                "type": "CAD Currency",
                                "lowerLimited": null,
                                "upperLimited": null,
                                "duplicated": null
                            },
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "PUzwu",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "fbd556fc-5d73-47c3-bfa3-3893844c1aa8",
                            "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                            "subHeading": "Difference",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 3,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "pDEin",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "PUzwu",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "beab4b62-7925-485c-969c-f4915647a614",
                            "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                            "subHeading": "Total from reconciled difference",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 4,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "JEFnt",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "PUzwu",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "cdb60a66-9acc-4b18-aac9-bdb22a67c681",
                            "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                            "subHeading": "Remaining difference",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 5,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "KgnCd",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "PUzwu",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        }
                    ],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "id": "bee18c96-609f-4ee5-8e4f-9bbfd3488707",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                        "contentTitle": "",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"Total from the table above\",\"order\":0},{\"caption\":\"Population amount\",\"order\":1},{\"caption\":\"Difference\",\"order\":2},{\"caption\":\"Total from reconciled difference\",\"order\":3},{\"caption\":\"Remaining difference\",\"order\":4}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "66439932",
                        "questionDisplayTypeName": "DtwWidgetSAPProcedureReconciliationTable",
                        "isActive": true,
                        "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                        "accountingPeriodType": null,
                        "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null
                    },
                    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "5c0b1bea-9f01-483e-87bb-a7df707065f3",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "guidances": [
                        {
                            "id": "105f60dc-e15c-4d03-94ac-0524f4e3f43a",
                            "type": "Information",
                            "text": "Guidance string for population amount",
                            "title": "",
                            "link": "",
                            "domainLink": "",
                            "sourcePublication": null,
                            "sourceSection": null,
                            "activeSourcePublication": null,
                            "activeSourceSection": null,
                            "minValue": null,
                            "maxValue": null,
                            "extendedMinValue": null,
                            "extendedMaxValue": null,
                            "isFsl": false,
                            "parentRowId": 2,
                            "parentColumnId": null,
                            "parentObjectType": "UITrigger",
                            "parentObjectName": "UITrigger",
                            "parentId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                            "childId": null,
                            "guidanceId": "00000000-0000-0000-0000-000000000000",
                            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                            "sourceTodoId": null,
                            "sourceSectionId": null,
                            "listValueId": 0,
                            "isExpandByDefault": false,
                            "isVisualizationDashboard": false,
                            "titleTranslationArgs": null,
                            "isPanel": true
                        }
                    ],
                    "isPanel": true,
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1,
                    "commonTools": [],
                    "renderType": "FIELD",
                    "autoName": "DtwWidgetSAPProcedureReconciliationTable",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final"
                },
                {
                    "id": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                    "createdTime": "2023-04-06T03:53:33.109371",
                    "objectNumber": 19,
                    "groupName": "Plan SAP",
                    "heading": "Reconciled difference Current Period (including testings performed in other working papers and misstatements identified)",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "CQQqy",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "wpSourceDocuments": [],
                        "data": [
                            {
                                "record": null,
                                "description": null,
                                "amount": "0",
                                "id": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                                "isActive": true,
                                "actionStatus": 0,
                                "order": 0,
                                "changedFields": []
                            },
                            {
                                "record": null,
                                "description": null,
                                "amount": "0",
                                "id": "a12ce3c5-765a-408b-898e-eb28ff7ae262",
                                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                                "isActive": true,
                                "actionStatus": 0,
                                "order": 1,
                                "changedFields": []
                            },
                            {
                                "record": null,
                                "description": null,
                                "amount": "0",
                                "id": "1efd82a4-73ce-4766-8fa7-ad8c4a15fa64",
                                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                                "isActive": true,
                                "actionStatus": 0,
                                "order": 2,
                                "changedFields": []
                            },
                            {
                                "record": null,
                                "description": null,
                                "amount": "0",
                                "id": "24474420-3f20-4e69-9de2-46eb67b50e0e",
                                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                                "isActive": true,
                                "actionStatus": 0,
                                "order": 3,
                                "changedFields": []
                            },
                            {
                                "record": null,
                                "description": null,
                                "amount": "0",
                                "id": "a11a274e-7bde-4bea-834a-f941eb1c3cf1",
                                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                                "isActive": true,
                                "actionStatus": 0,
                                "order": 4,
                                "changedFields": []
                            },
                            {
                                "record": null,
                                "description": null,
                                "amount": "0",
                                "id": "cd5efdd6-056e-4365-a4da-2be1eb6b04e8",
                                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                                "isActive": true,
                                "actionStatus": 0,
                                "order": 5,
                                "changedFields": []
                            }
                        ],
                        "id": "88305459-90dc-4c1d-b55b-49c19cba4860",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                        "contentTitle": "Reconciled difference Current Period (including testings performed in other working papers and misstatements identified)",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"Record\",\"order\":0},{\"caption\":\"Description\",\"order\":1},{\"caption\":\"Amount\",\"order\":2}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "67500176",
                        "questionDisplayTypeName": "DtwWidgetSAPReconciledDifferenceCurrentPeriod",
                        "isActive": true,
                        "engagementBusinessId": null,
                        "accountingPeriodType": null,
                        "currentUser": "00000000-0000-0000-0000-000000000000",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": null,
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null,
                        "questionActive": true,
                        "reviewData": {}
                    },
                    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "696f65c0-a32a-4179-a793-3f9d09b41d2b",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1,
                    "commonTools": [],
                    "renderType": "FIELD",
                    "autoName": "DtwWidgetSAPReconciledDifferenceCurrentPeriod",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final"
                },
                {
                    "id": "eb26dc31-4c71-4dba-8da6-884d801731e8",
                    "createdTime": "2023-04-06T03:53:33.1095084",
                    "objectNumber": 20,
                    "groupName": "Plan SAP",
                    "heading": "Reconciled difference Prior Period",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "sAtwK",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "wpSourceDocuments": [],
                        "data": [
                            {
                                "record": null,
                                "description": null,
                                "amount": "0",
                                "id": "eb26dc31-4c71-4dba-8da6-884d801731e8",
                                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                "wpQuestionId": "eb26dc31-4c71-4dba-8da6-884d801731e8",
                                "isActive": true,
                                "actionStatus": 0,
                                "order": 0,
                                "changedFields": []
                            }
                        ],
                        "id": "8baecc8e-8a04-48ab-be69-dc4dceac2212",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "eb26dc31-4c71-4dba-8da6-884d801731e8",
                        "contentTitle": "Reconciled difference Prior Period",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"Record\",\"order\":0},{\"caption\":\"Description\",\"order\":1},{\"caption\":\"Amount\",\"order\":2}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "66439225",
                        "questionDisplayTypeName": "DtwWidgetSAPReconciledDifferencePriorPeriod",
                        "isActive": true,
                        "engagementBusinessId": null,
                        "accountingPeriodType": null,
                        "currentUser": "00000000-0000-0000-0000-000000000000",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": null,
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null,
                        "questionActive": true,
                        "reviewData": {}
                    },
                    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "1078548c-1618-427e-8ca5-98415acda219",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1,
                    "commonTools": [],
                    "renderType": "FIELD",
                    "autoName": "DtwWidgetSAPReconciledDifferencePriorPeriod",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final"
                },
                {
                    "id": "fb313e41-f88a-4359-a715-6d6294cb47ff",
                    "createdTime": "2023-04-06T03:53:33.1096381",
                    "objectNumber": 21,
                    "groupName": "Plan SAP",
                    "heading": "Update SAP table",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "FvFGk",
                    "isNested": false,
                    "answers": [
                        {
                            "answerClientId": "dAUuK",
                            "DmRrb": "{\"HasActioned\":true,\"IsEnabled\":false}"
                        }
                    ],
                    "widgetAnswers": [],
                    "subHeadings": [
                        {
                            "entries": {},
                            "id": "4a8106d7-cb1c-4369-9c55-a43ffa672b9f",
                            "questionId": "fb313e41-f88a-4359-a715-6d6294cb47ff",
                            "subHeading": "",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 1,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "DmRrb",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "dAUuK",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        }
                    ],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "id": "830612b8-7009-49a4-8fa9-717fb87861ef",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "fb313e41-f88a-4359-a715-6d6294cb47ff",
                        "contentTitle": "Update SAP table",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "54490658",
                        "questionDisplayTypeName": "DTWWidgetUpdateSAPButton",
                        "isActive": true,
                        "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                        "accountingPeriodType": null,
                        "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": "fb313e41-f88a-4359-a715-6d6294cb47ff",
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null
                    },
                    "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "d0d2d3a1-6d13-4496-9241-4966803d37e0",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1,
                    "commonTools": [],
                    "renderType": "FIELD",
                    "autoName": "DTWWidgetUpdateSAPButton",
                    "sectionHasMoreCloneGroup": false,
                    "formHasMoreSection": true,
                    "wpTestType": "Final"
                }
            ],
            "isHidden": false
        },
        {
            "id": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
            "sectionName": null,
            "templates": [
                {
                    "id": "f05efb92-9fdf-490d-be72-a424ce998d86",
                    "createdTime": "2023-04-06T03:53:33.1098955",
                    "objectNumber": 1,
                    "groupName": "Perform SAP",
                    "heading": "",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "vCqKP",
                    "isNested": false,
                    "answers": [
                        {
                            "answerClientId": "7bc6a",
                            "QtGHS": "123",
                            "JWpFT": "",
                            "Szraq": "7bc6a7cd-960e-402c-a1cc-4752d69a78f8",
                            "fTwkv": "",
                            "FUqyb": "",
                            "hudpE": "",
                            "RkAqT": "23",
                            "RTJvj": "",
                            "eashc": "48295161-405e-4ac8-9703-292923228dc5",
                            "vVMbW": "",
                            "CzJwI": "0",
                            "Hovpk": "",
                            "oPeIR": "123",
                            "QArWS": "1"
                        },
                        {
                            "answerClientId": "b221f",
                            "hudpE": "",
                            "RTJvj": "",
                            "JWpFT": "",
                            "FUqyb": "",
                            "Szraq": "b221ff10-8fe8-4ccd-a25d-918dd5688182",
                            "RkAqT": "23",
                            "CzJwI": "1",
                            "fTwkv": "",
                            "QtGHS": "123",
                            "Hovpk": "",
                            "oPeIR": "123",
                            "eashc": "48295161-405e-4ac8-9703-292923228dc5",
                            "QArWS": "1",
                            "vVMbW": ""
                        },
                        {
                            "answerClientId": "9ade6",
                            "eashc": "48295161-405e-4ac8-9703-292923228dc5",
                            "Hovpk": "",
                            "QArWS": "1",
                            "vVMbW": "",
                            "RkAqT": "23",
                            "RTJvj": "",
                            "fTwkv": "",
                            "QtGHS": "123",
                            "oPeIR": "123",
                            "JWpFT": "",
                            "FUqyb": "",
                            "CzJwI": "2",
                            "hudpE": "",
                            "Szraq": "9ade6d45-3d8a-4fc3-9000-3804a35a63d1"
                        },
                        {
                            "answerClientId": "eef59",
                            "Hovpk": "",
                            "eashc": "48295161-405e-4ac8-9703-292923228dc5",
                            "Szraq": "eef59e17-336d-4e7d-ae14-dff1c8e294e0",
                            "hudpE": "",
                            "vVMbW": "",
                            "RkAqT": "23",
                            "QtGHS": "123",
                            "RTJvj": "",
                            "fTwkv": "",
                            "JWpFT": "",
                            "FUqyb": "",
                            "QArWS": "1",
                            "oPeIR": "123",
                            "CzJwI": "3"
                        }
                    ],
                    "widgetAnswers": [],
                    "subHeadings": [
                        {
                            "entries": {},
                            "id": "b609c8d0-b2a3-4191-8988-974db5a05bf2",
                            "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                            "subHeading": "Testing sheet",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 1,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "Szraq",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "eef59",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "7ffef830-339e-4b1a-beb5-abfc022fb7ba",
                            "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                            "subHeading": "Name of population(s) or disaggregated part(s)",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 2,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "oPeIR",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "eef59",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "342a2f1f-71bd-452c-97f9-5ac6565d36da",
                            "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                            "subHeading": "Recorded amount",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 3,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "QtGHS",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "eef59",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "8846dc6b-8795-46fa-b675-262642e406d5",
                            "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                            "subHeading": "Expectation",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 4,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "fTwkv",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "eef59",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "f348488e-eb7c-4ed7-9bb7-89cb84c655a8",
                            "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                            "subHeading": "Threshold",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 5,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "FUqyb",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "eef59",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "e943580e-95df-41b1-bb25-978866eb30c4",
                            "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                            "subHeading": "Difference between recorded amount and expectation",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 6,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "Hovpk",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "eef59",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "a79b161e-7303-4ac8-be83-3f2518270316",
                            "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                            "subHeading": "The excess",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 7,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "RTJvj",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "eef59",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "86321326-8632-4b87-9888-b186a4cd35b0",
                            "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                            "subHeading": "Explained difference",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 8,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "hudpE",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "eef59",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "7e9f6818-9f1d-4f31-9d71-ae4bdb81d373",
                            "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                            "subHeading": "Unexplained difference above threshold",
                            "inputType": "ReadOnly",
                            "type": "",
                            "ordering": 9,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "JWpFT",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "eef59",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "8128d5e9-5762-4345-bce8-6caf6d37bfd6",
                            "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                            "subHeading": "Form Table",
                            "inputType": "ReadOnly",
                            "type": null,
                            "ordering": 10,
                            "complexContent": [
                                ""
                            ],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "vVMbW",
                            "reference": null,
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "eef59",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": null,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "4e25c0a9-138a-4d33-9522-39e151d457f7",
                            "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                            "subHeading": "Type Of Disaggregation",
                            "inputType": "ReadOnly",
                            "type": null,
                            "ordering": 11,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "QArWS",
                            "reference": null,
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "eef59",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": null,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "a731ed8f-4657-43a6-8681-17f230ca68b4",
                            "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                            "subHeading": "Order",
                            "inputType": "ReadOnly",
                            "type": null,
                            "ordering": 12,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "CzJwI",
                            "reference": null,
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "eef59",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": null,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "8490ed55-b924-4ffc-bfe2-74855ab73f67",
                            "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                            "subHeading": "EngagementApproachId",
                            "inputType": "ReadOnly",
                            "type": null,
                            "ordering": 13,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "eashc",
                            "reference": null,
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "eef59",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": null,
                            "indicators": [],
                            "reviewData": {}
                        },
                        {
                            "entries": {},
                            "id": "fbf6b786-07d5-42d2-91e7-94cba62882b9",
                            "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                            "subHeading": "Prior Period",
                            "inputType": "ReadOnly",
                            "type": null,
                            "ordering": 14,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "RkAqT",
                            "reference": null,
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": "eef59",
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": null,
                            "indicators": [],
                            "reviewData": {}
                        }
                    ],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "id": "4b6ced95-11c1-4af0-9d6d-c7464a5508f9",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                        "contentTitle": "",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"Testing sheet\",\"order\":0},{\"caption\":\"Name of population(s) or disaggregated part(s)\",\"order\":1},{\"caption\":\"Recorded amount\",\"order\":2},{\"caption\":\"Expectation\",\"order\":3},{\"caption\":\"Threshold\",\"order\":4},{\"caption\":\"Difference between recorded amount and expectation\",\"order\":5},{\"caption\":\"The excess\",\"order\":6},{\"caption\":\"Explained difference\",\"order\":7},{\"caption\":\"Unexplained difference above threshold\",\"order\":8}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "54490685",
                        "questionDisplayTypeName": "DTWWidgetSAPTestingSummary",
                        "isActive": true,
                        "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                        "accountingPeriodType": null,
                        "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null
                    },
                    "groupId": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "5ced1409-a094-42b9-aafe-789e45311cb2",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "guidances": [
                        {
                            "id": "f26e60a4-9c60-4722-b681-1de5d974ac66",
                            "type": "Information",
                            "text": "Additional procedures may be performed to document any unexplained amounts above threshold by:\r\n\r\n1.  Inquiring of management and obtaining appropriate audit evidence relevant to management’s responses; and\r\n2.  Performing other audit procedures as necessary in the circumstances.\r\n\r\nThis work can for example be documented by:\r\n\r\n1.  Directly documenting in the schedule available,\r\n2.  Documenting in a tickmark, or\r\n3.  Attaching a file with the required documentation.\r\n\r\nThe amount that is treated as the misstatement is a matter of professional judgment. At a minimum, the misstatement will be the total of the unexplained difference over the thresholds however could be a larger amount if we believe that is appropriate. Any unexplained difference above threshold has to be captured on the Summary of misstatements in WP 29600.01 Evaluate audit results including misstatements and explained on the conclusion part of this working paper.",
                            "title": "Additional procedures",
                            "link": "",
                            "domainLink": "",
                            "sourcePublication": null,
                            "sourceSection": null,
                            "activeSourcePublication": null,
                            "activeSourceSection": null,
                            "minValue": null,
                            "maxValue": null,
                            "extendedMinValue": null,
                            "extendedMaxValue": null,
                            "isFsl": false,
                            "parentRowId": null,
                            "parentColumnId": 9,
                            "parentObjectType": "UITrigger",
                            "parentObjectName": "UITrigger",
                            "parentId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                            "childId": null,
                            "guidanceId": "00000000-0000-0000-0000-000000000000",
                            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                            "sourceTodoId": null,
                            "sourceSectionId": null,
                            "listValueId": 0,
                            "isExpandByDefault": false,
                            "isVisualizationDashboard": false,
                            "titleTranslationArgs": null,
                            "isPanel": true
                        }
                    ],
                    "isPanel": true,
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1
                },
                {
                    "id": "406d2283-9153-4b52-90dc-57f5fa49c6c0",
                    "createdTime": "2023-04-06T03:53:33.1102899",
                    "objectNumber": 2,
                    "groupName": "Perform SAP",
                    "heading": "",
                    "description": "Did we become aware of any movements that indicate unusual or unexpected relationships that lead to a previously unrecognized risk of material misstatement due to fraud?",
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "Question",
                    "dependencies": "",
                    "questionClientId": "GreZX",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [
                        {
                            "entries": {},
                            "id": "6e0115c8-cf78-4259-9797-304948e729e8",
                            "questionId": "406d2283-9153-4b52-90dc-57f5fa49c6c0",
                            "subHeading": "",
                            "inputType": "ComplexChecklist",
                            "type": "",
                            "ordering": 1,
                            "complexContent": [
                                "Yes",
                                "No"
                            ],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "WIxVF",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": null,
                            "isNew": null,
                            "complexAnwserOptions": [
                                {
                                    "id": "e2be066b-fe05-47e6-9d62-a5ff44e7e492",
                                    "wpQuestionId": "406d2283-9153-4b52-90dc-57f5fa49c6c0",
                                    "todoId": "00000000-0000-0000-0000-000000000000",
                                    "wpId": "00000000-0000-0000-0000-000000000000",
                                    "wpSubHeadingId": "6e0115c8-cf78-4259-9797-304948e729e8",
                                    "answerContent": "Yes",
                                    "userId": "d985ed10-b63d-4073-8cba-24a1ea409399",
                                    "answerId": 1,
                                    "refWpQuestion": null,
                                    "refWpSubHeading": null,
                                    "subHeadingClientId": "WIxVF",
                                    "answerClientId": "aNZuQ",
                                    "isActive": false,
                                    "isDefault": false
                                },
                                {
                                    "id": "67d2365b-a967-4714-b161-66fd55859589",
                                    "wpQuestionId": "406d2283-9153-4b52-90dc-57f5fa49c6c0",
                                    "todoId": "00000000-0000-0000-0000-000000000000",
                                    "wpId": "00000000-0000-0000-0000-000000000000",
                                    "wpSubHeadingId": "6e0115c8-cf78-4259-9797-304948e729e8",
                                    "answerContent": "No",
                                    "userId": "d985ed10-b63d-4073-8cba-24a1ea409399",
                                    "answerId": 2,
                                    "refWpQuestion": null,
                                    "refWpSubHeading": null,
                                    "subHeadingClientId": "WIxVF",
                                    "answerClientId": "aNZuQ",
                                    "isActive": false,
                                    "isDefault": false
                                }
                            ],
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        }
                    ],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": null,
                    "groupId": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "8f5bc55e-2267-4540-b584-9cea80b1bdb9",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1
                },
                {
                    "id": "432b0ef3-fa76-42ab-b723-0991e4026565",
                    "createdTime": "2023-04-06T03:53:33.1104252",
                    "objectNumber": 3,
                    "groupName": "Perform SAP",
                    "heading": "",
                    "description": "Please create the necessary custom ROMM(s), link the applicable assertion(s) to the custom ROMM(s), provide appropriate risk classification(s), and plan to perform further audit procedures to address the custom ROMM(s).",
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "Guidance",
                    "dependencies": "",
                    "questionClientId": "IkLmh",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": null,
                    "groupId": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "c7888b02-64b2-4062-b188-2995f2c6ea47",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": true,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "guidances": [
                        {
                            "id": "faf370af-cfb3-48ba-a036-88419e608cee",
                            "type": "Information",
                            "text": "Please create the necessary custom ROMM(s), link the applicable assertion(s) to the custom ROMM(s), provide appropriate risk classification(s), and plan to perform further audit procedures to address the custom ROMM(s).",
                            "title": "",
                            "link": "",
                            "domainLink": "",
                            "sourcePublication": null,
                            "sourceSection": null,
                            "activeSourcePublication": null,
                            "activeSourceSection": null,
                            "minValue": null,
                            "maxValue": null,
                            "extendedMinValue": null,
                            "extendedMaxValue": null,
                            "isFsl": false,
                            "parentRowId": null,
                            "parentColumnId": null,
                            "parentObjectType": "Guidance",
                            "parentObjectName": "Question",
                            "parentId": "432b0ef3-fa76-42ab-b723-0991e4026565",
                            "childId": null,
                            "guidanceId": "00000000-0000-0000-0000-000000000000",
                            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                            "sourceTodoId": null,
                            "sourceSectionId": null,
                            "listValueId": 0,
                            "isExpandByDefault": false,
                            "isVisualizationDashboard": false,
                            "titleTranslationArgs": null,
                            "isPanel": true
                        }
                    ],
                    "isPanel": true,
                    "isActive": false,
                    "reviewData": {},
                    "updateVersion": 1
                }
            ],
            "isHidden": false
        },
        {
            "id": "956f3899-fcea-435b-ae01-641818a312dc",
            "sectionName": null,
            "templates": [
                {
                    "id": "46ad5bbc-c3cd-433a-b1ef-b4f624b8132b",
                    "createdTime": "2023-04-06T03:53:33.1107734",
                    "objectNumber": 1,
                    "groupName": "Information used in the audit",
                    "heading": "",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "wuyIQ",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "956f3899-fcea-435b-ae01-641818a312dc",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "data": [],
                        "isGroupAudit": false,
                        "id": "daa30b22-26ff-42e6-abff-84c316c5e2f6",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "46ad5bbc-c3cd-433a-b1ef-b4f624b8132b",
                        "contentTitle": "",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"ID\",\"order\":0},{\"caption\":\"Information used\",\"order\":1},{\"caption\":\"Timing\",\"order\":2},{\"caption\":\"Date\",\"order\":3},{\"caption\":\"Internal/external\",\"order\":4},{\"caption\":\"Group/component\",\"order\":5}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "67960966",
                        "questionDisplayTypeName": "WidgetInformationUsedIua",
                        "isActive": true,
                        "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                        "accountingPeriodType": null,
                        "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": "46ad5bbc-c3cd-433a-b1ef-b4f624b8132b",
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null,
                        "reviewData": {}
                    },
                    "groupId": "956f3899-fcea-435b-ae01-641818a312dc",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "e334795b-3b28-4b46-9e0a-701d4099fae1",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1
                }
            ],
            "isHidden": false
        },
        {
            "id": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
            "sectionName": null,
            "templates": [
                {
                    "id": "8044abc2-3056-473b-96b6-7a04dce06c95",
                    "createdTime": "2023-04-06T03:53:33.1109247",
                    "objectNumber": 1,
                    "groupName": "Conclusion",
                    "heading": "",
                    "description": "Have any misstatements been identified?",
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "Question",
                    "dependencies": "",
                    "questionClientId": "uMpkF",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [
                        {
                            "entries": {},
                            "id": "7d0962ee-99cc-44fc-bf06-83aaa605de8d",
                            "questionId": "8044abc2-3056-473b-96b6-7a04dce06c95",
                            "subHeading": "",
                            "inputType": "ComplexChecklist",
                            "type": "",
                            "ordering": 1,
                            "complexContent": [
                                "No misstatements identified.",
                                "Misstatements identified; however, they are clearly trivial or qualitatively insignificant.",
                                "Misstatements, other than those that are clearly trivial and/or qualitatively insignificant, have been identified and documented using the misstatement common tool."
                            ],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "YqUgk",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": null,
                            "isNew": null,
                            "complexAnwserOptions": [
                                {
                                    "id": "2b644565-6e4d-4a97-a524-10820d87ccb4",
                                    "wpQuestionId": "8044abc2-3056-473b-96b6-7a04dce06c95",
                                    "todoId": "00000000-0000-0000-0000-000000000000",
                                    "wpId": "00000000-0000-0000-0000-000000000000",
                                    "wpSubHeadingId": "7d0962ee-99cc-44fc-bf06-83aaa605de8d",
                                    "answerContent": "No misstatements identified.",
                                    "userId": "d985ed10-b63d-4073-8cba-24a1ea409399",
                                    "answerId": 1,
                                    "refWpQuestion": null,
                                    "refWpSubHeading": null,
                                    "subHeadingClientId": "YqUgk",
                                    "answerClientId": "UMKju",
                                    "isActive": false,
                                    "isDefault": false
                                },
                                {
                                    "id": "30bfe0b7-ac63-479a-815e-8021d4049c97",
                                    "wpQuestionId": "8044abc2-3056-473b-96b6-7a04dce06c95",
                                    "todoId": "00000000-0000-0000-0000-000000000000",
                                    "wpId": "00000000-0000-0000-0000-000000000000",
                                    "wpSubHeadingId": "7d0962ee-99cc-44fc-bf06-83aaa605de8d",
                                    "answerContent": "Misstatements identified; however, they are clearly trivial or qualitatively insignificant.",
                                    "userId": "d985ed10-b63d-4073-8cba-24a1ea409399",
                                    "answerId": 2,
                                    "refWpQuestion": null,
                                    "refWpSubHeading": null,
                                    "subHeadingClientId": "YqUgk",
                                    "answerClientId": "UMKju",
                                    "isActive": false,
                                    "isDefault": false
                                },
                                {
                                    "id": "21fdfee6-4dab-4a15-8e84-4338f29230bc",
                                    "wpQuestionId": "8044abc2-3056-473b-96b6-7a04dce06c95",
                                    "todoId": "00000000-0000-0000-0000-000000000000",
                                    "wpId": "00000000-0000-0000-0000-000000000000",
                                    "wpSubHeadingId": "7d0962ee-99cc-44fc-bf06-83aaa605de8d",
                                    "answerContent": "Misstatements, other than those that are clearly trivial and/or qualitatively insignificant, have been identified and documented using the misstatement common tool.",
                                    "userId": "d985ed10-b63d-4073-8cba-24a1ea409399",
                                    "answerId": 3,
                                    "refWpQuestion": null,
                                    "refWpSubHeading": null,
                                    "subHeadingClientId": "YqUgk",
                                    "answerClientId": "UMKju",
                                    "isActive": false,
                                    "isDefault": false
                                }
                            ],
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        }
                    ],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": null,
                    "groupId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "97b3cf56-8b12-41f7-a3af-94c431be256f",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1
                },
                {
                    "id": "093158bb-74bf-4f29-93a3-90ad58f05946",
                    "createdTime": "2023-04-06T03:53:33.1110854",
                    "objectNumber": 2,
                    "groupName": "Conclusion",
                    "heading": "",
                    "description": "Document the explanation.",
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "Question",
                    "dependencies": "",
                    "questionClientId": "rpQGZ",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [
                        {
                            "entries": {},
                            "id": "c54ca7e2-b6b3-4204-a5d8-3cb5ea1719eb",
                            "questionId": "093158bb-74bf-4f29-93a3-90ad58f05946",
                            "subHeading": "",
                            "inputType": "ComplexText",
                            "type": "",
                            "ordering": 1,
                            "complexContent": [],
                            "dependencies": null,
                            "formula": null,
                            "subHeadingClientId": "qiOcM",
                            "reference": "",
                            "limitContent": null,
                            "linkQuestionId": null,
                            "linkQuestionClientId": null,
                            "direction": null,
                            "answerClientId": null,
                            "isNew": null,
                            "complexAnwserOptions": null,
                            "replicated": 0,
                            "indicators": [],
                            "reviewData": {}
                        }
                    ],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": null,
                    "groupId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "009ead18-42fb-4d3b-9a8f-0935b03f4ad6",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": true,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "isActive": false,
                    "reviewData": {},
                    "updateVersion": 1
                },
                {
                    "id": "29f2eaf3-0e1d-4a20-ab7d-dc29d71ea737",
                    "createdTime": "2023-04-06T03:53:33.1111541",
                    "objectNumber": 3,
                    "groupName": "Conclusion",
                    "heading": "",
                    "description": "Consider the nature and cause of the misstatement and document these considerations using the misstatement common tool in a timely manner. Link the misstatement common tool. \r\n\r\nIf applicable, capture the deficiency on the Summary of control deficiencies in WP 29600.01 Evaluate audit results including misstatements, update the documentation related to the control, and include a cross-reference to the control deficiency here.",
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "Instruction",
                    "dependencies": "",
                    "questionClientId": "fzZGl",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": null,
                    "groupId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "7a9e35d1-2309-46f8-ba47-d1320ef4a7c8",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": true,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "guidances": [
                        {
                            "id": "03eb61b5-975f-4c6e-b431-869c2bde7fac",
                            "type": "Instruction",
                            "text": "Consider the nature and cause of the misstatement and document these considerations using the misstatement common tool in a timely manner. Link the misstatement common tool. \r\n\r\nIf applicable, capture the deficiency on the Summary of control deficiencies in WP 29600.01 Evaluate audit results including misstatements, update the documentation related to the control, and include a cross-reference to the control deficiency here.",
                            "title": "",
                            "link": "",
                            "domainLink": "",
                            "sourcePublication": null,
                            "sourceSection": null,
                            "activeSourcePublication": null,
                            "activeSourceSection": null,
                            "minValue": null,
                            "maxValue": null,
                            "extendedMinValue": null,
                            "extendedMaxValue": null,
                            "isFsl": false,
                            "parentRowId": null,
                            "parentColumnId": null,
                            "parentObjectType": "Instruction",
                            "parentObjectName": "Question",
                            "parentId": "29f2eaf3-0e1d-4a20-ab7d-dc29d71ea737",
                            "childId": null,
                            "guidanceId": "00000000-0000-0000-0000-000000000000",
                            "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                            "sourceTodoId": null,
                            "sourceSectionId": null,
                            "listValueId": 0,
                            "isExpandByDefault": false,
                            "isVisualizationDashboard": false,
                            "titleTranslationArgs": null,
                            "isPanel": true
                        }
                    ],
                    "isPanel": true,
                    "isActive": false,
                    "reviewData": {},
                    "updateVersion": 1
                },
                {
                    "id": "3bc79f98-ec06-4531-a76b-a2c4fc11f256",
                    "createdTime": "2023-04-06T03:53:33.1115133",
                    "objectNumber": 4,
                    "groupName": "Conclusion",
                    "heading": "",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "tBxJO",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "engagementApproach": null,
                        "id": "e261cbbe-4bb6-4e2a-8427-90cea3eb9319",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "3bc79f98-ec06-4531-a76b-a2c4fc11f256",
                        "contentTitle": "",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"Recorded amount\",\"order\":0},{\"caption\":\"Expectation\",\"order\":1},{\"caption\":\"Difference\",\"order\":2},{\"caption\":\"Threshold\",\"order\":3},{\"caption\":\"The excess\",\"order\":4},{\"caption\":\"Explained difference\",\"order\":5},{\"caption\":\"Unexplained difference above threshold\",\"order\":6}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "54490687",
                        "questionDisplayTypeName": "DTWWidgetSAPTestingSheet",
                        "isActive": true,
                        "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                        "accountingPeriodType": null,
                        "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": "3bc79f98-ec06-4531-a76b-a2c4fc11f256",
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null,
                        "reviewData": {}
                    },
                    "groupId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "674103b8-0a29-4280-a8e0-4f27f522727d",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": true,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "guidances": [
                        {
                            "id": "2d8a8b49-0c2f-4a19-8e43-1651a9d9ee8d",
                            "type": "ExternalReference",
                            "text": "Performing Substantive Analytical Procedures Guide; Appendix A: Examples of plausible and predictable relationships",
                            "title": "Performing Substantive Analytical Procedures Guide; Appendix A: Examples of plausible and predictable relationships",
                            "link": "https://techlib.deloitteresources.com/#/toc?docid=0901ff81801b58d8%23pgroup_F5C78D9BE5344E9E954BC1A3238A1C5C",
                            "domainLink": "https://techlib.deloitteresources.com/#/toc?docid=0901ff81801b58d8%23pgroup_F5C78D9BE5344E9E954BC1A3238A1C5C",
                            "sourcePublication": null,
                            "sourceSection": null,
                            "activeSourcePublication": null,
                            "activeSourceSection": null,
                            "minValue": null,
                            "maxValue": null,
                            "extendedMinValue": null,
                            "extendedMaxValue": null,
                            "isFsl": false,
                            "parentRowId": null,
                            "parentColumnId": null,
                            "parentObjectType": "UITrigger",
                            "parentObjectName": "UITrigger",
                            "parentId": "3bc79f98-ec06-4531-a76b-a2c4fc11f256",
                            "childId": null,
                            "guidanceId": "00000000-0000-0000-0000-000000000000",
                            "controlDataId": "681d6647-9d9c-4859-8ca9-ce7332b4d450",
                            "sourceTodoId": null,
                            "sourceSectionId": null,
                            "listValueId": 0,
                            "isExpandByDefault": false,
                            "isVisualizationDashboard": false,
                            "titleTranslationArgs": null,
                            "isPanel": true
                        }
                    ],
                    "isPanel": true,
                    "isActive": false,
                    "reviewData": {},
                    "updateVersion": 1
                },
                {
                    "id": "e167cb62-a451-4ac9-8aa5-37c048dfc8eb",
                    "createdTime": "2023-04-06T03:53:33.1116469",
                    "objectNumber": 5,
                    "groupName": "Conclusion",
                    "heading": "",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "kfvEb",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "id": "c64117f1-a531-41dd-8026-164db6a191aa",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "e167cb62-a451-4ac9-8aa5-37c048dfc8eb",
                        "contentTitle": "",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"Inputs into expectation\",\"order\":0},{\"caption\":\"Amount\",\"order\":1},{\"caption\":\"Explanation for input used\",\"order\":2}],\"rows\":[{\"caption\":\"Factors to adjust the expectation:\",\"order\":0},{\"caption\":\"Expectation\",\"order\":1}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "66439935",
                        "questionDisplayTypeName": "DtwWidgetSAPInput",
                        "isActive": true,
                        "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                        "accountingPeriodType": null,
                        "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": "e167cb62-a451-4ac9-8aa5-37c048dfc8eb",
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null,
                        "reviewData": {}
                    },
                    "groupId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "6f3b2415-1e37-44ce-8a40-b42608652098",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "guidances": [
                        {
                            "id": "6d5a3027-ea87-4483-bda2-30363d6bb75d",
                            "type": "Information",
                            "text": "Guidance for Explanation for Input Used",
                            "title": "",
                            "link": "",
                            "domainLink": "",
                            "sourcePublication": null,
                            "sourceSection": null,
                            "activeSourcePublication": null,
                            "activeSourceSection": null,
                            "minValue": null,
                            "maxValue": null,
                            "extendedMinValue": null,
                            "extendedMaxValue": null,
                            "isFsl": false,
                            "parentRowId": null,
                            "parentColumnId": 3,
                            "parentObjectType": "UITrigger",
                            "parentObjectName": "UITrigger",
                            "parentId": "e167cb62-a451-4ac9-8aa5-37c048dfc8eb",
                            "childId": null,
                            "guidanceId": "00000000-0000-0000-0000-000000000000",
                            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                            "sourceTodoId": null,
                            "sourceSectionId": null,
                            "listValueId": 0,
                            "isExpandByDefault": false,
                            "isVisualizationDashboard": false,
                            "titleTranslationArgs": null,
                            "isPanel": true
                        },
                        {
                            "id": "78992f8b-6c03-4250-84e1-a03feb265023",
                            "type": "Information",
                            "text": "Guidance forFactors to adjust the expectation",
                            "title": "",
                            "link": "",
                            "domainLink": "",
                            "sourcePublication": null,
                            "sourceSection": null,
                            "activeSourcePublication": null,
                            "activeSourceSection": null,
                            "minValue": null,
                            "maxValue": null,
                            "extendedMinValue": null,
                            "extendedMaxValue": null,
                            "isFsl": false,
                            "parentRowId": 1,
                            "parentColumnId": null,
                            "parentObjectType": "UITrigger",
                            "parentObjectName": "UITrigger",
                            "parentId": "e167cb62-a451-4ac9-8aa5-37c048dfc8eb",
                            "childId": null,
                            "guidanceId": "00000000-0000-0000-0000-000000000000",
                            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                            "sourceTodoId": null,
                            "sourceSectionId": null,
                            "listValueId": 0,
                            "isExpandByDefault": false,
                            "isVisualizationDashboard": false,
                            "titleTranslationArgs": null,
                            "isPanel": true
                        }
                    ],
                    "isPanel": true,
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1
                },
                {
                    "id": "4fabb98d-61cf-44d3-9caa-42109d2e5aec",
                    "createdTime": "2023-04-06T03:53:33.1121171",
                    "objectNumber": 6,
                    "groupName": "Conclusion",
                    "heading": "",
                    "description": null,
                    "example": "",
                    "formName": "",
                    "formId": null,
                    "formCode": "",
                    "type": "UITrigger",
                    "dependencies": "",
                    "questionClientId": "Omscc",
                    "isNested": false,
                    "answers": [],
                    "widgetAnswers": [],
                    "subHeadings": [],
                    "foreignObject": null,
                    "foreignKey": null,
                    "parentId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                    "sourceWorkingPaperId": null,
                    "sourceObjectId": null,
                    "widgetData": {
                        "id": "6e3cd584-95e8-44f8-83b4-da1484b448c9",
                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "wpQuestionId": "4fabb98d-61cf-44d3-9caa-42109d2e5aec",
                        "contentTitle": "",
                        "contentTitleTranslationArgs": null,
                        "contentWidget": "{\"columns\":[{\"caption\":\"Identified differences\",\"order\":0},{\"caption\":\"Amount\",\"order\":1},{\"caption\":\"Supportive evidence\",\"order\":2},{\"caption\":\"Misstatement identified?\",\"order\":3}],\"rows\":[{\"caption\":\"Explained difference\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[],\"choice\":[\"\"],\"footer\":[\"\"]}",
                        "questionDisplayType": "66439936",
                        "questionDisplayTypeName": "DtwWidgetSAPDifferences",
                        "isActive": true,
                        "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                        "accountingPeriodType": null,
                        "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                        "oldId": "00000000-0000-0000-0000-000000000000",
                        "groupId": "00000000-0000-0000-0000-000000000000",
                        "engagementWorksheetId": null,
                        "visualizationUploadData": null,
                        "oldWpQuestionId": "4fabb98d-61cf-44d3-9caa-42109d2e5aec",
                        "controlRelianceApproachOption": null,
                        "trialBalanceDataVM": null,
                        "previousWidgetData": null,
                        "visualizationActivationSectionData": null,
                        "engagementProcedureTestingApproachType": null,
                        "wpSubHeadingTemplate": null,
                        "reviewData": {}
                    },
                    "groupId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                    "workingPaperName": null,
                    "replicated": 0,
                    "questionId": "63716346-8ecb-4d2f-9245-d391fcb4b376",
                    "disabledBy": null,
                    "disabled": false,
                    "parentQuestionDisplayTypeName": null,
                    "isHidden": false,
                    "isTemplate": false,
                    "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                    "sourceCloneWPQuestionId": null,
                    "activationHierarchies": null,
                    "indicators": [],
                    "guidances": [
                        {
                            "id": "5b33ebee-99e0-4dc2-81d2-deb132ba5312",
                            "type": "Information",
                            "text": "Guidance for Supportive Evidence",
                            "title": "",
                            "link": "",
                            "domainLink": "",
                            "sourcePublication": null,
                            "sourceSection": null,
                            "activeSourcePublication": null,
                            "activeSourceSection": null,
                            "minValue": null,
                            "maxValue": null,
                            "extendedMinValue": null,
                            "extendedMaxValue": null,
                            "isFsl": false,
                            "parentRowId": null,
                            "parentColumnId": 3,
                            "parentObjectType": "UITrigger",
                            "parentObjectName": "UITrigger",
                            "parentId": "4fabb98d-61cf-44d3-9caa-42109d2e5aec",
                            "childId": null,
                            "guidanceId": "00000000-0000-0000-0000-000000000000",
                            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                            "sourceTodoId": null,
                            "sourceSectionId": null,
                            "listValueId": 0,
                            "isExpandByDefault": false,
                            "isVisualizationDashboard": false,
                            "titleTranslationArgs": null,
                            "isPanel": true
                        }
                    ],
                    "isPanel": true,
                    "isActive": true,
                    "reviewData": {},
                    "updateVersion": 1
                }
            ],
            "isHidden": false
        }
    ],
    "materialityBusinessData": {
        "id": null,
        "canBeUsedAsFinal": null,
        "canBeUsedAsFinalDate": null,
        "haveFinalData": null,
        "periodEndTabId": null
    },
    "shouldDisplayUnlockedMsg": false,
    "activeId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
    "hierarchy": [
        {
            "accountingPeriodInkIds": [],
            "name": "Overview",
            "id": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
            "parentId": "00000000-0000-0000-0000-000000000000",
            "previousId": "00000000-0000-0000-0000-000000000000",
            "level": "FORM",
            "levelNumber": 1,
            "ordering": 1,
            "children": [],
            "sheetCode": "",
            "isTemplate": false,
            "isHidden": false,
            "description": "",
            "type": "FORM",
            "autoName": "Overview",
            "isLocked": false,
            "isActive": true
        },
        {
            "accountingPeriodInkIds": [],
            "name": "Plan SAP",
            "id": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "parentId": "00000000-0000-0000-0000-000000000000",
            "previousId": "00000000-0000-0000-0000-000000000000",
            "level": "FORM",
            "levelNumber": 1,
            "ordering": 2,
            "children": [],
            "sheetCode": "",
            "isTemplate": false,
            "isHidden": false,
            "description": "",
            "type": "FORM",
            "autoName": "Plan SAP",
            "isLocked": false,
            "isActive": true
        },
        {
            "accountingPeriodInkIds": [],
            "name": "Perform SAP",
            "id": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
            "parentId": "00000000-0000-0000-0000-000000000000",
            "previousId": "00000000-0000-0000-0000-000000000000",
            "level": "FORM",
            "levelNumber": 1,
            "ordering": 3,
            "children": [],
            "sheetCode": "",
            "isTemplate": false,
            "isHidden": false,
            "description": "",
            "type": "FORM",
            "autoName": "Perform SAP",
            "isLocked": false,
            "isActive": true
        },
        {
            "accountingPeriodInkIds": [],
            "name": "Information used in the audit",
            "id": "956f3899-fcea-435b-ae01-641818a312dc",
            "parentId": "00000000-0000-0000-0000-000000000000",
            "previousId": "00000000-0000-0000-0000-000000000000",
            "level": "FORM",
            "levelNumber": 1,
            "ordering": 4,
            "children": [],
            "sheetCode": "",
            "isTemplate": false,
            "isHidden": false,
            "description": "",
            "type": "FORM",
            "autoName": "Information used in the",
            "isLocked": false,
            "isActive": true
        },
        {
            "accountingPeriodInkIds": [],
            "name": "Conclusion",
            "id": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
            "parentId": "00000000-0000-0000-0000-000000000000",
            "previousId": "00000000-0000-0000-0000-000000000000",
            "level": "FORM",
            "levelNumber": 1,
            "ordering": 5,
            "children": [],
            "sheetCode": "",
            "isTemplate": false,
            "isHidden": false,
            "description": "",
            "type": "FORM",
            "autoName": "Conclusion",
            "isLocked": false,
            "isActive": true
        }
    ],
    "fn": {},
    "isHideGCT": false,
    "model": {
        "lockedTabIds": [],
        "totalTrialBalanceAmount": 6128841.5,
        "performanceMateriality": 2062062.05,
        "riskLevelHigher": "17700735",
        "testingSheetAnswers": [],
        "listThresholdData": [],
        "headingChanges": [],
        "relianceValue": null,
        "sapModel": {
            "newLinesValue": null,
            "oldLinesValue": null,
            "isRenderTestingSummary": false,
            "listAnswerClientIdsForDeleting": [],
            "isRestoreSideNote": false,
            "performQuestionId": null
        },
        "listViewConfig": {
            "activeIndex": 0,
            "limitRowsWithAccordion": -1,
            "limitRowsWithoutScrollBar": 15,
            "limitRowsWithCollapse": 5,
            "maxRowExpand": 15,
            "limitedRowsInCollapsed": 5,
            "limitedRowsInExpanded": 15,
            "isShowExpand": true
        },
        "isGeneratedFromCustomStandardProcedure": true,
        "typeOfAmtStandardSapProcedure": 0,
        "isCustomProcedureCustomContentArea": false,
        "riskLevels": [
            {
                "type": "17700735",
                "name": "Significant"
            }
        ],
        "totalTrialBalancePPFinalAmount": 10187312.85,
        "trialIncomeAmount": 0,
        "trialBalanceAmount": 6128841.5,
        "totalCpPreliminaryAmount": 6128841.5,
        "totalCpPreliminaryTrialBalanceAmount": 6128841.5,
        "totalCpPreliminaryTrialIncomeAmount": 0,
        "listSubHeadingValue": [
            "7bc6a7cd-960e-402c-a1cc-4752d69a78f8",
            "b221ff10-8fe8-4ccd-a25d-918dd5688182",
            "9ade6d45-3d8a-4fc3-9000-3804a35a63d1",
            "eef59e17-336d-4e7d-ae14-dff1c8e294e0"
        ],
        "ToolPanelIsOpen": false,
        "listCommonTestingCount": [],
        "selectedTB": "0",
        "isChangeOption": false,
        "questionDisplayTypeName": "DtwWidgetTypeOfDisaggregation",
        "sub": "3541e3e2-c091-40d5-920a-fa471f90e75e",
        "isShowDtwWidgetSAPReconciledDifferenceCurrentPeriod": true,
        "isShowDtwWidgetSAPReconciledDifferencePriorPeriod": true,
        "totalPriorPeriod": 58241235,
        "totalCurrentPeriod": 41230236,
        "isShowMsgWarningPRT": true,
        "difference": [],
        "isChangeWidgetSapProcedureReconcilliation": false,
        "SAPButtonOriginalStatus": false,
        "DtwWidgetSAPReconciledDifferenceCurrentPeriod--total": 0,
        "DtwWidgetSAPReconciledDifferencePriorPeriod--total": 0
    },
    "pageData": {
        "activeId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
        "referenceValue": {},
        "guidances": [
            {
                "id": "fcff55de-9a1c-4152-996a-86d469e56648",
                "type": "Information",
                "text": "Maintaining control over the confirmation requests during this process includes:\r\n\r\nDetermining the information to be confirmed or requested.\r\n\r\nSelecting the appropriate confirming party.\r\n\r\nDesigning the confirmation requests, including determining that requests are properly addressed and contain return information for responses to be sent directly to the auditor.\r\n\r\nSending the requests, including follow-up requests when applicable, to the confirming party. (ISA 505.7)\r\n\r\nWhen no confirmation has been received after the second request was sent, consider the reasons for nonresponse, including whether indication of fraud exists relating to the account balance.\r\n\r\nIn the case of each non-response, the auditor shall perform alternative audit procedures to obtain relevant and reliable audit evidence. (ISA 505.12)\r\n\r\n30 Examples of alternative audit procedures the auditor may perform include:For accounts receivable balances – examining specific subsequent cash receipts, shipping documentation, and sales near the period-end.\r\n\r\nFor accounts payable balances – examining subsequent cash disbursements or correspondence from third parties, and other records, such as goods received notes.\r\n\r\n(ISA 505.A18)\r\n\r\n31 The nature and extent of alternative audit procedures are affected by the account and assertion in question. A non-response to a confirmation request may indicate a previously unidentified risk of material misstatement. In such situations, the auditor may need to revise the assessed risk of material misstatement at the assertion level, and modify planned audit procedures, in accordance with paragraph 77 of Section 13150. For example, fewer responses to confirmation requests than anticipated, or a greater number of responses than anticipated, may indicate a previously unidentified fraud risk factor that requires evaluation in accordance with paragraph 28 of Section 13150. (ISA 505.A19)",
                "title": "",
                "link": "",
                "domainLink": "",
                "sourcePublication": null,
                "sourceSection": null,
                "activeSourcePublication": null,
                "activeSourceSection": null,
                "minValue": null,
                "maxValue": null,
                "extendedMinValue": null,
                "extendedMaxValue": null,
                "isFsl": false,
                "parentRowId": null,
                "parentColumnId": null,
                "parentObjectType": "UITrigger",
                "parentObjectName": "UITrigger",
                "parentId": "59ef90ab-af40-4026-8e39-4fd82e522bbe",
                "childId": null,
                "guidanceId": "00000000-0000-0000-0000-000000000000",
                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                "sourceTodoId": null,
                "sourceSectionId": null,
                "listValueId": 0,
                "isExpandByDefault": false,
                "isVisualizationDashboard": false,
                "titleTranslationArgs": null,
                "isPanel": true
            },
            {
                "id": "5a95842c-ae7d-4036-a2b1-8c31791d08f5",
                "type": "Information",
                "text": "The application of planned substantive analytical procedures is based on the expectation that relationships among data exist and continue in the absence of known conditions to the contrary. The suitability of a particular substantive analytical procedure will depend upon our assessment of how effective it will be in detecting a misstatement that, individually or when aggregated with other misstatements, may cause the financial statements to be materially misstated.\r\n\r\nParticular conditions that can cause variations in relationships among data include, for example, specific unusual transactions or events, accounting changes, business changes, random fluctuations, or misstatements.\r\n\r\nWhen more persuasive audit evidence is desired from substantive analytical procedures, more predictable relationships are necessary to develop the expectation.\r\n\r\n*   Relationships in a stable environment are usually more predictable than relationships in a dynamic or unstable environment.\r\n*   Relationships involving income statement accounts tend to be more predictable than relationships involving only balance-sheet accounts because income statement accounts represent transactions over a period of time, whereas balance-sheet accounts represent amounts as of a point in time.\r\n*   Relationships involving transactions subject to management discretion may be less predictable.\r\n\r\nOther considerations during periods of instability and rapid change may include:\r\n\r\n*   Expectations based on “prior-year adjusted for change” may be difficult to develop.\r\n*   Expectations based on entity budgets or forecasts may not be appropriate as management may have difficulty developing forecasts in light of current circumstances.\r\n*   Relationships between two variables, historically consistent throughout the year, may be expected to vary during a period of instability and rapid change, depending on certain facts (e.g., margin).\r\n\r\nIf applicable, when interest rates or inflation rates are being used as the factor to develop the expectation, practitioners need to ensure assessment has been performed thoroughly as these rates may not be appropriate when the rates are constantly fluctuating and/or the economic environment is unstable.",
                "title": "Guidance for suitability of using substantive analytical procedure",
                "link": "",
                "domainLink": "",
                "sourcePublication": null,
                "sourceSection": null,
                "activeSourcePublication": null,
                "activeSourceSection": null,
                "minValue": null,
                "maxValue": null,
                "extendedMinValue": null,
                "extendedMaxValue": null,
                "isFsl": false,
                "parentRowId": null,
                "parentColumnId": null,
                "parentObjectType": "Guidance",
                "parentObjectName": "Question",
                "parentId": "d9c1c425-ff28-47c3-b7e6-06f8477002e2",
                "childId": null,
                "guidanceId": "00000000-0000-0000-0000-000000000000",
                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                "sourceTodoId": null,
                "sourceSectionId": null,
                "listValueId": 0,
                "isExpandByDefault": false,
                "isVisualizationDashboard": false,
                "titleTranslationArgs": null,
                "isPanel": true
            },
            {
                "id": "8c95b311-8ed8-4b43-8a11-5248dc448353",
                "type": "Instruction",
                "text": "Substantive analytical procedure considerations:\r\n\r\n1.  Determine the suitability of substantive analytical procedures to address the identified risk(s) of material misstatements (including disaggregation of population and plausibility of relationship, if required).\r\n2.  Obtain the information needed to develop an independent expectation and evaluate the reliability of that information.\r\n3.  Plan the design of the substantive analytical procedure and evaluate whether it's sufficiently precise.",
                "title": "",
                "link": "",
                "domainLink": "",
                "sourcePublication": null,
                "sourceSection": null,
                "activeSourcePublication": null,
                "activeSourceSection": null,
                "minValue": null,
                "maxValue": null,
                "extendedMinValue": null,
                "extendedMaxValue": null,
                "isFsl": false,
                "parentRowId": null,
                "parentColumnId": null,
                "parentObjectType": "Instruction",
                "parentObjectName": "Question",
                "parentId": "ee6a42e4-3618-49b1-8372-bd4844021a06",
                "childId": null,
                "guidanceId": "00000000-0000-0000-0000-000000000000",
                "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                "sourceTodoId": null,
                "sourceSectionId": null,
                "listValueId": 0,
                "isExpandByDefault": false,
                "isVisualizationDashboard": false,
                "titleTranslationArgs": null,
                "isPanel": true
            },
            {
                "id": "f994a96b-1ae9-4be8-ae0e-72283f3bcd94",
                "type": "Information",
                "text": "The control reliance approach is auto-populated based on the OE conclusion for the relevant control(s). The auto-populated response can be modified as follows:\r\n\r\nRelying on controls is selected:\r\n\r\nThe response can be manually changed. An indicator will appear beside the response to indicate that the auto-populated response has been overridden.\r\n\r\nNot relying on controls is selected:\r\n\r\nThe auto-populated response can only be changed by revising the OE conclusion for the relevant control(s) in the control common tool or the control testing working paper.\r\n\r\nNo response is selected:\r\n\r\nPopulate the OE conclusion for the relevant control(s) in the control common tool or the control testing working paper. ",
                "title": "",
                "link": "",
                "domainLink": "",
                "sourcePublication": null,
                "sourceSection": null,
                "activeSourcePublication": null,
                "activeSourceSection": null,
                "minValue": null,
                "maxValue": null,
                "extendedMinValue": null,
                "extendedMaxValue": null,
                "isFsl": false,
                "parentRowId": null,
                "parentColumnId": 1,
                "parentObjectType": "UITrigger",
                "parentObjectName": "UITrigger",
                "parentId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                "childId": null,
                "guidanceId": "00000000-0000-0000-0000-000000000000",
                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                "sourceTodoId": null,
                "sourceSectionId": null,
                "listValueId": 0,
                "isExpandByDefault": false,
                "isVisualizationDashboard": false,
                "titleTranslationArgs": null,
                "isPanel": true
            },
            {
                "id": "04682df1-556a-4483-84e3-c224aa2613e4",
                "type": "Information",
                "text": "<p><table><thead><tr><th>Threshold not to exceed the lower of</th><th>Lower risk without control reliance</th><th>Higher risk without control reliance</th><th>Lower risk with control reliance</th><th>Higher risk with control reliance</th><th>Significant risk with control reliance*</th></tr></thead><tbody><tr><td>Percentage of disaggregated recorded amount, or</td><td>22%</td><td>15%</td><td>35%</td><td>25%</td><td>20%</td></tr><tr><td>Percentage of performance materiality</td><td>65%</td><td>45%</td><td>95%</td><td>90%</td><td>50%</td></tr></tbody></table></p><p>*For populations that contain a significant risk, we are required to perform substantive procedures that are specifically responsive to that risk.</p>",
                "title": "Threshold guidance",
                "link": "",
                "domainLink": "",
                "sourcePublication": null,
                "sourceSection": null,
                "activeSourcePublication": null,
                "activeSourceSection": null,
                "minValue": null,
                "maxValue": null,
                "extendedMinValue": null,
                "extendedMaxValue": null,
                "isFsl": false,
                "parentRowId": null,
                "parentColumnId": null,
                "parentObjectType": "Guidance",
                "parentObjectName": "Question",
                "parentId": "e0d9c8c7-0cd3-4770-85ca-5dedc1e3e469",
                "childId": null,
                "guidanceId": "00000000-0000-0000-0000-000000000000",
                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                "sourceTodoId": null,
                "sourceSectionId": null,
                "listValueId": 0,
                "isExpandByDefault": false,
                "isVisualizationDashboard": false,
                "titleTranslationArgs": null,
                "isPanel": true
            },
            {
                "id": "154d952d-a68c-4aff-9765-f826c9881da0",
                "type": "Information",
                "text": "When we design a substantive analytical procedure, the population we are testing has the same RoMMs, processes, and controls so that the conclusions reached on the population can extend over the entire population. If the RoMMs, processes, or controls vary within the population, that is an indicator to further disaggregate the population before designing the substantive analytical procedure. In circumstances in which we are not able to develop an expectation that will be sufficiently precise to address the RoMM, it may also be beneficial to disaggregate the population. \r\n\r\nA disaggregated part is a portion of a population subject to examination for which we determine we can develop a sufficiently precise expectation that is likely to identify a material misstatement.As we disaggregate the audit population into smaller parts, there is an increase in the work required to develop expectations, identify significant differences, investigate differences, and evaluate findings because a separate threshold is applied for each disaggregated part. Disaggregating a population into too many parts may result in disaggregated populations that are not meaningful and provide no additional benefit to the precision of the expectation (i.e., further disaggregation does not increase the preciseness of the expectation). Therefore, we may only need to disaggregate to the extent necessary to adequately respond to the RoMM and enable us to detect misstatements that, if combined with misstatements in other classes of transactions, account balances, or disclosures, may be material.\" ",
                "title": "Guidance for disaggregation of population",
                "link": "",
                "domainLink": "",
                "sourcePublication": null,
                "sourceSection": null,
                "activeSourcePublication": null,
                "activeSourceSection": null,
                "minValue": null,
                "maxValue": null,
                "extendedMinValue": null,
                "extendedMaxValue": null,
                "isFsl": false,
                "parentRowId": null,
                "parentColumnId": null,
                "parentObjectType": "Guidance",
                "parentObjectName": "Question",
                "parentId": "34abbda6-b10d-4ac5-a307-08b8a10047ef",
                "childId": null,
                "guidanceId": "00000000-0000-0000-0000-000000000000",
                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                "sourceTodoId": null,
                "sourceSectionId": null,
                "listValueId": 0,
                "isExpandByDefault": false,
                "isVisualizationDashboard": false,
                "titleTranslationArgs": null,
                "isPanel": true
            },
            {
                "id": "03568970-9f36-48d9-b6e7-52f801fbd865",
                "type": "Instruction",
                "text": "Use this textbox to document considerations related to the appropriate level of disaggregation. ",
                "title": "",
                "link": "",
                "domainLink": "",
                "sourcePublication": null,
                "sourceSection": null,
                "activeSourcePublication": null,
                "activeSourceSection": null,
                "minValue": null,
                "maxValue": null,
                "extendedMinValue": null,
                "extendedMaxValue": null,
                "isFsl": false,
                "parentRowId": null,
                "parentColumnId": null,
                "parentObjectType": "Instruction",
                "parentObjectName": "Question",
                "parentId": "4077afbf-d2d6-4bc3-82f7-e944e523f606",
                "childId": null,
                "guidanceId": "00000000-0000-0000-0000-000000000000",
                "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                "sourceTodoId": null,
                "sourceSectionId": null,
                "listValueId": 0,
                "isExpandByDefault": false,
                "isVisualizationDashboard": false,
                "titleTranslationArgs": null,
                "isPanel": true
            },
            {
                "id": "548a434d-780a-43a9-b9bc-99a8e476cf63",
                "type": "Instruction",
                "text": "When the type of disaggregation is by account, complete the mapping of accounts in the following table and select the appropriate approach for developing expectation in the next table",
                "title": "",
                "link": "",
                "domainLink": "",
                "sourcePublication": null,
                "sourceSection": null,
                "activeSourcePublication": null,
                "activeSourceSection": null,
                "minValue": null,
                "maxValue": null,
                "extendedMinValue": null,
                "extendedMaxValue": null,
                "isFsl": false,
                "parentRowId": null,
                "parentColumnId": null,
                "parentObjectType": "Instruction",
                "parentObjectName": "Question",
                "parentId": "3a808795-c663-4a3d-9e46-73dc72e52ded",
                "childId": null,
                "guidanceId": "00000000-0000-0000-0000-000000000000",
                "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                "sourceTodoId": null,
                "sourceSectionId": null,
                "listValueId": 0,
                "isExpandByDefault": false,
                "isVisualizationDashboard": false,
                "titleTranslationArgs": null,
                "isPanel": true
            },
            {
                "id": "1aa91e5a-3898-4374-9249-221f8774162f",
                "type": "Instruction",
                "text": "When the type of disaggregation is by others, add relevant rows for your disaggregation using the + icon and fill up the disaggregation table.",
                "title": "",
                "link": "",
                "domainLink": "",
                "sourcePublication": null,
                "sourceSection": null,
                "activeSourcePublication": null,
                "activeSourceSection": null,
                "minValue": null,
                "maxValue": null,
                "extendedMinValue": null,
                "extendedMaxValue": null,
                "isFsl": false,
                "parentRowId": null,
                "parentColumnId": null,
                "parentObjectType": "Instruction",
                "parentObjectName": "Question",
                "parentId": "9d78bd33-994a-4e92-adb7-c9d5c16162fd",
                "childId": null,
                "guidanceId": "00000000-0000-0000-0000-000000000000",
                "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                "sourceTodoId": null,
                "sourceSectionId": null,
                "listValueId": 0,
                "isExpandByDefault": false,
                "isVisualizationDashboard": false,
                "titleTranslationArgs": null,
                "isPanel": true
            },
            {
                "id": "4feb10cd-13b3-465d-8207-f8a32a9517df",
                "type": "Instruction",
                "text": "Select the appropriate approach for developing expectation.",
                "title": "",
                "link": "",
                "domainLink": "",
                "sourcePublication": null,
                "sourceSection": null,
                "activeSourcePublication": null,
                "activeSourceSection": null,
                "minValue": null,
                "maxValue": null,
                "extendedMinValue": null,
                "extendedMaxValue": null,
                "isFsl": false,
                "parentRowId": null,
                "parentColumnId": null,
                "parentObjectType": "Instruction",
                "parentObjectName": "Question",
                "parentId": "a3b55989-cf03-485f-9c25-bbeb5aa48f61",
                "childId": null,
                "guidanceId": "00000000-0000-0000-0000-000000000000",
                "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                "sourceTodoId": null,
                "sourceSectionId": null,
                "listValueId": 0,
                "isExpandByDefault": false,
                "isVisualizationDashboard": false,
                "titleTranslationArgs": null,
                "isPanel": true
            },
            {
                "id": "85a83a16-2108-43f6-af00-a6e31aeeb575",
                "type": "Information",
                "text": "Develop an expectation of current-year %fsli%.\r\n\r\nThere are different ways of developing the expectation. Common techniques may include developing an expectation using:\r\n\r\n%sap_approaches%\r\n\r\nThe suitability of the method use must be documented in the text box provided under \"Substantive analytical procedure considerations\"",
                "title": "",
                "link": "",
                "domainLink": "",
                "sourcePublication": null,
                "sourceSection": null,
                "activeSourcePublication": null,
                "activeSourceSection": null,
                "minValue": null,
                "maxValue": null,
                "extendedMinValue": null,
                "extendedMaxValue": null,
                "isFsl": false,
                "parentRowId": null,
                "parentColumnId": 4,
                "parentObjectType": "UITrigger",
                "parentObjectName": "UITrigger",
                "parentId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                "childId": null,
                "guidanceId": "00000000-0000-0000-0000-000000000000",
                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                "sourceTodoId": null,
                "sourceSectionId": null,
                "listValueId": 0,
                "isExpandByDefault": false,
                "isVisualizationDashboard": false,
                "titleTranslationArgs": null,
                "isPanel": true
            },
            {
                "id": "105f60dc-e15c-4d03-94ac-0524f4e3f43a",
                "type": "Information",
                "text": "Guidance string for population amount",
                "title": "",
                "link": "",
                "domainLink": "",
                "sourcePublication": null,
                "sourceSection": null,
                "activeSourcePublication": null,
                "activeSourceSection": null,
                "minValue": null,
                "maxValue": null,
                "extendedMinValue": null,
                "extendedMaxValue": null,
                "isFsl": false,
                "parentRowId": 2,
                "parentColumnId": null,
                "parentObjectType": "UITrigger",
                "parentObjectName": "UITrigger",
                "parentId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                "childId": null,
                "guidanceId": "00000000-0000-0000-0000-000000000000",
                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                "sourceTodoId": null,
                "sourceSectionId": null,
                "listValueId": 0,
                "isExpandByDefault": false,
                "isVisualizationDashboard": false,
                "titleTranslationArgs": null,
                "isPanel": true
            },
            {
                "id": "f26e60a4-9c60-4722-b681-1de5d974ac66",
                "type": "Information",
                "text": "Additional procedures may be performed to document any unexplained amounts above threshold by:\r\n\r\n1.  Inquiring of management and obtaining appropriate audit evidence relevant to management’s responses; and\r\n2.  Performing other audit procedures as necessary in the circumstances.\r\n\r\nThis work can for example be documented by:\r\n\r\n1.  Directly documenting in the schedule available,\r\n2.  Documenting in a tickmark, or\r\n3.  Attaching a file with the required documentation.\r\n\r\nThe amount that is treated as the misstatement is a matter of professional judgment. At a minimum, the misstatement will be the total of the unexplained difference over the thresholds however could be a larger amount if we believe that is appropriate. Any unexplained difference above threshold has to be captured on the Summary of misstatements in WP 29600.01 Evaluate audit results including misstatements and explained on the conclusion part of this working paper.",
                "title": "Additional procedures",
                "link": "",
                "domainLink": "",
                "sourcePublication": null,
                "sourceSection": null,
                "activeSourcePublication": null,
                "activeSourceSection": null,
                "minValue": null,
                "maxValue": null,
                "extendedMinValue": null,
                "extendedMaxValue": null,
                "isFsl": false,
                "parentRowId": null,
                "parentColumnId": 9,
                "parentObjectType": "UITrigger",
                "parentObjectName": "UITrigger",
                "parentId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                "childId": null,
                "guidanceId": "00000000-0000-0000-0000-000000000000",
                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                "sourceTodoId": null,
                "sourceSectionId": null,
                "listValueId": 0,
                "isExpandByDefault": false,
                "isVisualizationDashboard": false,
                "titleTranslationArgs": null,
                "isPanel": true,
                "isActive": true
            },
            {
                "id": "faf370af-cfb3-48ba-a036-88419e608cee",
                "type": "Information",
                "text": "Please create the necessary custom ROMM(s), link the applicable assertion(s) to the custom ROMM(s), provide appropriate risk classification(s), and plan to perform further audit procedures to address the custom ROMM(s).",
                "title": "",
                "link": "",
                "domainLink": "",
                "sourcePublication": null,
                "sourceSection": null,
                "activeSourcePublication": null,
                "activeSourceSection": null,
                "minValue": null,
                "maxValue": null,
                "extendedMinValue": null,
                "extendedMaxValue": null,
                "isFsl": false,
                "parentRowId": null,
                "parentColumnId": null,
                "parentObjectType": "Guidance",
                "parentObjectName": "Question",
                "parentId": "432b0ef3-fa76-42ab-b723-0991e4026565",
                "childId": null,
                "guidanceId": "00000000-0000-0000-0000-000000000000",
                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                "sourceTodoId": null,
                "sourceSectionId": null,
                "listValueId": 0,
                "isExpandByDefault": false,
                "isVisualizationDashboard": false,
                "titleTranslationArgs": null,
                "isPanel": true,
                "isActive": true
            },
            {
                "id": "03eb61b5-975f-4c6e-b431-869c2bde7fac",
                "type": "Instruction",
                "text": "Consider the nature and cause of the misstatement and document these considerations using the misstatement common tool in a timely manner. Link the misstatement common tool. \r\n\r\nIf applicable, capture the deficiency on the Summary of control deficiencies in WP 29600.01 Evaluate audit results including misstatements, update the documentation related to the control, and include a cross-reference to the control deficiency here.",
                "title": "",
                "link": "",
                "domainLink": "",
                "sourcePublication": null,
                "sourceSection": null,
                "activeSourcePublication": null,
                "activeSourceSection": null,
                "minValue": null,
                "maxValue": null,
                "extendedMinValue": null,
                "extendedMaxValue": null,
                "isFsl": false,
                "parentRowId": null,
                "parentColumnId": null,
                "parentObjectType": "Instruction",
                "parentObjectName": "Question",
                "parentId": "29f2eaf3-0e1d-4a20-ab7d-dc29d71ea737",
                "childId": null,
                "guidanceId": "00000000-0000-0000-0000-000000000000",
                "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                "sourceTodoId": null,
                "sourceSectionId": null,
                "listValueId": 0,
                "isExpandByDefault": false,
                "isVisualizationDashboard": false,
                "titleTranslationArgs": null,
                "isPanel": true
            },
            {
                "id": "6d5a3027-ea87-4483-bda2-30363d6bb75d",
                "type": "Information",
                "text": "Guidance for Explanation for Input Used",
                "title": "",
                "link": "",
                "domainLink": "",
                "sourcePublication": null,
                "sourceSection": null,
                "activeSourcePublication": null,
                "activeSourceSection": null,
                "minValue": null,
                "maxValue": null,
                "extendedMinValue": null,
                "extendedMaxValue": null,
                "isFsl": false,
                "parentRowId": null,
                "parentColumnId": 3,
                "parentObjectType": "UITrigger",
                "parentObjectName": "UITrigger",
                "parentId": "e167cb62-a451-4ac9-8aa5-37c048dfc8eb",
                "childId": null,
                "guidanceId": "00000000-0000-0000-0000-000000000000",
                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                "sourceTodoId": null,
                "sourceSectionId": null,
                "listValueId": 0,
                "isExpandByDefault": false,
                "isVisualizationDashboard": false,
                "titleTranslationArgs": null,
                "isPanel": true
            },
            {
                "id": "78992f8b-6c03-4250-84e1-a03feb265023",
                "type": "Information",
                "text": "Guidance forFactors to adjust the expectation",
                "title": "",
                "link": "",
                "domainLink": "",
                "sourcePublication": null,
                "sourceSection": null,
                "activeSourcePublication": null,
                "activeSourceSection": null,
                "minValue": null,
                "maxValue": null,
                "extendedMinValue": null,
                "extendedMaxValue": null,
                "isFsl": false,
                "parentRowId": 1,
                "parentColumnId": null,
                "parentObjectType": "UITrigger",
                "parentObjectName": "UITrigger",
                "parentId": "e167cb62-a451-4ac9-8aa5-37c048dfc8eb",
                "childId": null,
                "guidanceId": "00000000-0000-0000-0000-000000000000",
                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                "sourceTodoId": null,
                "sourceSectionId": null,
                "listValueId": 0,
                "isExpandByDefault": false,
                "isVisualizationDashboard": false,
                "titleTranslationArgs": null,
                "isPanel": true
            },
            {
                "id": "5b33ebee-99e0-4dc2-81d2-deb132ba5312",
                "type": "Information",
                "text": "Guidance for Supportive Evidence",
                "title": "",
                "link": "",
                "domainLink": "",
                "sourcePublication": null,
                "sourceSection": null,
                "activeSourcePublication": null,
                "activeSourceSection": null,
                "minValue": null,
                "maxValue": null,
                "extendedMinValue": null,
                "extendedMaxValue": null,
                "isFsl": false,
                "parentRowId": null,
                "parentColumnId": 3,
                "parentObjectType": "UITrigger",
                "parentObjectName": "UITrigger",
                "parentId": "4fabb98d-61cf-44d3-9caa-42109d2e5aec",
                "childId": null,
                "guidanceId": "00000000-0000-0000-0000-000000000000",
                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                "sourceTodoId": null,
                "sourceSectionId": null,
                "listValueId": 0,
                "isExpandByDefault": false,
                "isVisualizationDashboard": false,
                "titleTranslationArgs": null,
                "isPanel": true
            },
            {
                "id": "2d8a8b49-0c2f-4a19-8e43-1651a9d9ee8d",
                "type": "ExternalReference",
                "text": "Performing Substantive Analytical Procedures Guide; Appendix A: Examples of plausible and predictable relationships",
                "title": "Performing Substantive Analytical Procedures Guide; Appendix A: Examples of plausible and predictable relationships",
                "link": "https://techlib.deloitteresources.com/#/toc?docid=0901ff81801b58d8%23pgroup_F5C78D9BE5344E9E954BC1A3238A1C5C",
                "domainLink": "https://techlib.deloitteresources.com/#/toc?docid=0901ff81801b58d8%23pgroup_F5C78D9BE5344E9E954BC1A3238A1C5C",
                "sourcePublication": null,
                "sourceSection": null,
                "activeSourcePublication": null,
                "activeSourceSection": null,
                "minValue": null,
                "maxValue": null,
                "extendedMinValue": null,
                "extendedMaxValue": null,
                "isFsl": false,
                "parentRowId": null,
                "parentColumnId": null,
                "parentObjectType": "UITrigger",
                "parentObjectName": "UITrigger",
                "parentId": "3bc79f98-ec06-4531-a76b-a2c4fc11f256",
                "childId": null,
                "guidanceId": "00000000-0000-0000-0000-000000000000",
                "controlDataId": "681d6647-9d9c-4859-8ca9-ce7332b4d450",
                "sourceTodoId": null,
                "sourceSectionId": null,
                "listValueId": 0,
                "isExpandByDefault": false,
                "isVisualizationDashboard": false,
                "titleTranslationArgs": null,
                "isPanel": true
            },
            {
                "id": "91478e68-7cdc-4c4f-8651-ec7d584b4abf",
                "type": "HardCodedUsingSystemGuidance",
                "text": "DtwpSignificantRiskGuidance",
                "title": "DTWP.SignificantRiskGuidance.Title",
                "link": null,
                "domainLink": null,
                "sourcePublication": null,
                "sourceSection": null,
                "activeSourcePublication": null,
                "activeSourceSection": null,
                "minValue": null,
                "maxValue": null,
                "extendedMinValue": null,
                "extendedMaxValue": null,
                "isFsl": null,
                "parentRowId": null,
                "parentColumnId": null,
                "parentObjectType": null,
                "parentObjectName": null,
                "parentId": "f64ba5fb-a27f-40a7-8c32-c81c37043b13",
                "childId": null,
                "guidanceId": "00000000-0000-0000-0000-000000000000",
                "controlDataId": "00000000-0000-0000-0000-000000000000",
                "sourceTodoId": null,
                "sourceSectionId": null,
                "listValueId": 0,
                "isExpandByDefault": true,
                "isVisualizationDashboard": false,
                "titleTranslationArgs": null,
                "isPanel": false
            }
        ],
        "formTemplates": [
            {
                "id": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                "sectionName": null,
                "templates": [
                    {
                        "id": "89c0d47c-06f7-4fbc-9f4b-d5cce895f7fd",
                        "createdTime": "2023-04-06T03:53:33.1043662",
                        "objectNumber": 1,
                        "groupName": "Overview",
                        "heading": "Engagement materiality",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "GHNUU",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "data": {
                                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                "procedure": {
                                    "id": null,
                                    "code": null,
                                    "task": null,
                                    "description": null,
                                    "isAmtOtherThanTb": false,
                                    "guidances": null
                                },
                                "risks": [],
                                "materiality": {
                                    "materialityValue": null,
                                    "performanceMaterialityValue": null,
                                    "cttValue": null
                                },
                                "abcotdMateriality": {
                                    "materialityValue": null,
                                    "performanceMaterialityValue": null
                                },
                                "engagementMaterialities": [
                                    {
                                        "id": "ffb15d25-606e-4712-a39d-4387e32ae7f7",
                                        "materialityType": "Materiality",
                                        "name": "Overall",
                                        "materiality": 41241241,
                                        "materialityPerformance": 2062062.05,
                                        "materialityCTTValue": 12541241,
                                        "abcotdId": null,
                                        "engagementBusinessId": null
                                    }
                                ],
                                "trialBalanceData": [],
                                "assertions": [],
                                "performanceMateriality": 2062062.05,
                                "totalTrialBalanceAmount": null,
                                "totalCpPreliminaryAmount": null,
                                "totalTrialBalancePPFinalAmount": null,
                                "trialBalanceAmount": null,
                                "trialIncomeAmount": null,
                                "totalCpPreliminaryTrialBalanceAmount": null,
                                "totalCpPreliminaryTrialIncomeAmount": null,
                                "riskLevelHigher": null,
                                "cpInterimPeriodEndDate": null,
                                "cpFinalPeriodEndDate": null,
                                "ppInterimPeriodEndDate": null,
                                "ppFinalPeriodEndDate": null,
                                "cpPreliminaryPeriodEndDate": null
                            },
                            "id": "398e69fb-7bfc-44f6-a88e-b025504bedc5",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "89c0d47c-06f7-4fbc-9f4b-d5cce895f7fd",
                            "contentTitle": "Engagement materiality",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"Type\",\"order\":0},{\"caption\":\"Materiality\",\"order\":1},{\"caption\":\"Performance materiality\",\"order\":2},{\"caption\":\"Clearly trivial threshold\",\"order\":3}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "54490671",
                            "questionDisplayTypeName": "DTWWidgetMateriality",
                            "isActive": true,
                            "engagementBusinessId": null,
                            "accountingPeriodType": null,
                            "currentUser": "00000000-0000-0000-0000-000000000000",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": null,
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null,
                            "reviewData": {}
                        },
                        "groupId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "a057747b-a70a-4c68-940c-d828b7cbdcea",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "isActive": true,
                        "commonTools": [],
                        "renderType": "FIELD",
                        "autoName": "DTWWidgetMateriality",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final",
                        "reviewData": {},
                        "updateVersion": 1
                    },
                    {
                        "id": "d9a69db2-2e7e-40dd-bb1c-826beaf419bf",
                        "createdTime": "2023-04-06T03:53:33.1045745",
                        "objectNumber": 2,
                        "groupName": "Overview",
                        "heading": "",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "MpoBT",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "data": {
                                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                "procedure": {
                                    "id": null,
                                    "code": null,
                                    "task": null,
                                    "description": null,
                                    "isAmtOtherThanTb": false,
                                    "guidances": null
                                },
                                "risks": [],
                                "materiality": {
                                    "materialityValue": null,
                                    "performanceMaterialityValue": null,
                                    "cttValue": null
                                },
                                "abcotdMateriality": {
                                    "materialityValue": null,
                                    "performanceMaterialityValue": null
                                },
                                "engagementMaterialities": [],
                                "trialBalanceData": [
                                    {
                                        "abcotdId": "e5ac2538-9686-40bd-84c8-6b418aa1ba2d",
                                        "abcotdName": "Property, plant, and equipment",
                                        "abcotdType": 0,
                                        "businessType": "Standalone/simple group",
                                        "businessTypeInkId": 58033675,
                                        "interimData": [],
                                        "finalData": [
                                            {
                                                "componentId": "5754e2e4-aa2d-4077-9b27-ec36d987a679",
                                                "componentName": "May31-newcode-2",
                                                "trialBalanceAccounts": [
                                                    {
                                                        "accountId": "8c951d97-515d-4616-8f4d-7e2176ae18cb",
                                                        "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                                                        "engagementAccountType": 0,
                                                        "accountNumber": "1601",
                                                        "accountName": "Land",
                                                        "cpPreliminaryAmount": 3901127.5,
                                                        "adjustments": null,
                                                        "adjusted": 3901127.5,
                                                        "reclassifications": null,
                                                        "cpFinalAmount": 3901127.5,
                                                        "cpInterim": 2925845.625,
                                                        "ppFinalAmount": 3511014.75,
                                                        "movement": 390112.75,
                                                        "movementPercent": 11.11,
                                                        "isTotalRow": false,
                                                        "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                        "isGroupParent": true,
                                                        "iconMarginLeft": 0,
                                                        "iconMarginTop": 4
                                                    },
                                                    {
                                                        "accountId": "7d4f5ac6-0c21-4a44-a952-4598a29bdd47",
                                                        "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                                                        "engagementAccountType": 0,
                                                        "accountNumber": "1602",
                                                        "accountName": "Building",
                                                        "cpPreliminaryAmount": 6323457.5,
                                                        "adjustments": null,
                                                        "adjusted": 6323457.5,
                                                        "reclassifications": null,
                                                        "cpFinalAmount": 6323457.5,
                                                        "cpInterim": 4742593.125,
                                                        "ppFinalAmount": 5691111.75,
                                                        "movement": 632345.75,
                                                        "movementPercent": 11.11,
                                                        "isTotalRow": false,
                                                        "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                        "isGroupParent": true,
                                                        "iconMarginLeft": 0,
                                                        "iconMarginTop": 4
                                                    },
                                                    {
                                                        "accountId": "de310030-2d69-4a2d-93ed-0ca5704bf8b2",
                                                        "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                                                        "engagementAccountType": 0,
                                                        "accountNumber": "1603",
                                                        "accountName": "Machinery",
                                                        "cpPreliminaryAmount": 4632160,
                                                        "adjustments": null,
                                                        "adjusted": 4632160,
                                                        "reclassifications": null,
                                                        "cpFinalAmount": 4632160,
                                                        "cpInterim": 3474120,
                                                        "ppFinalAmount": 4168944,
                                                        "movement": 463216,
                                                        "movementPercent": 11.11,
                                                        "isTotalRow": false,
                                                        "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                        "isGroupParent": true,
                                                        "iconMarginLeft": 0,
                                                        "iconMarginTop": 4
                                                    },
                                                    {
                                                        "accountId": "06a8c140-18bc-452a-9d77-8ead8030f43e",
                                                        "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                                                        "engagementAccountType": 0,
                                                        "accountNumber": "1604",
                                                        "accountName": "Computer Equipment",
                                                        "cpPreliminaryAmount": -1126500,
                                                        "adjustments": null,
                                                        "adjusted": -1126500,
                                                        "reclassifications": null,
                                                        "cpFinalAmount": -1126500,
                                                        "cpInterim": 844875,
                                                        "ppFinalAmount": 1013850,
                                                        "movement": -2140350,
                                                        "movementPercent": -211.11,
                                                        "isTotalRow": false,
                                                        "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                        "isGroupParent": true,
                                                        "iconMarginLeft": 0,
                                                        "iconMarginTop": 4
                                                    },
                                                    {
                                                        "accountId": "b610cf41-9db5-4cec-a54c-eced6acb8f6e",
                                                        "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                                                        "engagementAccountType": 0,
                                                        "accountNumber": "1605",
                                                        "accountName": "Furniture and Fixtures",
                                                        "cpPreliminaryAmount": -988697.5,
                                                        "adjustments": null,
                                                        "adjusted": -988697.5,
                                                        "reclassifications": null,
                                                        "cpFinalAmount": -988697.5,
                                                        "cpInterim": -741523.125,
                                                        "ppFinalAmount": 889827.75,
                                                        "movement": -1878525.25,
                                                        "movementPercent": -211.11,
                                                        "isTotalRow": false,
                                                        "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                        "isGroupParent": true,
                                                        "iconMarginLeft": 0,
                                                        "iconMarginTop": 4
                                                    },
                                                    {
                                                        "accountId": "05f634bf-4036-4c9f-89d3-8471629cd0f5",
                                                        "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                                                        "engagementAccountType": 0,
                                                        "accountNumber": "1606",
                                                        "accountName": "Automobiles",
                                                        "cpPreliminaryAmount": -480000,
                                                        "adjustments": null,
                                                        "adjusted": -480000,
                                                        "reclassifications": null,
                                                        "cpFinalAmount": -480000,
                                                        "cpInterim": -360000,
                                                        "ppFinalAmount": 432000,
                                                        "movement": -912000,
                                                        "movementPercent": -211.11,
                                                        "isTotalRow": false,
                                                        "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                        "isGroupParent": true,
                                                        "iconMarginLeft": 0,
                                                        "iconMarginTop": 4
                                                    },
                                                    {
                                                        "accountId": "8809cfeb-1b72-4196-b347-0fb8ab978f8b",
                                                        "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                                                        "engagementAccountType": 0,
                                                        "accountNumber": "1607",
                                                        "accountName": "Accumulated Depreciation",
                                                        "cpPreliminaryAmount": -6132706,
                                                        "adjustments": null,
                                                        "adjusted": -6132706,
                                                        "reclassifications": null,
                                                        "cpFinalAmount": -6132706,
                                                        "cpInterim": -4599529.5,
                                                        "ppFinalAmount": -5519435.4,
                                                        "movement": -613270.6,
                                                        "movementPercent": 11.11,
                                                        "isTotalRow": false,
                                                        "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                        "isGroupParent": true,
                                                        "iconMarginLeft": 0,
                                                        "iconMarginTop": 4
                                                    },
                                                    {
                                                        "accountId": "00000000-0000-0000-0000-000000000000",
                                                        "engagementBusinessId": null,
                                                        "engagementAccountType": 0,
                                                        "accountNumber": null,
                                                        "accountName": "Total",
                                                        "cpPreliminaryAmount": 6128841.5,
                                                        "adjustments": 0,
                                                        "adjusted": 6128841.5,
                                                        "reclassifications": 0,
                                                        "cpFinalAmount": 6128841.5,
                                                        "cpInterim": 6286381.125,
                                                        "ppFinalAmount": 10187312.85,
                                                        "movement": -4058471.35,
                                                        "movementPercent": -39.84,
                                                        "isTotalRow": true,
                                                        "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                        "iconMarginLeft": 0,
                                                        "iconMarginTop": 4
                                                    }
                                                ],
                                                "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0"
                                            }
                                        ],
                                        "accountBalanceType": "Final",
                                        "isDisclosure": false
                                    }
                                ],
                                "assertions": [],
                                "performanceMateriality": null,
                                "totalTrialBalanceAmount": 6128841.5,
                                "totalCpPreliminaryAmount": 6128841.5,
                                "totalTrialBalancePPFinalAmount": 10187312.85,
                                "trialBalanceAmount": 6128841.5,
                                "trialIncomeAmount": 0,
                                "totalCpPreliminaryTrialBalanceAmount": 6128841.5,
                                "totalCpPreliminaryTrialIncomeAmount": 0,
                                "riskLevelHigher": null,
                                "cpInterimPeriodEndDate": "2023-04-06T00:00:00",
                                "cpFinalPeriodEndDate": "2023-04-06T00:00:00",
                                "ppInterimPeriodEndDate": null,
                                "ppFinalPeriodEndDate": "2023-04-06T00:00:00",
                                "cpPreliminaryPeriodEndDate": "2023-04-06T00:00:00"
                            },
                            "id": "dbd1d9bd-611a-4f41-8343-e13314924c61",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "d9a69db2-2e7e-40dd-bb1c-826beaf419bf",
                            "contentTitle": "",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"ID\",\"order\":0},{\"caption\":\"Account\",\"order\":1},{\"caption\":\"CP interim\",\"order\":2},{\"caption\":\"PP interim\",\"order\":3},{\"caption\":\"CP preliminary\",\"order\":4},{\"caption\":\"Adjustments\",\"order\":5},{\"caption\":\"Adjusted\",\"order\":6},{\"caption\":\"Reclassifications\",\"order\":7},{\"caption\":\"CP final\",\"order\":8},{\"caption\":\"PP final\",\"order\":9},{\"caption\":\"Movement value\",\"order\":10},{\"caption\":\"Movement percentage\",\"order\":11}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "54490677",
                            "questionDisplayTypeName": "DTWWidgetAccountBalances",
                            "isActive": true,
                            "engagementBusinessId": null,
                            "accountingPeriodType": null,
                            "currentUser": "00000000-0000-0000-0000-000000000000",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": null,
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null,
                            "reviewData": {}
                        },
                        "groupId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "9684ad73-7239-4c0b-904d-e69941797279",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "isActive": true,
                        "commonTools": [],
                        "renderType": "FIELD",
                        "autoName": "DTWWidgetAccountBalances",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final",
                        "reviewData": {},
                        "updateVersion": 1
                    },
                    {
                        "id": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
                        "createdTime": "2023-04-06T03:53:33.1047013",
                        "objectNumber": 3,
                        "groupName": "Overview",
                        "heading": "ROMMs",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "IoZrx",
                        "isNested": false,
                        "answers": [
                            {
                                "answerClientId": "qkydO",
                                "userAnswer_Bqpdr": "",
                                "userAnswer_IzSAq": "",
                                "userAnswer_CENam": "",
                                "userAnswer_MiqMr": "",
                                "Bqpdr": "",
                                "IzSAq": "",
                                "CENam": "",
                                "MiqMr": ""
                            }
                        ],
                        "widgetAnswers": [],
                        "subHeadings": [
                            {
                                "entries": {},
                                "id": "6e3fa3cb-f194-4808-9116-3e916bb4a98c",
                                "questionId": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
                                "subHeading": "ROMM ID",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 1,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "Bqpdr",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": null,
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "9066f134-cfb3-46c6-a563-87ef7e95af15",
                                "questionId": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
                                "subHeading": "ROMM title",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 2,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "IzSAq",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": null,
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "ce275488-d2b8-4928-8410-c352a7ae3c95",
                                "questionId": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
                                "subHeading": "Assertion(s)",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 3,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "CENam",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": null,
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "212f8ad8-7f19-4b6e-a028-3391e98e497d",
                                "questionId": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
                                "subHeading": "Risk classification",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 4,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "MiqMr",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": null,
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            }
                        ],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "data": {
                                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                "procedure": {
                                    "id": null,
                                    "code": null,
                                    "task": null,
                                    "description": null,
                                    "isAmtOtherThanTb": false,
                                    "guidances": null
                                },
                                "risks": [
                                    {
                                        "engagementRiskId": "d738d9d6-34fe-4757-b7cd-a3633249734c",
                                        "code": "PPE.CR01",
                                        "title": "CustomROMM",
                                        "assertions": [
                                            {
                                                "id": "a28986b7-7dd6-4bc5-97ca-9275f8fdace6",
                                                "code": null,
                                                "title": "Accuracy (T)",
                                                "changedFields": []
                                            }
                                        ],
                                        "riskLevel": "Significant",
                                        "riskLevelType": "17700735",
                                        "ordering": 1,
                                        "description": "CustomROMM",
                                        "generatedType": "custom",
                                        "engagementContentAreaId": "77977ba4-af45-402b-877b-3f78b529a62c",
                                        "engagementAbcotdId": "e5ac2538-9686-40bd-84c8-6b418aa1ba2d",
                                        "riskAnswer": null
                                    }
                                ],
                                "materiality": {
                                    "materialityValue": null,
                                    "performanceMaterialityValue": null,
                                    "cttValue": null
                                },
                                "abcotdMateriality": {
                                    "materialityValue": null,
                                    "performanceMaterialityValue": null
                                },
                                "engagementMaterialities": [],
                                "trialBalanceData": [],
                                "assertions": [],
                                "performanceMateriality": null,
                                "totalTrialBalanceAmount": null,
                                "totalCpPreliminaryAmount": null,
                                "totalTrialBalancePPFinalAmount": null,
                                "trialBalanceAmount": null,
                                "trialIncomeAmount": null,
                                "totalCpPreliminaryTrialBalanceAmount": null,
                                "totalCpPreliminaryTrialIncomeAmount": null,
                                "riskLevelHigher": "17700735",
                                "cpInterimPeriodEndDate": null,
                                "cpFinalPeriodEndDate": null,
                                "ppInterimPeriodEndDate": null,
                                "ppFinalPeriodEndDate": null,
                                "cpPreliminaryPeriodEndDate": null
                            },
                            "id": "4456699a-26a5-4c07-a446-196b5051c096",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
                            "contentTitle": "ROMMs",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"ROMM ID\",\"order\":0},{\"caption\":\"ROMM title\",\"order\":1},{\"caption\":\"Assertion(s)\",\"order\":2},{\"caption\":\"Risk classification\",\"order\":3}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "54490672",
                            "questionDisplayTypeName": "DTWWidgetRisksDetails",
                            "isActive": true,
                            "engagementBusinessId": null,
                            "accountingPeriodType": null,
                            "currentUser": "00000000-0000-0000-0000-000000000000",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": null,
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null
                        },
                        "groupId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "206cacea-3265-49c1-8097-43f52f802edd",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "isActive": true,
                        "commonTools": [],
                        "renderType": "FIELD",
                        "autoName": "DTWWidgetRisksDetails",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final",
                        "reviewData": {},
                        "updateVersion": 1
                    },
                    {
                        "id": "05524715-30d1-47ed-a0f6-76488971d7ea",
                        "createdTime": "2023-04-06T03:53:33.1048368",
                        "objectNumber": 5,
                        "groupName": "Overview",
                        "heading": "Control details",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "FvRaM",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "data": [],
                            "id": "a21180d5-a4c4-48b9-8a8e-03bb8bc6a4ab",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "05524715-30d1-47ed-a0f6-76488971d7ea",
                            "contentTitle": "Control details",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"Control ID\",\"order\":0},{\"caption\":\"Control title\",\"order\":1},{\"caption\":\"Control description\",\"order\":2},{\"caption\":\"Design conclusion\",\"order\":3},{\"caption\":\"Implementation conclusion\",\"order\":4},{\"caption\":\"OE conclusion\",\"order\":5}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "65555458",
                            "questionDisplayTypeName": "DTWWidgetControl",
                            "isActive": true,
                            "engagementBusinessId": null,
                            "accountingPeriodType": null,
                            "currentUser": "00000000-0000-0000-0000-000000000000",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": null,
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null,
                            "reviewData": {}
                        },
                        "groupId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "d00a037a-1e17-49b6-9bd9-286a40149575",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "isActive": true,
                        "commonTools": [],
                        "renderType": "FIELD",
                        "autoName": "DTWWidgetControl",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final",
                        "reviewData": {},
                        "updateVersion": 1
                    },
                    {
                        "id": "028ba0e1-3f39-4ff8-b7d4-3f985b0b5aa4",
                        "createdTime": "2023-04-06T03:53:33.1049649",
                        "objectNumber": 6,
                        "groupName": "Overview",
                        "heading": "Procedure",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "pjPrd",
                        "isNested": false,
                        "answers": [
                            {
                                "answerClientId": "tOLLV",
                                "userAnswer_pWTKK": "",
                                "userAnswer_UvUpU": "",
                                "pWTKK": "",
                                "UvUpU": ""
                            }
                        ],
                        "widgetAnswers": [],
                        "subHeadings": [
                            {
                                "entries": {},
                                "id": "09abb597-efea-46ab-ae4f-6c9dc4d6cc4a",
                                "questionId": "028ba0e1-3f39-4ff8-b7d4-3f985b0b5aa4",
                                "subHeading": "Procedure ID",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 1,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "pWTKK",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": null,
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "329c5c79-fbf6-4d08-9d83-de5dc982091e",
                                "questionId": "028ba0e1-3f39-4ff8-b7d4-3f985b0b5aa4",
                                "subHeading": "Procedure description",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 2,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "UvUpU",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": null,
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            }
                        ],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "data": {
                                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                "procedure": {
                                    "id": "e15e8968-2104-4ad1-bfe6-9f286983e0ec",
                                    "code": "PPE.CP1",
                                    "task": "1. Obtain the population to be tested.\r\n2. Test reconciling items, if applicable.\r\n3. Investigate differences and reconciling items as necessary. Corroborate explanations received from management with other evidence.\r\n4. Determine the suitability of substantive analytical procedures to address the identified risk of material misstatements (including disaggregation of population, if required).\r\n5. Obtain the information needed to develop an independent expectation.\r\n6. Follow the steps in “Section 2 – Plan SAP” of the DWP to determine the appropriate threshold(s).\r\n7. Develop an expectation of the recorded amount(s) and evaluate whether the expectation is sufficiently precise (refer to guidance for common techniques).\r\n8. Compare the expected amount to the actual recorded amount. Analyze and investigate the difference if it exceeds the established threshold. Perform other audit procedures if necessary.\r\n9. For information used in the audit, consider the relevance and reliability of the information to be used as audit evidence, including information obtained from an external information source. For internally produced information this includes, as necessary in the circumstances, evaluating whether the information is sufficiently precise and detailed for the auditor’s purposes and obtaining audit evidence about the accuracy and completeness of the information.\r\n10. Conclude on the results of audit procedures and, if applicable, document the misstatements using the findings common tool.",
                                    "description": "Perform substantive analytical procedures",
                                    "isAmtOtherThanTb": false,
                                    "guidances": []
                                },
                                "risks": [],
                                "materiality": {
                                    "materialityValue": null,
                                    "performanceMaterialityValue": null,
                                    "cttValue": null
                                },
                                "abcotdMateriality": {
                                    "materialityValue": null,
                                    "performanceMaterialityValue": null
                                },
                                "engagementMaterialities": [],
                                "trialBalanceData": [],
                                "assertions": [],
                                "performanceMateriality": null,
                                "totalTrialBalanceAmount": null,
                                "totalCpPreliminaryAmount": null,
                                "totalTrialBalancePPFinalAmount": null,
                                "trialBalanceAmount": null,
                                "trialIncomeAmount": null,
                                "totalCpPreliminaryTrialBalanceAmount": null,
                                "totalCpPreliminaryTrialIncomeAmount": null,
                                "riskLevelHigher": null,
                                "cpInterimPeriodEndDate": null,
                                "cpFinalPeriodEndDate": null,
                                "ppInterimPeriodEndDate": null,
                                "ppFinalPeriodEndDate": null,
                                "cpPreliminaryPeriodEndDate": null
                            },
                            "id": "8f04c4d3-0b2a-458e-b2ba-3e7c8b43b131",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "028ba0e1-3f39-4ff8-b7d4-3f985b0b5aa4",
                            "contentTitle": "Procedure",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"Procedure ID\",\"order\":0},{\"caption\":\"Procedure description\",\"order\":1}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "54490673",
                            "questionDisplayTypeName": "DTWWidgetProcedures",
                            "isActive": true,
                            "engagementBusinessId": null,
                            "accountingPeriodType": null,
                            "currentUser": "00000000-0000-0000-0000-000000000000",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": null,
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null
                        },
                        "groupId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "2b12cc88-be80-40a4-a311-c3ed807b9f32",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "isActive": true,
                        "commonTools": [],
                        "renderType": "FIELD",
                        "autoName": "DTWWidgetProcedures",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final",
                        "reviewData": {},
                        "updateVersion": 1
                    },
                    {
                        "id": "59ef90ab-af40-4026-8e39-4fd82e522bbe",
                        "createdTime": "2023-04-06T03:53:33.1051085",
                        "objectNumber": 7,
                        "groupName": "Overview",
                        "heading": "Tasks",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "ClPgi",
                        "isNested": false,
                        "answers": [
                            {
                                "answerClientId": "UJiYb",
                                "userAnswer_kuqdP": "",
                                "kuqdP": ""
                            }
                        ],
                        "widgetAnswers": [],
                        "subHeadings": [
                            {
                                "entries": {},
                                "id": "d065628c-1c9e-43f3-9d30-04a9b24c314b",
                                "questionId": "59ef90ab-af40-4026-8e39-4fd82e522bbe",
                                "subHeading": "",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 1,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "kuqdP",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": null,
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            }
                        ],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "data": {
                                "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                "procedure": {
                                    "id": "e15e8968-2104-4ad1-bfe6-9f286983e0ec",
                                    "code": "PPE.CP1",
                                    "task": "1. Obtain the population to be tested.\r\n2. Test reconciling items, if applicable.\r\n3. Investigate differences and reconciling items as necessary. Corroborate explanations received from management with other evidence.\r\n4. Determine the suitability of substantive analytical procedures to address the identified risk of material misstatements (including disaggregation of population, if required).\r\n5. Obtain the information needed to develop an independent expectation.\r\n6. Follow the steps in “Section 2 – Plan SAP” of the DWP to determine the appropriate threshold(s).\r\n7. Develop an expectation of the recorded amount(s) and evaluate whether the expectation is sufficiently precise (refer to guidance for common techniques).\r\n8. Compare the expected amount to the actual recorded amount. Analyze and investigate the difference if it exceeds the established threshold. Perform other audit procedures if necessary.\r\n9. For information used in the audit, consider the relevance and reliability of the information to be used as audit evidence, including information obtained from an external information source. For internally produced information this includes, as necessary in the circumstances, evaluating whether the information is sufficiently precise and detailed for the auditor’s purposes and obtaining audit evidence about the accuracy and completeness of the information.\r\n10. Conclude on the results of audit procedures and, if applicable, document the misstatements using the findings common tool.",
                                    "description": "Perform substantive analytical procedures",
                                    "isAmtOtherThanTb": false,
                                    "guidances": []
                                },
                                "risks": [],
                                "materiality": {
                                    "materialityValue": null,
                                    "performanceMaterialityValue": null,
                                    "cttValue": null
                                },
                                "abcotdMateriality": {
                                    "materialityValue": null,
                                    "performanceMaterialityValue": null
                                },
                                "engagementMaterialities": [],
                                "trialBalanceData": [],
                                "assertions": [],
                                "performanceMateriality": null,
                                "totalTrialBalanceAmount": null,
                                "totalCpPreliminaryAmount": null,
                                "totalTrialBalancePPFinalAmount": null,
                                "trialBalanceAmount": null,
                                "trialIncomeAmount": null,
                                "totalCpPreliminaryTrialBalanceAmount": null,
                                "totalCpPreliminaryTrialIncomeAmount": null,
                                "riskLevelHigher": null,
                                "cpInterimPeriodEndDate": null,
                                "cpFinalPeriodEndDate": null,
                                "ppInterimPeriodEndDate": null,
                                "ppFinalPeriodEndDate": null,
                                "cpPreliminaryPeriodEndDate": null
                            },
                            "id": "4950aded-6c1c-469c-ac2c-e01ce669feff",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "59ef90ab-af40-4026-8e39-4fd82e522bbe",
                            "contentTitle": "Tasks",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "54490674",
                            "questionDisplayTypeName": "DTWWidgetTasks",
                            "isActive": true,
                            "engagementBusinessId": null,
                            "accountingPeriodType": null,
                            "currentUser": "00000000-0000-0000-0000-000000000000",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": null,
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null
                        },
                        "groupId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "079ae059-5c36-4f03-88ca-f1c0a3479b5e",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "guidances": [
                            {
                                "id": "fcff55de-9a1c-4152-996a-86d469e56648",
                                "type": "Information",
                                "text": "Maintaining control over the confirmation requests during this process includes:\r\n\r\nDetermining the information to be confirmed or requested.\r\n\r\nSelecting the appropriate confirming party.\r\n\r\nDesigning the confirmation requests, including determining that requests are properly addressed and contain return information for responses to be sent directly to the auditor.\r\n\r\nSending the requests, including follow-up requests when applicable, to the confirming party. (ISA 505.7)\r\n\r\nWhen no confirmation has been received after the second request was sent, consider the reasons for nonresponse, including whether indication of fraud exists relating to the account balance.\r\n\r\nIn the case of each non-response, the auditor shall perform alternative audit procedures to obtain relevant and reliable audit evidence. (ISA 505.12)\r\n\r\n30 Examples of alternative audit procedures the auditor may perform include:For accounts receivable balances – examining specific subsequent cash receipts, shipping documentation, and sales near the period-end.\r\n\r\nFor accounts payable balances – examining subsequent cash disbursements or correspondence from third parties, and other records, such as goods received notes.\r\n\r\n(ISA 505.A18)\r\n\r\n31 The nature and extent of alternative audit procedures are affected by the account and assertion in question. A non-response to a confirmation request may indicate a previously unidentified risk of material misstatement. In such situations, the auditor may need to revise the assessed risk of material misstatement at the assertion level, and modify planned audit procedures, in accordance with paragraph 77 of Section 13150. For example, fewer responses to confirmation requests than anticipated, or a greater number of responses than anticipated, may indicate a previously unidentified fraud risk factor that requires evaluation in accordance with paragraph 28 of Section 13150. (ISA 505.A19)",
                                "title": "",
                                "link": "",
                                "domainLink": "",
                                "sourcePublication": null,
                                "sourceSection": null,
                                "activeSourcePublication": null,
                                "activeSourceSection": null,
                                "minValue": null,
                                "maxValue": null,
                                "extendedMinValue": null,
                                "extendedMaxValue": null,
                                "isFsl": false,
                                "parentRowId": null,
                                "parentColumnId": null,
                                "parentObjectType": "UITrigger",
                                "parentObjectName": "UITrigger",
                                "parentId": "59ef90ab-af40-4026-8e39-4fd82e522bbe",
                                "childId": null,
                                "guidanceId": "00000000-0000-0000-0000-000000000000",
                                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                                "sourceTodoId": null,
                                "sourceSectionId": null,
                                "listValueId": 0,
                                "isExpandByDefault": false,
                                "isVisualizationDashboard": false,
                                "titleTranslationArgs": null,
                                "isPanel": true
                            }
                        ],
                        "isPanel": true,
                        "isActive": true,
                        "commonTools": [],
                        "renderType": "FIELD",
                        "autoName": "DTWWidgetTasks",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final",
                        "reviewData": {},
                        "updateVersion": 1
                    },
                    {
                        "id": "8784cecd-938f-4ba0-ad49-1d8de209558f",
                        "createdTime": "2023-04-06T03:53:33.1055428",
                        "objectNumber": 8,
                        "groupName": "Overview",
                        "heading": "Tasks tailoring",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "DgVZp",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "wpSourceDocuments": [],
                            "data": [
                                {
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "engagementProcedureId": "e15e8968-2104-4ad1-bfe6-9f286983e0ec",
                                    "engagementCustomProcedureTaskTemplateId": "62d92f3b-a6e8-484b-80d5-07db087f1784",
                                    "taskName": "1. Obtain the population to be tested.",
                                    "answer": "CustomROMM",
                                    "isTailoringOther": false,
                                    "id": "bed7aac5-2204-408b-9f58-51d68c91af82",
                                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                    "wpQuestionId": "8784cecd-938f-4ba0-ad49-1d8de209558f",
                                    "isActive": true,
                                    "actionStatus": 0,
                                    "order": 0,
                                    "changedFields": []
                                },
                                {
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "engagementProcedureId": "e15e8968-2104-4ad1-bfe6-9f286983e0ec",
                                    "engagementCustomProcedureTaskTemplateId": "6ffd70cc-0c7b-4cc8-92c1-0be5ca1aebf0",
                                    "taskName": "7. Develop an expectation of the recorded amount(s) and evaluate whether the expectation is sufficiently precise (refer to guidance for common techniques).",
                                    "answer": "CustomROMM",
                                    "isTailoringOther": false,
                                    "id": "21dc3119-0114-4698-a668-eb475b5d9b97",
                                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                    "wpQuestionId": "8784cecd-938f-4ba0-ad49-1d8de209558f",
                                    "isActive": true,
                                    "actionStatus": 0,
                                    "order": 1,
                                    "changedFields": []
                                },
                                {
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "engagementProcedureId": "e15e8968-2104-4ad1-bfe6-9f286983e0ec",
                                    "engagementCustomProcedureTaskTemplateId": null,
                                    "taskName": "",
                                    "answer": "",
                                    "isTailoringOther": true,
                                    "id": "6dc6ba05-a754-481f-8cbb-e4cfa67b7ec3",
                                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                    "wpQuestionId": "8784cecd-938f-4ba0-ad49-1d8de209558f",
                                    "isActive": true,
                                    "actionStatus": 0,
                                    "order": 2,
                                    "changedFields": []
                                }
                            ],
                            "id": "956b9b45-cd6b-4269-bc58-e963da5130fa",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "8784cecd-938f-4ba0-ad49-1d8de209558f",
                            "contentTitle": "Tasks tailoring",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "66439934",
                            "questionDisplayTypeName": "DTWWidgetTasksTailoring",
                            "isActive": true,
                            "engagementBusinessId": null,
                            "accountingPeriodType": null,
                            "currentUser": "00000000-0000-0000-0000-000000000000",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": null,
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null,
                            "reviewData": {}
                        },
                        "groupId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "13e810a6-9ce9-45cb-806b-f98f44f5e8d6",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "isActive": true,
                        "commonTools": [],
                        "renderType": "FIELD",
                        "autoName": "DTWWidgetTasksTailoring",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final",
                        "reviewData": {},
                        "updateVersion": 1
                    },
                    {
                        "id": "f64ba5fb-a27f-40a7-8c32-c81c37043b13",
                        "createdTime": "0001-01-01T00:00:00",
                        "objectNumber": 4,
                        "groupName": null,
                        "heading": null,
                        "description": null,
                        "example": null,
                        "formName": null,
                        "formId": null,
                        "formCode": null,
                        "type": "HardCodedUsingSystemGuidance",
                        "dependencies": null,
                        "questionClientId": null,
                        "isNested": null,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": null,
                        "groupId": null,
                        "workingPaperName": null,
                        "replicated": null,
                        "questionId": "00000000-0000-0000-0000-000000000000",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": null,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "guidances": [
                            {
                                "id": "91478e68-7cdc-4c4f-8651-ec7d584b4abf",
                                "type": "HardCodedUsingSystemGuidance",
                                "text": "DtwpSignificantRiskGuidance",
                                "title": "DTWP.SignificantRiskGuidance.Title",
                                "link": null,
                                "domainLink": null,
                                "sourcePublication": null,
                                "sourceSection": null,
                                "activeSourcePublication": null,
                                "activeSourceSection": null,
                                "minValue": null,
                                "maxValue": null,
                                "extendedMinValue": null,
                                "extendedMaxValue": null,
                                "isFsl": null,
                                "parentRowId": null,
                                "parentColumnId": null,
                                "parentObjectType": null,
                                "parentObjectName": null,
                                "parentId": "f64ba5fb-a27f-40a7-8c32-c81c37043b13",
                                "childId": null,
                                "guidanceId": "00000000-0000-0000-0000-000000000000",
                                "controlDataId": "00000000-0000-0000-0000-000000000000",
                                "sourceTodoId": null,
                                "sourceSectionId": null,
                                "listValueId": 0,
                                "isExpandByDefault": true,
                                "isVisualizationDashboard": false,
                                "titleTranslationArgs": null,
                                "isPanel": false
                            }
                        ],
                        "isActive": true,
                        "renderType": "FIELD",
                        "autoName": "HardCodedUsingSystemGuidance null",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final",
                        "reviewData": {},
                        "updateVersion": 1
                    }
                ],
                "isHidden": false
            },
            {
                "id": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sectionName": null,
                "templates": [
                    {
                        "id": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                        "createdTime": "2023-04-06T03:53:33.1057376",
                        "objectNumber": 1,
                        "groupName": "Plan SAP",
                        "heading": "",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "Midoi",
                        "isNested": false,
                        "answers": [
                            {
                                "answerClientId": "fpmiB",
                                "MpZqt": "",
                                "NiZfV": "All account balance accounts mapped to this procedure"
                            }
                        ],
                        "widgetAnswers": [],
                        "subHeadings": [
                            {
                                "entries": {},
                                "id": "35c4f708-06c2-46e6-957d-710e33294e5a",
                                "questionId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                                "subHeading": null,
                                "inputType": null,
                                "type": null,
                                "ordering": null,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "NiZfV",
                                "reference": null,
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "fpmiB",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": null,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "628e0d0d-c2bf-4d0e-a346-2364c167b515",
                                "questionId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                                "subHeading": "",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 1,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "MpZqt",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "fpmiB",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            }
                        ],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "wpSourceDocuments": [],
                            "data": [
                                {
                                    "answerContent": "All account balance accounts mapped to this procedure",
                                    "wpSubHeadingId": "35c4f708-06c2-46e6-957d-710e33294e5a",
                                    "wpId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                                    "answerId": 0,
                                    "status": 3,
                                    "answerClientId": "fpmiB",
                                    "subHeadingClientId": "NiZfV",
                                    "id": "b6147a85-026d-4ee4-9b57-96c62daaa6b8",
                                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                    "wpQuestionId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                                    "isActive": true,
                                    "actionStatus": 0,
                                    "order": null,
                                    "changedFields": []
                                }
                            ],
                            "id": "8b50277b-13cb-4908-8f40-26ed4ee38264",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                            "contentTitle": "",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"Which trial balance accounts are being tested?\"],\"choice\":[\"All account balance accounts mapped to this procedure\",\"All class of transactions accounts mapped to this procedure\",\"A record other than the trial balance\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "64398477",
                            "questionDisplayTypeName": "DTWWidgetPerformReconciliation",
                            "isActive": true,
                            "engagementBusinessId": null,
                            "accountingPeriodType": null,
                            "currentUser": "00000000-0000-0000-0000-000000000000",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": null,
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null
                        },
                        "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "ae06be7c-a3df-45e2-8fe2-f2c5e9715eff",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1,
                        "commonTools": [],
                        "renderType": "FIELD",
                        "autoName": "DTWWidgetPerformReconciliation",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final"
                    },
                    {
                        "id": "d9c1c425-ff28-47c3-b7e6-06f8477002e2",
                        "createdTime": "2023-04-06T03:53:33.1058044",
                        "objectNumber": 2,
                        "groupName": "Plan SAP",
                        "heading": "",
                        "description": "The application of planned substantive analytical procedures is based on the expectation that relationships among data exist and continue in the absence of known conditions to the contrary. The suitability of a particular substantive analytical procedure will depend upon our assessment of how effective it will be in detecting a misstatement that, individually or when aggregated with other misstatements, may cause the financial statements to be materially misstated.\r\n\r\nParticular conditions that can cause variations in relationships among data include, for example, specific unusual transactions or events, accounting changes, business changes, random fluctuations, or misstatements.\r\n\r\nWhen more persuasive audit evidence is desired from substantive analytical procedures, more predictable relationships are necessary to develop the expectation.\r\n\r\n*   Relationships in a stable environment are usually more predictable than relationships in a dynamic or unstable environment.\r\n*   Relationships involving income statement accounts tend to be more predictable than relationships involving only balance-sheet accounts because income statement accounts represent transactions over a period of time, whereas balance-sheet accounts represent amounts as of a point in time.\r\n*   Relationships involving transactions subject to management discretion may be less predictable.\r\n\r\nOther considerations during periods of instability and rapid change may include:\r\n\r\n*   Expectations based on “prior-year adjusted for change” may be difficult to develop.\r\n*   Expectations based on entity budgets or forecasts may not be appropriate as management may have difficulty developing forecasts in light of current circumstances.\r\n*   Relationships between two variables, historically consistent throughout the year, may be expected to vary during a period of instability and rapid change, depending on certain facts (e.g., margin).\r\n\r\nIf applicable, when interest rates or inflation rates are being used as the factor to develop the expectation, practitioners need to ensure assessment has been performed thoroughly as these rates may not be appropriate when the rates are constantly fluctuating and/or the economic environment is unstable.",
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "Guidance",
                        "dependencies": "",
                        "questionClientId": "KWIbR",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": null,
                        "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "d6061534-0752-4fd4-93b4-4b77466a146a",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "guidances": [
                            {
                                "id": "5a95842c-ae7d-4036-a2b1-8c31791d08f5",
                                "type": "Information",
                                "text": "The application of planned substantive analytical procedures is based on the expectation that relationships among data exist and continue in the absence of known conditions to the contrary. The suitability of a particular substantive analytical procedure will depend upon our assessment of how effective it will be in detecting a misstatement that, individually or when aggregated with other misstatements, may cause the financial statements to be materially misstated.\r\n\r\nParticular conditions that can cause variations in relationships among data include, for example, specific unusual transactions or events, accounting changes, business changes, random fluctuations, or misstatements.\r\n\r\nWhen more persuasive audit evidence is desired from substantive analytical procedures, more predictable relationships are necessary to develop the expectation.\r\n\r\n*   Relationships in a stable environment are usually more predictable than relationships in a dynamic or unstable environment.\r\n*   Relationships involving income statement accounts tend to be more predictable than relationships involving only balance-sheet accounts because income statement accounts represent transactions over a period of time, whereas balance-sheet accounts represent amounts as of a point in time.\r\n*   Relationships involving transactions subject to management discretion may be less predictable.\r\n\r\nOther considerations during periods of instability and rapid change may include:\r\n\r\n*   Expectations based on “prior-year adjusted for change” may be difficult to develop.\r\n*   Expectations based on entity budgets or forecasts may not be appropriate as management may have difficulty developing forecasts in light of current circumstances.\r\n*   Relationships between two variables, historically consistent throughout the year, may be expected to vary during a period of instability and rapid change, depending on certain facts (e.g., margin).\r\n\r\nIf applicable, when interest rates or inflation rates are being used as the factor to develop the expectation, practitioners need to ensure assessment has been performed thoroughly as these rates may not be appropriate when the rates are constantly fluctuating and/or the economic environment is unstable.",
                                "title": "Guidance for suitability of using substantive analytical procedure",
                                "link": "",
                                "domainLink": "",
                                "sourcePublication": null,
                                "sourceSection": null,
                                "activeSourcePublication": null,
                                "activeSourceSection": null,
                                "minValue": null,
                                "maxValue": null,
                                "extendedMinValue": null,
                                "extendedMaxValue": null,
                                "isFsl": false,
                                "parentRowId": null,
                                "parentColumnId": null,
                                "parentObjectType": "Guidance",
                                "parentObjectName": "Question",
                                "parentId": "d9c1c425-ff28-47c3-b7e6-06f8477002e2",
                                "childId": null,
                                "guidanceId": "00000000-0000-0000-0000-000000000000",
                                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                                "sourceTodoId": null,
                                "sourceSectionId": null,
                                "listValueId": 0,
                                "isExpandByDefault": false,
                                "isVisualizationDashboard": false,
                                "titleTranslationArgs": null,
                                "isPanel": true
                            }
                        ],
                        "isPanel": true,
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1,
                        "renderType": "FIELD",
                        "autoName": "",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final"
                    },
                    {
                        "id": "5d2889d7-a44d-410f-83bc-3cd06dfc1069",
                        "createdTime": "2023-04-06T03:53:33.1061816",
                        "objectNumber": 3,
                        "groupName": "Plan SAP",
                        "heading": "",
                        "description": "Substantive analytical procedure considerations:\r\n\r\n1.  Determine the suitability of substantive analytical procedures to address the identified risk(s) of material misstatements (including disaggregation of population and plausibility of relationship, if required).\r\n2.  Obtain the information needed to develop an independent expectation and evaluate the reliability of that information.\r\n3.  Plan the design of the substantive analytical procedure and evaluate whether it's sufficiently precise.",
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "Question",
                        "dependencies": "",
                        "questionClientId": "XjowC",
                        "isNested": false,
                        "answers": [
                            {
                                "answerClientId": "NQWXM",
                                "userAnswer_bycSV": "",
                                "bycSV": ""
                            }
                        ],
                        "widgetAnswers": [],
                        "subHeadings": [
                            {
                                "entries": {},
                                "id": "73173afd-d692-40f3-87b9-0ab2e5af05a6",
                                "questionId": "5d2889d7-a44d-410f-83bc-3cd06dfc1069",
                                "subHeading": "",
                                "inputType": "ComplexText",
                                "type": "",
                                "ordering": 1,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "bycSV",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": null,
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            }
                        ],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": null,
                        "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "309bab07-8833-44ec-b212-1955e96d5ffe",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1,
                        "renderType": "FIELD",
                        "autoName": "Substantive analytical procedure considerations:\r\n\r\n1.",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final"
                    },
                    {
                        "id": "ee6a42e4-3618-49b1-8372-bd4844021a06",
                        "createdTime": "2023-04-06T03:53:33.1063493",
                        "objectNumber": 4,
                        "groupName": "Plan SAP",
                        "heading": "",
                        "description": "Substantive analytical procedure considerations:\r\n\r\n1.  Determine the suitability of substantive analytical procedures to address the identified risk(s) of material misstatements (including disaggregation of population and plausibility of relationship, if required).\r\n2.  Obtain the information needed to develop an independent expectation and evaluate the reliability of that information.\r\n3.  Plan the design of the substantive analytical procedure and evaluate whether it's sufficiently precise.",
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "Instruction",
                        "dependencies": "",
                        "questionClientId": "gMYvS",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": null,
                        "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "b307c009-2fab-434b-afcb-5805165754e4",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "guidances": [
                            {
                                "id": "8c95b311-8ed8-4b43-8a11-5248dc448353",
                                "type": "Instruction",
                                "text": "Substantive analytical procedure considerations:\r\n\r\n1.  Determine the suitability of substantive analytical procedures to address the identified risk(s) of material misstatements (including disaggregation of population and plausibility of relationship, if required).\r\n2.  Obtain the information needed to develop an independent expectation and evaluate the reliability of that information.\r\n3.  Plan the design of the substantive analytical procedure and evaluate whether it's sufficiently precise.",
                                "title": "",
                                "link": "",
                                "domainLink": "",
                                "sourcePublication": null,
                                "sourceSection": null,
                                "activeSourcePublication": null,
                                "activeSourceSection": null,
                                "minValue": null,
                                "maxValue": null,
                                "extendedMinValue": null,
                                "extendedMaxValue": null,
                                "isFsl": false,
                                "parentRowId": null,
                                "parentColumnId": null,
                                "parentObjectType": "Instruction",
                                "parentObjectName": "Question",
                                "parentId": "ee6a42e4-3618-49b1-8372-bd4844021a06",
                                "childId": null,
                                "guidanceId": "00000000-0000-0000-0000-000000000000",
                                "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                                "sourceTodoId": null,
                                "sourceSectionId": null,
                                "listValueId": 0,
                                "isExpandByDefault": false,
                                "isVisualizationDashboard": false,
                                "titleTranslationArgs": null,
                                "isPanel": true
                            }
                        ],
                        "isPanel": true,
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1,
                        "renderType": "FIELD",
                        "autoName": "",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final"
                    },
                    {
                        "id": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                        "createdTime": "2023-04-06T03:53:33.1066553",
                        "objectNumber": 5,
                        "groupName": "Plan SAP",
                        "heading": "Control",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "jShxt",
                        "isNested": false,
                        "answers": [
                            {
                                "answerClientId": "WMkUs",
                                "xwicQ": "",
                                "JFlFL": "Not relying on controls"
                            }
                        ],
                        "widgetAnswers": [],
                        "subHeadings": [
                            {
                                "entries": {},
                                "id": "fda1c559-25f6-4eba-9957-de81357ad642",
                                "questionId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                                "subHeading": null,
                                "inputType": null,
                                "type": null,
                                "ordering": null,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "JFlFL",
                                "reference": null,
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "WMkUs",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": null,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "06a36a74-0b3d-469b-aab0-bc7211941747",
                                "questionId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                                "subHeading": "Control reliance approach",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 1,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "xwicQ",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "WMkUs",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            }
                        ],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "wpSourceDocuments": [],
                            "data": [
                                {
                                    "answerContent": "Not relying on controls",
                                    "wpSubHeadingId": "fda1c559-25f6-4eba-9957-de81357ad642",
                                    "wpId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                                    "answerId": 1,
                                    "status": 3,
                                    "answerClientId": "WMkUs",
                                    "subHeadingClientId": "JFlFL",
                                    "id": "9e07a8f1-6069-4375-a03b-eba5fa9a058e",
                                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                    "wpQuestionId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                                    "isActive": true,
                                    "actionStatus": 0,
                                    "order": null,
                                    "changedFields": []
                                }
                            ],
                            "id": "61b02e13-04b9-4a62-bd71-d9c7d67ea5d2",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                            "contentTitle": "Control",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"Control reliance approach\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"Relying on controls\",\"Not relying on controls\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "65555457",
                            "questionDisplayTypeName": "DTWWidgetControlRelianceApproach",
                            "isActive": true,
                            "engagementBusinessId": null,
                            "accountingPeriodType": null,
                            "currentUser": "00000000-0000-0000-0000-000000000000",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": null,
                            "controlRelianceApproachOption": 2,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null,
                            "questionActive": true
                        },
                        "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "ecd864e1-b1e8-4ad5-bb8b-7ac6e722cec3",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "guidances": [
                            {
                                "id": "f994a96b-1ae9-4be8-ae0e-72283f3bcd94",
                                "type": "Information",
                                "text": "The control reliance approach is auto-populated based on the OE conclusion for the relevant control(s). The auto-populated response can be modified as follows:\r\n\r\nRelying on controls is selected:\r\n\r\nThe response can be manually changed. An indicator will appear beside the response to indicate that the auto-populated response has been overridden.\r\n\r\nNot relying on controls is selected:\r\n\r\nThe auto-populated response can only be changed by revising the OE conclusion for the relevant control(s) in the control common tool or the control testing working paper.\r\n\r\nNo response is selected:\r\n\r\nPopulate the OE conclusion for the relevant control(s) in the control common tool or the control testing working paper. ",
                                "title": "",
                                "link": "",
                                "domainLink": "",
                                "sourcePublication": null,
                                "sourceSection": null,
                                "activeSourcePublication": null,
                                "activeSourceSection": null,
                                "minValue": null,
                                "maxValue": null,
                                "extendedMinValue": null,
                                "extendedMaxValue": null,
                                "isFsl": false,
                                "parentRowId": null,
                                "parentColumnId": 1,
                                "parentObjectType": "UITrigger",
                                "parentObjectName": "UITrigger",
                                "parentId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                                "childId": null,
                                "guidanceId": "00000000-0000-0000-0000-000000000000",
                                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                                "sourceTodoId": null,
                                "sourceSectionId": null,
                                "listValueId": 0,
                                "isExpandByDefault": false,
                                "isVisualizationDashboard": false,
                                "titleTranslationArgs": null,
                                "isPanel": true
                            }
                        ],
                        "isPanel": true,
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1,
                        "commonTools": [],
                        "renderType": "FIELD",
                        "autoName": "DTWWidgetControlRelianceApproach",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final"
                    },
                    {
                        "id": "e0d9c8c7-0cd3-4770-85ca-5dedc1e3e469",
                        "createdTime": "2023-04-06T03:53:33.1069043",
                        "objectNumber": 6,
                        "groupName": "Plan SAP",
                        "heading": "",
                        "description": "<p><table><thead><tr><th>Threshold not to exceed the lower of</th><th>Lower risk without control reliance</th><th>Higher risk without control reliance</th><th>Lower risk with control reliance</th><th>Higher risk with control reliance</th><th>Significant risk with control reliance*</th></tr></thead><tbody><tr><td>Percentage of disaggregated recorded amount, or</td><td>22%</td><td>15%</td><td>35%</td><td>25%</td><td>20%</td></tr><tr><td>Percentage of performance materiality</td><td>65%</td><td>45%</td><td>95%</td><td>90%</td><td>50%</td></tr></tbody></table></p><p>*For populations that contain a significant risk, we are required to perform substantive procedures that are specifically responsive to that risk.</p>",
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "Guidance",
                        "dependencies": "",
                        "questionClientId": "zMVhj",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": null,
                        "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "45cf5b45-ed21-4af0-9268-ffc406c9c0b1",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "guidances": [
                            {
                                "id": "04682df1-556a-4483-84e3-c224aa2613e4",
                                "type": "Information",
                                "text": "<p><table><thead><tr><th>Threshold not to exceed the lower of</th><th>Lower risk without control reliance</th><th>Higher risk without control reliance</th><th>Lower risk with control reliance</th><th>Higher risk with control reliance</th><th>Significant risk with control reliance*</th></tr></thead><tbody><tr><td>Percentage of disaggregated recorded amount, or</td><td>22%</td><td>15%</td><td>35%</td><td>25%</td><td>20%</td></tr><tr><td>Percentage of performance materiality</td><td>65%</td><td>45%</td><td>95%</td><td>90%</td><td>50%</td></tr></tbody></table></p><p>*For populations that contain a significant risk, we are required to perform substantive procedures that are specifically responsive to that risk.</p>",
                                "title": "Threshold guidance",
                                "link": "",
                                "domainLink": "",
                                "sourcePublication": null,
                                "sourceSection": null,
                                "activeSourcePublication": null,
                                "activeSourceSection": null,
                                "minValue": null,
                                "maxValue": null,
                                "extendedMinValue": null,
                                "extendedMaxValue": null,
                                "isFsl": false,
                                "parentRowId": null,
                                "parentColumnId": null,
                                "parentObjectType": "Guidance",
                                "parentObjectName": "Question",
                                "parentId": "e0d9c8c7-0cd3-4770-85ca-5dedc1e3e469",
                                "childId": null,
                                "guidanceId": "00000000-0000-0000-0000-000000000000",
                                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                                "sourceTodoId": null,
                                "sourceSectionId": null,
                                "listValueId": 0,
                                "isExpandByDefault": false,
                                "isVisualizationDashboard": false,
                                "titleTranslationArgs": null,
                                "isPanel": true
                            }
                        ],
                        "isPanel": true,
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1,
                        "renderType": "FIELD",
                        "autoName": "",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final"
                    },
                    {
                        "id": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                        "createdTime": "2023-04-06T03:53:33.107159",
                        "objectNumber": 7,
                        "groupName": "Plan SAP",
                        "heading": "",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "mWAOP",
                        "isNested": false,
                        "answers": [
                            {
                                "answerClientId": "yvXmT",
                                "ljkfl": "Significant",
                                "mjpuE": "15",
                                "Hxxhy": "Not relying on controls",
                                "VhlUV": "45"
                            }
                        ],
                        "widgetAnswers": [],
                        "subHeadings": [
                            {
                                "entries": {},
                                "id": "48952e57-e7d8-4fad-81d9-e49f6dc12f19",
                                "questionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                                "subHeading": "Risk classification",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 1,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "ljkfl",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "yvXmT",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "0b25d541-9893-4ee5-8402-284588fc1d07",
                                "questionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                                "subHeading": "Control reliance approach",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 2,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "Hxxhy",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "yvXmT",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "4db82b78-6fc8-4c9b-bb40-8bd03ba71ea9",
                                "questionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                                "subHeading": "Percentage of disaggregated recorded amount",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 3,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "mjpuE",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "yvXmT",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "844f3116-4e3c-4684-9a18-325cab0e3f09",
                                "questionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                                "subHeading": "Percentage of performance materiality",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 4,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "VhlUV",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "yvXmT",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            }
                        ],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "id": "8b7a9c72-58c5-4f90-8a9e-a1f35222a217",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                            "contentTitle": "",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"Risk classification\",\"order\":0},{\"caption\":\"Control reliance approach\",\"order\":1},{\"caption\":\"Percentage of disaggregated recorded amount\",\"order\":2},{\"caption\":\"Percentage of performance materiality\",\"order\":3}],\"embeddedText\":[{\"caption\":\"Not relying on controls\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "54490683",
                            "questionDisplayTypeName": "DTWWidgetThresholdCalculatorWOControlReliance",
                            "isActive": true,
                            "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                            "accountingPeriodType": null,
                            "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null
                        },
                        "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "97f97d28-d761-4948-be3b-ec1f4fe79b91",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1,
                        "commonTools": [],
                        "renderType": "FIELD",
                        "autoName": "DTWWidgetThresholdCalculatorWOControlReliance",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final"
                    },
                    {
                        "id": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                        "createdTime": "2023-04-06T03:53:33.1072978",
                        "objectNumber": 8,
                        "groupName": "Plan SAP",
                        "heading": "Guidance",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "glhqk",
                        "isNested": false,
                        "answers": [
                            {
                                "answerClientId": "okhzU",
                                "userAnswer_TKNYz": "",
                                "userAnswer_OnUVh": "",
                                "userAnswer_ZPSYU": "",
                                "userAnswer_KHpvp": "",
                                "TKNYz": "",
                                "OnUVh": "",
                                "ZPSYU": "",
                                "KHpvp": ""
                            }
                        ],
                        "widgetAnswers": [],
                        "subHeadings": [
                            {
                                "entries": {},
                                "id": "54fb0956-544c-4797-a6e7-aa4d9e4d41b6",
                                "questionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                                "subHeading": "Risk classification",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 1,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "TKNYz",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": null,
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "d5409e5a-cd29-4fb1-bff4-5254337fba03",
                                "questionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                                "subHeading": "Control reliance approach",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 2,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "OnUVh",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": null,
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "b98022c9-d3ec-4115-a356-582f9f7f93f4",
                                "questionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                                "subHeading": "Percentage of disaggregated recorded amount",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 3,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "ZPSYU",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": null,
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "5d444032-cca7-4f4e-b586-bfef5cc0155c",
                                "questionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                                "subHeading": "Percentage of performance materiality",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 4,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "KHpvp",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": null,
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            }
                        ],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "id": "b9dc2699-4a8c-412c-9efa-aacc8f40378b",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                            "contentTitle": "Guidance",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"Risk classification\",\"order\":0},{\"caption\":\"Control reliance approach\",\"order\":1},{\"caption\":\"Percentage of disaggregated recorded amount\",\"order\":2},{\"caption\":\"Percentage of performance materiality\",\"order\":3}],\"embeddedText\":[{\"caption\":\"Relying on controls\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "54490682",
                            "questionDisplayTypeName": "DTWWidgetThresholdCalculatorWControlReliance",
                            "isActive": true,
                            "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                            "accountingPeriodType": null,
                            "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null
                        },
                        "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "e0b22ccf-8176-4c33-845a-090c1c333d83",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": true,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "isActive": false,
                        "reviewData": {},
                        "updateVersion": 1,
                        "commonTools": [],
                        "renderType": "FIELD",
                        "autoName": "DTWWidgetThresholdCalculatorWControlReliance",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final"
                    },
                    {
                        "id": "34abbda6-b10d-4ac5-a307-08b8a10047ef",
                        "createdTime": "2023-04-06T03:53:33.1073645",
                        "objectNumber": 9,
                        "groupName": "Plan SAP",
                        "heading": "",
                        "description": "When we design a substantive analytical procedure, the population we are testing has the same RoMMs, processes, and controls so that the conclusions reached on the population can extend over the entire population. If the RoMMs, processes, or controls vary within the population, that is an indicator to further disaggregate the population before designing the substantive analytical procedure. In circumstances in which we are not able to develop an expectation that will be sufficiently precise to address the RoMM, it may also be beneficial to disaggregate the population. \r\n\r\nA disaggregated part is a portion of a population subject to examination for which we determine we can develop a sufficiently precise expectation that is likely to identify a material misstatement.As we disaggregate the audit population into smaller parts, there is an increase in the work required to develop expectations, identify significant differences, investigate differences, and evaluate findings because a separate threshold is applied for each disaggregated part. Disaggregating a population into too many parts may result in disaggregated populations that are not meaningful and provide no additional benefit to the precision of the expectation (i.e., further disaggregation does not increase the preciseness of the expectation). Therefore, we may only need to disaggregate to the extent necessary to adequately respond to the RoMM and enable us to detect misstatements that, if combined with misstatements in other classes of transactions, account balances, or disclosures, may be material.\" ",
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "Guidance",
                        "dependencies": "",
                        "questionClientId": "TwKoA",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": null,
                        "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "39c04634-4d0d-47ee-8f7c-2249d14998fb",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "guidances": [
                            {
                                "id": "154d952d-a68c-4aff-9765-f826c9881da0",
                                "type": "Information",
                                "text": "When we design a substantive analytical procedure, the population we are testing has the same RoMMs, processes, and controls so that the conclusions reached on the population can extend over the entire population. If the RoMMs, processes, or controls vary within the population, that is an indicator to further disaggregate the population before designing the substantive analytical procedure. In circumstances in which we are not able to develop an expectation that will be sufficiently precise to address the RoMM, it may also be beneficial to disaggregate the population. \r\n\r\nA disaggregated part is a portion of a population subject to examination for which we determine we can develop a sufficiently precise expectation that is likely to identify a material misstatement.As we disaggregate the audit population into smaller parts, there is an increase in the work required to develop expectations, identify significant differences, investigate differences, and evaluate findings because a separate threshold is applied for each disaggregated part. Disaggregating a population into too many parts may result in disaggregated populations that are not meaningful and provide no additional benefit to the precision of the expectation (i.e., further disaggregation does not increase the preciseness of the expectation). Therefore, we may only need to disaggregate to the extent necessary to adequately respond to the RoMM and enable us to detect misstatements that, if combined with misstatements in other classes of transactions, account balances, or disclosures, may be material.\" ",
                                "title": "Guidance for disaggregation of population",
                                "link": "",
                                "domainLink": "",
                                "sourcePublication": null,
                                "sourceSection": null,
                                "activeSourcePublication": null,
                                "activeSourceSection": null,
                                "minValue": null,
                                "maxValue": null,
                                "extendedMinValue": null,
                                "extendedMaxValue": null,
                                "isFsl": false,
                                "parentRowId": null,
                                "parentColumnId": null,
                                "parentObjectType": "Guidance",
                                "parentObjectName": "Question",
                                "parentId": "34abbda6-b10d-4ac5-a307-08b8a10047ef",
                                "childId": null,
                                "guidanceId": "00000000-0000-0000-0000-000000000000",
                                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                                "sourceTodoId": null,
                                "sourceSectionId": null,
                                "listValueId": 0,
                                "isExpandByDefault": false,
                                "isVisualizationDashboard": false,
                                "titleTranslationArgs": null,
                                "isPanel": true
                            }
                        ],
                        "isPanel": true,
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1,
                        "renderType": "FIELD",
                        "autoName": "",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final"
                    },
                    {
                        "id": "065ddd24-3c90-4ce0-bcc6-d4f8d257fc05",
                        "createdTime": "2023-04-06T03:53:33.1075455",
                        "objectNumber": 10,
                        "groupName": "Plan SAP",
                        "heading": "",
                        "description": "Disaggregation of population:",
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "Question",
                        "dependencies": "",
                        "questionClientId": "LJVmt",
                        "isNested": false,
                        "answers": [
                            {
                                "answerClientId": "bAdZd",
                                "userAnswer_EaTbb": "",
                                "EaTbb": ""
                            }
                        ],
                        "widgetAnswers": [],
                        "subHeadings": [
                            {
                                "entries": {},
                                "id": "6eec71d4-f74f-431a-80e1-132a60ed1065",
                                "questionId": "065ddd24-3c90-4ce0-bcc6-d4f8d257fc05",
                                "subHeading": "",
                                "inputType": "ComplexText",
                                "type": "",
                                "ordering": 1,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "EaTbb",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": null,
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            }
                        ],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": null,
                        "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "3bfea5c7-4e2f-4ad2-ad0f-0f6655d11324",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1,
                        "renderType": "FIELD",
                        "autoName": "Disaggregation of population:",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final"
                    },
                    {
                        "id": "4077afbf-d2d6-4bc3-82f7-e944e523f606",
                        "createdTime": "2023-04-06T03:53:33.1076034",
                        "objectNumber": 11,
                        "groupName": "Plan SAP",
                        "heading": "",
                        "description": "Use this textbox to document considerations related to the appropriate level of disaggregation. ",
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "Instruction",
                        "dependencies": "",
                        "questionClientId": "ydQBT",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": null,
                        "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "91181325-05da-4bd7-9d8b-a1fb279a1471",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "guidances": [
                            {
                                "id": "03568970-9f36-48d9-b6e7-52f801fbd865",
                                "type": "Instruction",
                                "text": "Use this textbox to document considerations related to the appropriate level of disaggregation. ",
                                "title": "",
                                "link": "",
                                "domainLink": "",
                                "sourcePublication": null,
                                "sourceSection": null,
                                "activeSourcePublication": null,
                                "activeSourceSection": null,
                                "minValue": null,
                                "maxValue": null,
                                "extendedMinValue": null,
                                "extendedMaxValue": null,
                                "isFsl": false,
                                "parentRowId": null,
                                "parentColumnId": null,
                                "parentObjectType": "Instruction",
                                "parentObjectName": "Question",
                                "parentId": "4077afbf-d2d6-4bc3-82f7-e944e523f606",
                                "childId": null,
                                "guidanceId": "00000000-0000-0000-0000-000000000000",
                                "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                                "sourceTodoId": null,
                                "sourceSectionId": null,
                                "listValueId": 0,
                                "isExpandByDefault": false,
                                "isVisualizationDashboard": false,
                                "titleTranslationArgs": null,
                                "isPanel": true
                            }
                        ],
                        "isPanel": true,
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1,
                        "renderType": "FIELD",
                        "autoName": "",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final"
                    },
                    {
                        "id": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                        "createdTime": "2023-04-06T03:53:33.1078591",
                        "objectNumber": 12,
                        "groupName": "Plan SAP",
                        "heading": "",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "yqJZt",
                        "isNested": false,
                        "answers": [
                            {
                                "answerClientId": "AaxZS",
                                "kIlYl": "778d04ba-1b14-48cd-ba26-e24d6c1fd3f6"
                            }
                        ],
                        "widgetAnswers": [],
                        "subHeadings": [
                            {
                                "entries": {},
                                "id": "3abfe0c4-3d04-4ade-a14e-eab8930beee7",
                                "questionId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                                "subHeading": "",
                                "inputType": "DtwWidgetTypeOfDisaggregation",
                                "type": "",
                                "ordering": 1,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "kIlYl",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "AaxZS",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            }
                        ],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "wpSourceDocuments": [],
                            "data": [
                                {
                                    "answerContent": "{\"AnswerContent\":\"By account\",\"OtherValue\":\"\"}",
                                    "wpSubHeadingId": "3abfe0c4-3d04-4ade-a14e-eab8930beee7",
                                    "wpId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                                    "answerId": 0,
                                    "status": 1,
                                    "answerClientId": "AaxZS",
                                    "subHeadingClientId": "kIlYl",
                                    "id": "7bacb9a2-e2ee-4f80-85cc-ef2ebffef87d",
                                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                    "wpQuestionId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                                    "isActive": false,
                                    "actionStatus": 0,
                                    "order": null,
                                    "changedFields": []
                                },
                                {
                                    "answerContent": "{\"AnswerContent\":\"Others (please specify)\",\"OtherValue\":\"\"}",
                                    "wpSubHeadingId": "3abfe0c4-3d04-4ade-a14e-eab8930beee7",
                                    "wpId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                                    "answerId": 1,
                                    "status": 1,
                                    "answerClientId": "AaxZS",
                                    "subHeadingClientId": "kIlYl",
                                    "id": "778d04ba-1b14-48cd-ba26-e24d6c1fd3f6",
                                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                    "wpQuestionId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                                    "isActive": true,
                                    "actionStatus": 0,
                                    "order": null,
                                    "changedFields": []
                                },
                                {
                                    "answerContent": "{\"AnswerContent\":\"No disaggregation\",\"OtherValue\":\"\"}",
                                    "wpSubHeadingId": "3abfe0c4-3d04-4ade-a14e-eab8930beee7",
                                    "wpId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                                    "answerId": 2,
                                    "status": 1,
                                    "answerClientId": "AaxZS",
                                    "subHeadingClientId": "kIlYl",
                                    "id": "f2e32fae-79af-4d98-a751-9c81eda071fa",
                                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                    "wpQuestionId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                                    "isActive": false,
                                    "actionStatus": 0,
                                    "order": null,
                                    "changedFields": []
                                }
                            ],
                            "id": "f8a77fed-0725-4f40-a3ee-5e513289efc4",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                            "contentTitle": "",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"Type of disaggregation?\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"By account\",\"Others (please specify)\",\"No disaggregation\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "66439933",
                            "questionDisplayTypeName": "DtwWidgetTypeOfDisaggregation",
                            "isActive": true,
                            "engagementBusinessId": null,
                            "accountingPeriodType": null,
                            "currentUser": "00000000-0000-0000-0000-000000000000",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": null,
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null
                        },
                        "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "fc91b2fd-2a3d-4297-8022-8c4692891bce",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1,
                        "commonTools": [],
                        "renderType": "FIELD",
                        "autoName": "DtwWidgetTypeOfDisaggregation",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final"
                    },
                    {
                        "id": "3a808795-c663-4a3d-9e46-73dc72e52ded",
                        "createdTime": "2023-04-06T03:53:33.1079799",
                        "objectNumber": 13,
                        "groupName": "Plan SAP",
                        "heading": "",
                        "description": "When the type of disaggregation is by account, complete the mapping of accounts in the following table and select the appropriate approach for developing expectation in the next table",
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "Instruction",
                        "dependencies": "",
                        "questionClientId": "TBKhD",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": null,
                        "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "34f3cbb1-423a-425b-bb3b-7766d20f761f",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "guidances": [
                            {
                                "id": "548a434d-780a-43a9-b9bc-99a8e476cf63",
                                "type": "Instruction",
                                "text": "When the type of disaggregation is by account, complete the mapping of accounts in the following table and select the appropriate approach for developing expectation in the next table",
                                "title": "",
                                "link": "",
                                "domainLink": "",
                                "sourcePublication": null,
                                "sourceSection": null,
                                "activeSourcePublication": null,
                                "activeSourceSection": null,
                                "minValue": null,
                                "maxValue": null,
                                "extendedMinValue": null,
                                "extendedMaxValue": null,
                                "isFsl": false,
                                "parentRowId": null,
                                "parentColumnId": null,
                                "parentObjectType": "Instruction",
                                "parentObjectName": "Question",
                                "parentId": "3a808795-c663-4a3d-9e46-73dc72e52ded",
                                "childId": null,
                                "guidanceId": "00000000-0000-0000-0000-000000000000",
                                "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                                "sourceTodoId": null,
                                "sourceSectionId": null,
                                "listValueId": 0,
                                "isExpandByDefault": false,
                                "isVisualizationDashboard": false,
                                "titleTranslationArgs": null,
                                "isPanel": true
                            }
                        ],
                        "isPanel": true,
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1,
                        "renderType": "FIELD",
                        "autoName": "",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final"
                    },
                    {
                        "id": "9d78bd33-994a-4e92-adb7-c9d5c16162fd",
                        "createdTime": "2023-04-06T03:53:33.1081524",
                        "objectNumber": 14,
                        "groupName": "Plan SAP",
                        "heading": "",
                        "description": "When the type of disaggregation is by others, add relevant rows for your disaggregation using the + icon and fill up the disaggregation table.",
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "Instruction",
                        "dependencies": "",
                        "questionClientId": "zmzxI",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": null,
                        "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "aab91981-e476-4788-b009-0a78329a7ac8",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "guidances": [
                            {
                                "id": "1aa91e5a-3898-4374-9249-221f8774162f",
                                "type": "Instruction",
                                "text": "When the type of disaggregation is by others, add relevant rows for your disaggregation using the + icon and fill up the disaggregation table.",
                                "title": "",
                                "link": "",
                                "domainLink": "",
                                "sourcePublication": null,
                                "sourceSection": null,
                                "activeSourcePublication": null,
                                "activeSourceSection": null,
                                "minValue": null,
                                "maxValue": null,
                                "extendedMinValue": null,
                                "extendedMaxValue": null,
                                "isFsl": false,
                                "parentRowId": null,
                                "parentColumnId": null,
                                "parentObjectType": "Instruction",
                                "parentObjectName": "Question",
                                "parentId": "9d78bd33-994a-4e92-adb7-c9d5c16162fd",
                                "childId": null,
                                "guidanceId": "00000000-0000-0000-0000-000000000000",
                                "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                                "sourceTodoId": null,
                                "sourceSectionId": null,
                                "listValueId": 0,
                                "isExpandByDefault": false,
                                "isVisualizationDashboard": false,
                                "titleTranslationArgs": null,
                                "isPanel": true
                            }
                        ],
                        "isPanel": true,
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1,
                        "renderType": "FIELD",
                        "autoName": "",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final"
                    },
                    {
                        "id": "a3b55989-cf03-485f-9c25-bbeb5aa48f61",
                        "createdTime": "2023-04-06T03:53:33.1083191",
                        "objectNumber": 15,
                        "groupName": "Plan SAP",
                        "heading": "",
                        "description": "Select the appropriate approach for developing expectation.",
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "Instruction",
                        "dependencies": "",
                        "questionClientId": "irxGk",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": null,
                        "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "b04c12ba-c9b6-4da2-9467-80cbfa880680",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "guidances": [
                            {
                                "id": "4feb10cd-13b3-465d-8207-f8a32a9517df",
                                "type": "Instruction",
                                "text": "Select the appropriate approach for developing expectation.",
                                "title": "",
                                "link": "",
                                "domainLink": "",
                                "sourcePublication": null,
                                "sourceSection": null,
                                "activeSourcePublication": null,
                                "activeSourceSection": null,
                                "minValue": null,
                                "maxValue": null,
                                "extendedMinValue": null,
                                "extendedMaxValue": null,
                                "isFsl": false,
                                "parentRowId": null,
                                "parentColumnId": null,
                                "parentObjectType": "Instruction",
                                "parentObjectName": "Question",
                                "parentId": "a3b55989-cf03-485f-9c25-bbeb5aa48f61",
                                "childId": null,
                                "guidanceId": "00000000-0000-0000-0000-000000000000",
                                "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                                "sourceTodoId": null,
                                "sourceSectionId": null,
                                "listValueId": 0,
                                "isExpandByDefault": false,
                                "isVisualizationDashboard": false,
                                "titleTranslationArgs": null,
                                "isPanel": true
                            }
                        ],
                        "isPanel": true,
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1,
                        "renderType": "FIELD",
                        "autoName": "",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final"
                    },
                    {
                        "id": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                        "createdTime": "2023-04-06T03:53:33.1085659",
                        "objectNumber": 16,
                        "groupName": "Plan SAP",
                        "heading": "Disaggregation selection table",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "MjVVw",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "data": [
                                {
                                    "trialBalanceAccountId": "b610cf41-9db5-4cec-a54c-eced6acb8f6e",
                                    "accountNumber": "1605",
                                    "accountName": "Furniture and Fixtures",
                                    "priorPeriodAmount": 889827.75,
                                    "currentPeriodAmount": -988697.5,
                                    "disaggregationPartNameId": null,
                                    "disaggregationPartName": null,
                                    "componentName": "May31-newcode-2",
                                    "engagementAccountType": 0,
                                    "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                    "id": "e63c2204-f108-481a-a59f-55ca64591f1d",
                                    "todoId": "00000000-0000-0000-0000-000000000000",
                                    "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                                    "isActive": true,
                                    "actionStatus": 1,
                                    "order": null,
                                    "changedFields": []
                                },
                                {
                                    "trialBalanceAccountId": "de310030-2d69-4a2d-93ed-0ca5704bf8b2",
                                    "accountNumber": "1603",
                                    "accountName": "Machinery",
                                    "priorPeriodAmount": 4168944,
                                    "currentPeriodAmount": 4632160,
                                    "disaggregationPartNameId": null,
                                    "disaggregationPartName": null,
                                    "componentName": "May31-newcode-2",
                                    "engagementAccountType": 0,
                                    "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                    "id": "0a42cfd7-b8e6-4aa9-a2bc-18aeeea73d06",
                                    "todoId": "00000000-0000-0000-0000-000000000000",
                                    "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                                    "isActive": true,
                                    "actionStatus": 1,
                                    "order": null,
                                    "changedFields": []
                                },
                                {
                                    "trialBalanceAccountId": "8809cfeb-1b72-4196-b347-0fb8ab978f8b",
                                    "accountNumber": "1607",
                                    "accountName": "Accumulated Depreciation",
                                    "priorPeriodAmount": -5519435.4,
                                    "currentPeriodAmount": -6132706,
                                    "disaggregationPartNameId": null,
                                    "disaggregationPartName": null,
                                    "componentName": "May31-newcode-2",
                                    "engagementAccountType": 0,
                                    "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                    "id": "546625e7-e307-4bef-bfa3-21e2dfb6833e",
                                    "todoId": "00000000-0000-0000-0000-000000000000",
                                    "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                                    "isActive": true,
                                    "actionStatus": 1,
                                    "order": null,
                                    "changedFields": []
                                },
                                {
                                    "trialBalanceAccountId": "7d4f5ac6-0c21-4a44-a952-4598a29bdd47",
                                    "accountNumber": "1602",
                                    "accountName": "Building",
                                    "priorPeriodAmount": 5691111.75,
                                    "currentPeriodAmount": 6323457.5,
                                    "disaggregationPartNameId": null,
                                    "disaggregationPartName": null,
                                    "componentName": "May31-newcode-2",
                                    "engagementAccountType": 0,
                                    "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                    "id": "d61de3eb-58bb-484a-bc87-bbce8aa6f528",
                                    "todoId": "00000000-0000-0000-0000-000000000000",
                                    "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                                    "isActive": true,
                                    "actionStatus": 1,
                                    "order": null,
                                    "changedFields": []
                                },
                                {
                                    "trialBalanceAccountId": "05f634bf-4036-4c9f-89d3-8471629cd0f5",
                                    "accountNumber": "1606",
                                    "accountName": "Automobiles",
                                    "priorPeriodAmount": 432000,
                                    "currentPeriodAmount": -480000,
                                    "disaggregationPartNameId": null,
                                    "disaggregationPartName": null,
                                    "componentName": "May31-newcode-2",
                                    "engagementAccountType": 0,
                                    "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                    "id": "bf87e0cb-bb77-431e-94f6-c9ddaeff2e50",
                                    "todoId": "00000000-0000-0000-0000-000000000000",
                                    "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                                    "isActive": true,
                                    "actionStatus": 1,
                                    "order": null,
                                    "changedFields": []
                                },
                                {
                                    "trialBalanceAccountId": "06a8c140-18bc-452a-9d77-8ead8030f43e",
                                    "accountNumber": "1604",
                                    "accountName": "Computer Equipment",
                                    "priorPeriodAmount": 1013850,
                                    "currentPeriodAmount": -1126500,
                                    "disaggregationPartNameId": null,
                                    "disaggregationPartName": null,
                                    "componentName": "May31-newcode-2",
                                    "engagementAccountType": 0,
                                    "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                    "id": "4eb92315-4eae-40e7-b1ba-aa2121644860",
                                    "todoId": "00000000-0000-0000-0000-000000000000",
                                    "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                                    "isActive": true,
                                    "actionStatus": 1,
                                    "order": null,
                                    "changedFields": []
                                },
                                {
                                    "trialBalanceAccountId": "8c951d97-515d-4616-8f4d-7e2176ae18cb",
                                    "accountNumber": "1601",
                                    "accountName": "Land",
                                    "priorPeriodAmount": 3511014.75,
                                    "currentPeriodAmount": 3901127.5,
                                    "disaggregationPartNameId": null,
                                    "disaggregationPartName": null,
                                    "componentName": "May31-newcode-2",
                                    "engagementAccountType": 0,
                                    "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                    "id": "1f327dc9-3367-4d83-a561-042c1b93fc46",
                                    "todoId": "00000000-0000-0000-0000-000000000000",
                                    "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                                    "isActive": true,
                                    "actionStatus": 1,
                                    "order": null,
                                    "changedFields": []
                                }
                            ],
                            "disaggregationPartNames": [],
                            "id": "822dbe3b-fa05-49f1-8fc1-02f4f83b3810",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                            "contentTitle": "Disaggregation selection table",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"ID\",\"order\":0},{\"caption\":\"Account\",\"order\":1},{\"caption\":\"CP Preliminary\",\"order\":2},{\"caption\":\"PP Final\",\"order\":3},{\"caption\":\"Determine disaggregation part\",\"order\":4}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\".\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "66439222",
                            "questionDisplayTypeName": "DtwWidgetSAPDisaggregationSelectionTable",
                            "isActive": true,
                            "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                            "accountingPeriodType": null,
                            "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null,
                            "questionActive": false,
                            "reviewData": {}
                        },
                        "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "ccca170e-5c80-411d-a467-a2db6ef1ae20",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": true,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "isActive": false,
                        "reviewData": {},
                        "updateVersion": 1,
                        "commonTools": [],
                        "renderType": "FIELD",
                        "autoName": "DtwWidgetSAPDisaggregationSelectionTable",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final"
                    },
                    {
                        "id": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                        "createdTime": "2023-04-06T03:53:33.1086938",
                        "objectNumber": 17,
                        "groupName": "Plan SAP",
                        "heading": "Approach selection table",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "AMYhk",
                        "isNested": false,
                        "answers": [
                            {
                                "answerClientId": "fdd29",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                                "PmOiW": "fdd29aea-be1a-47f6-923a-6bbd37c0c6c5",
                                "jXmBD": "38b296e3-c926-4a51-8425-a931c911498b"
                            },
                            {
                                "answerClientId": "1db7a",
                                "jXmBD": "d099eecf-cd2e-426e-a91f-2751e9e0e7d0",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                                "PmOiW": "1db7a6a2-af09-46a7-83e0-43bc280251f2"
                            },
                            {
                                "answerClientId": "3f9dd",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                                "jXmBD": "6724e2d8-094b-485f-a5ad-9eeec801492d",
                                "PmOiW": "3f9dd661-e8a1-445f-9b85-18e341d1595d"
                            },
                            {
                                "answerClientId": "4dc39",
                                "jXmBD": "f4f67320-b3dd-4970-bc85-625a9b6c71f7",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                                "PmOiW": "4dc393d8-000f-46f0-9f4b-2395afc9e341"
                            },
                            {
                                "answerClientId": "d2737",
                                "jXmBD": "38b296e3-c926-4a51-8425-a931c911498b",
                                "PmOiW": "d2737cbb-eacb-4d5b-8161-b068e2650db4",
                                "nLPgt": "6f75a1fa-54be-442a-8c08-ccec4b2b0b9d"
                            },
                            {
                                "answerClientId": "60f0e",
                                "PmOiW": "60f0e010-a8ba-45fd-90f3-95af1026e740",
                                "nLPgt": "6f75a1fa-54be-442a-8c08-ccec4b2b0b9d",
                                "jXmBD": "6724e2d8-094b-485f-a5ad-9eeec801492d"
                            },
                            {
                                "answerClientId": "894b9",
                                "jXmBD": "02c2c3b7-c361-4c5c-b6fe-d907921094dd",
                                "PmOiW": "894b9a95-bdf5-46b5-bc77-79c88211b477",
                                "nLPgt": ""
                            },
                            {
                                "answerClientId": "59f8f",
                                "jXmBD": "24d6d90d-28f8-470f-b6d3-b8e6cb4e3879",
                                "PmOiW": "59f8fd0e-5abe-44a1-a6f6-3306e4462bc9",
                                "nLPgt": ""
                            },
                            {
                                "answerClientId": "c3c28",
                                "PmOiW": "c3c28e30-bcee-44b6-86fd-dea80275d9c9",
                                "nLPgt": "",
                                "jXmBD": "0264f9fb-9e7b-437c-94be-5ab6cc22e3d8"
                            },
                            {
                                "answerClientId": "ed1a8",
                                "jXmBD": "bda76908-8688-487d-a4f8-71692e6b0d36",
                                "PmOiW": "ed1a8738-a5f8-470a-8112-f74b209f4a60",
                                "nLPgt": ""
                            },
                            {
                                "answerClientId": "c67ea",
                                "jXmBD": "e8ed4cb4-c487-45fd-b642-a31bb0224532",
                                "nLPgt": "",
                                "PmOiW": "c67ea63d-c8d1-43af-a1ab-5b3a18c15d0b"
                            },
                            {
                                "answerClientId": "9ce4d",
                                "nLPgt": "",
                                "PmOiW": "9ce4d384-4cf5-4d7a-aeaa-5c62c454386b",
                                "jXmBD": "fa5f6b9c-976d-465d-9c4a-f3fdfd91e115"
                            },
                            {
                                "answerClientId": "d87d4",
                                "jXmBD": "d0decd29-fa9a-4499-bb0d-78dab90e4831",
                                "PmOiW": "d87d4a8f-dc36-46f9-8793-b6a41805ebfd",
                                "nLPgt": ""
                            },
                            {
                                "answerClientId": "c26d9",
                                "nLPgt": "",
                                "PmOiW": "c26d9b8f-5f1c-47cd-ae8a-dbab012b9656",
                                "jXmBD": "8c80d0c0-0dd8-466d-9e99-6b208220a9bf"
                            },
                            {
                                "answerClientId": "37642",
                                "nLPgt": "",
                                "PmOiW": "376421b1-632b-459d-8615-570295567f97",
                                "jXmBD": "505973b4-9ad3-4efb-9874-346da6e1fbd9"
                            },
                            {
                                "answerClientId": "90730",
                                "PmOiW": "90730dec-3b11-4d5d-90af-68e71507ad15",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                                "jXmBD": "daa32315-662b-4ddd-8ac9-6d333a1ac59f"
                            },
                            {
                                "answerClientId": "07a02",
                                "PmOiW": "07a02223-37c3-4227-b717-8861fc266310",
                                "jXmBD": "57d1daae-ad0a-474c-82a8-b7db96fe00a2",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                            },
                            {
                                "answerClientId": "86dc4",
                                "jXmBD": "a45d8bc5-5df3-4f87-aa8e-4dffbac98ed1",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                                "PmOiW": "86dc44e4-9b4c-41a8-8e72-72108fddc34c"
                            },
                            {
                                "answerClientId": "0e89d",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                                "jXmBD": "6918c499-1dfc-4198-b477-670cd9567144",
                                "PmOiW": "0e89de03-48ad-4cd9-abaf-c6afb5bf0255"
                            },
                            {
                                "answerClientId": "99137",
                                "PmOiW": "99137a93-589d-4c2a-97d0-73772582db97",
                                "jXmBD": "b11c4d8f-700d-4904-ab5f-277328896c97",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                            },
                            {
                                "answerClientId": "fd844",
                                "PmOiW": "fd8449c5-0a0b-4715-b23a-7ab9a6dc6542",
                                "jXmBD": "628d81be-0da2-48ab-a9ad-b48b1ee88d22",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                            },
                            {
                                "answerClientId": "bb73b",
                                "PmOiW": "bb73b7c5-ed3d-47d9-9a7c-16b527b237b4",
                                "jXmBD": "713c9ef0-c4bc-4972-84df-e16d747d5874",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                            },
                            {
                                "answerClientId": "fb1d6",
                                "PmOiW": "fb1d6c70-4d31-431f-ac84-1b8bc4c06be9",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                                "jXmBD": "860be722-60dd-4a0e-ba6f-62f7441468c5"
                            },
                            {
                                "answerClientId": "47c83",
                                "PmOiW": "47c83674-f464-4051-a7da-0a2527e4f491",
                                "jXmBD": "c9ae5d4d-c556-4f73-95ce-397f3e27d4da",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                            },
                            {
                                "answerClientId": "650c0",
                                "PmOiW": "650c0103-4668-472e-a2f4-1ee9d113b1e1",
                                "jXmBD": "3a218e60-66f2-4488-b258-dd8f8eae75f1",
                                "nLPgt": ""
                            },
                            {
                                "answerClientId": "714a7",
                                "nLPgt": "",
                                "PmOiW": "714a7a02-4e8d-40d5-a09a-d9c1fbe22cdc",
                                "jXmBD": "87f95b10-ce7c-4557-ade4-dbb3fb12146e"
                            },
                            {
                                "answerClientId": "be7f3",
                                "PmOiW": "be7f3b7c-4843-44e4-8eea-8b4a486bd6ea",
                                "nLPgt": "",
                                "jXmBD": "00d42e59-e14c-4e2f-96a9-1feb82e70cfc"
                            },
                            {
                                "answerClientId": "456cc",
                                "PmOiW": "456ccdcb-7032-4a4e-ab7a-7dbb3c45a228",
                                "jXmBD": "d722945a-ca1a-410c-856a-0828f59f4977",
                                "nLPgt": ""
                            },
                            {
                                "answerClientId": "5482f",
                                "PmOiW": "5482fa74-ab8e-4b19-940e-fd0bd70950e2",
                                "jXmBD": "465a1eb7-14fd-4376-b337-5282c6d89b29",
                                "nLPgt": ""
                            },
                            {
                                "answerClientId": "96b07",
                                "jXmBD": "e047fd68-8db8-4de2-94f3-b07a54f92e8a",
                                "nLPgt": "",
                                "PmOiW": "96b07629-7f58-4f65-be46-b14f4dab2c63"
                            },
                            {
                                "answerClientId": "dfd2b",
                                "jXmBD": "c971ed85-36cc-42a7-bc5d-4362cd02ab74",
                                "PmOiW": "dfd2bfc9-6c85-4104-8ff9-fe5822ce4bf6",
                                "nLPgt": ""
                            },
                            {
                                "answerClientId": "16351",
                                "PmOiW": "16351586-a7e7-492d-b2fb-b86b222aa142",
                                "nLPgt": "",
                                "jXmBD": "d6d11c8f-6d65-41ff-bc7d-ea8ae300f478"
                            },
                            {
                                "answerClientId": "274d6",
                                "jXmBD": "0f8e515b-1e94-47b7-9f6a-a1f519b3d471",
                                "nLPgt": "",
                                "PmOiW": "274d6ed6-95bc-415c-8f51-f971f89363c4"
                            },
                            {
                                "answerClientId": "e6a11",
                                "jXmBD": "d3b3f7fd-7bcd-43e8-bf54-bc4ace159792",
                                "PmOiW": "e6a11e7f-79bf-453a-b43f-032cc38e5f7a",
                                "nLPgt": ""
                            },
                            {
                                "answerClientId": "c00af",
                                "nLPgt": "",
                                "PmOiW": "c00afd74-ef24-459f-85d1-01347846f71c",
                                "jXmBD": "729905d4-440b-42a8-9a9a-16499be8cfc6"
                            },
                            {
                                "answerClientId": "05217",
                                "PmOiW": "0521747a-eaa0-4dc7-b5ad-591c624013ee",
                                "nLPgt": "",
                                "jXmBD": "a13cc5bf-6948-45c1-a274-ee8849c43db1"
                            },
                            {
                                "answerClientId": "900a5",
                                "PmOiW": "900a50d4-259c-4b55-b086-3bdcabefe709",
                                "jXmBD": "8b7ad300-e905-4da0-b17e-97708c4f4cd7",
                                "nLPgt": ""
                            },
                            {
                                "answerClientId": "be346",
                                "PmOiW": "be3467ba-7a2c-44e7-8544-67befe256232",
                                "jXmBD": "8494ee0f-3835-4f78-9fc3-37276261b451",
                                "nLPgt": ""
                            },
                            {
                                "answerClientId": "60ab5",
                                "nLPgt": "",
                                "PmOiW": "60ab5259-d159-469b-afa0-0b5dcc322a60",
                                "jXmBD": "858e27c3-da87-4bc6-8530-81e5a2b08241"
                            },
                            {
                                "answerClientId": "e99ee",
                                "jXmBD": "e5738fc6-fb2e-4364-b7f1-17d6884d9e08",
                                "nLPgt": "",
                                "PmOiW": "e99ee201-1978-42e5-9e7e-e8166c1aea97"
                            },
                            {
                                "answerClientId": "c6328",
                                "nLPgt": "",
                                "PmOiW": "c6328d23-3902-480d-b0e3-fcb49acc8118",
                                "jXmBD": "74741193-4a40-4c27-ae58-38f7744371b7"
                            },
                            {
                                "answerClientId": "00cfc",
                                "nLPgt": "",
                                "jXmBD": "cf62d430-675f-4c51-ba27-c3bec6b2bafa",
                                "PmOiW": "00cfc994-90f3-4136-949e-029db9cb427d"
                            },
                            {
                                "answerClientId": "69586",
                                "PmOiW": "69586d99-3f62-46b0-9d8a-e22f4556f11e",
                                "jXmBD": "4bde5c54-9acc-49c7-8152-549cb10441aa",
                                "nLPgt": ""
                            },
                            {
                                "answerClientId": "d6241",
                                "nLPgt": "",
                                "jXmBD": "06293c81-85fa-4661-b41d-a7be0f1984a9",
                                "PmOiW": "d6241abd-688f-4458-abf6-45bc8c66825c"
                            },
                            {
                                "answerClientId": "7bc6a",
                                "PmOiW": "7bc6a7cd-960e-402c-a1cc-4752d69a78f8",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                                "jXmBD": "3458a5b5-b381-4f64-a302-b217ab1068e5"
                            },
                            {
                                "answerClientId": "b221f",
                                "PmOiW": "b221ff10-8fe8-4ccd-a25d-918dd5688182",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                                "jXmBD": "e90877c1-a757-439a-bfc0-e512e7be5c62"
                            },
                            {
                                "answerClientId": "9ade6",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                                "jXmBD": "41027650-bff6-4850-a9f7-a663cf5f4505",
                                "PmOiW": "9ade6d45-3d8a-4fc3-9000-3804a35a63d1"
                            },
                            {
                                "answerClientId": "eef59",
                                "jXmBD": "91b40fec-9817-40d6-9888-8b3108d11268",
                                "PmOiW": "eef59e17-336d-4e7d-ae14-dff1c8e294e0",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                            },
                            {
                                "answerClientId": "ad610",
                                "nLPgt": "",
                                "jXmBD": "feb0923f-3832-48ab-a2f1-d5f045b998f9",
                                "PmOiW": "ad610b28-ffd8-4d3b-961c-37819f8e4fc3"
                            },
                            {
                                "answerClientId": "ab556",
                                "PmOiW": "ab556124-7ef3-4a30-9544-86641bd2d298",
                                "jXmBD": "280ec02c-cdaf-4032-961a-4093a4dfef81",
                                "nLPgt": ""
                            },
                            {
                                "answerClientId": "5831c",
                                "PmOiW": "5831c213-a510-43e5-ad43-044ce938ba25",
                                "jXmBD": "b5e95bdd-02b2-4262-bbc5-cd97296c22c9",
                                "nLPgt": ""
                            },
                            {
                                "answerClientId": "7bf67",
                                "nLPgt": "",
                                "PmOiW": "7bf673ed-2853-47c7-b6c3-febe325d03b2",
                                "jXmBD": "941d5239-e09a-49f2-8d60-6aebae0d479b"
                            },
                            {
                                "answerClientId": "e740b",
                                "nLPgt": "",
                                "jXmBD": "25f01f38-90ce-4dc3-9266-9dc15bffb167",
                                "PmOiW": "e740bd66-62fe-477b-8c00-f4d6bb9eb5f5"
                            },
                            {
                                "answerClientId": "fd700",
                                "PmOiW": "fd700dca-de47-44e4-b152-e610e283c0f0",
                                "nLPgt": "",
                                "jXmBD": "5ac88b72-1fc6-41c4-b3de-957dd9d0064d"
                            },
                            {
                                "answerClientId": "ffd63",
                                "PmOiW": "ffd638f2-781e-498a-8d3c-d9333806ee39",
                                "nLPgt": "",
                                "jXmBD": "40572f44-3a8e-47e0-904d-02a3b2db9d80"
                            },
                            {
                                "answerClientId": "1d6d5",
                                "jXmBD": "653a88cc-81ca-4822-9c49-228faf6f52a3",
                                "PmOiW": "1d6d5e0e-96fa-48f6-ad2a-10296db2f5e7",
                                "nLPgt": ""
                            },
                            {
                                "answerClientId": "85a3c",
                                "nLPgt": "",
                                "PmOiW": "85a3c333-7d60-46af-979c-ff56d8500194",
                                "jXmBD": "7a948f80-3ca9-4534-a098-8d62e6ec94a7"
                            },
                            {
                                "answerClientId": "6f908",
                                "nLPgt": "",
                                "jXmBD": "c6cf8e7d-deec-4562-9dd2-f88501ad0815",
                                "PmOiW": "6f908b50-f1dd-4d7d-b408-b020dc82f1bf"
                            },
                            {
                                "answerClientId": "b5d32",
                                "jXmBD": "77ee8ccf-ad7b-42eb-918a-91c978b4ad47",
                                "PmOiW": "b5d3274d-2f9d-4d30-8077-455f99b86a65",
                                "nLPgt": ""
                            },
                            {
                                "answerClientId": "2a4b7",
                                "PmOiW": "2a4b7ba9-ae60-47d1-8614-c4269ca57346",
                                "nLPgt": "",
                                "jXmBD": "75221ad6-03eb-488b-93c5-30571bfe785a"
                            },
                            {
                                "answerClientId": "4fb53",
                                "PmOiW": "4fb53ae9-7462-4a72-946d-e4c26df70563",
                                "nLPgt": "",
                                "jXmBD": "28b67186-f035-414e-bc62-1c134cbf08f2"
                            },
                            {
                                "answerClientId": "9a2a5",
                                "PmOiW": "9a2a568b-8f67-4138-8fb7-e878a4a77965",
                                "nLPgt": "",
                                "jXmBD": "da27ab43-4505-427d-99c5-9f81f118f19e"
                            },
                            {
                                "answerClientId": "44a5e",
                                "PmOiW": "44a5eecf-e9dd-490c-8db9-603351871fb7",
                                "nLPgt": "",
                                "jXmBD": "5ffbf5c0-a224-4639-acfd-fb65a428af0e"
                            },
                            {
                                "answerClientId": "9ab81",
                                "jXmBD": "b472680e-7e7a-44b3-a09b-98a2c5add261",
                                "PmOiW": "9ab81213-19c5-4e0d-ba82-081f1972bfda",
                                "nLPgt": ""
                            },
                            {
                                "answerClientId": "b7b83",
                                "nLPgt": "",
                                "PmOiW": "b7b8365f-999d-46f4-beda-31ede7917c0d",
                                "jXmBD": "6c53b9be-80ff-4442-aeca-e5e0753fe893"
                            },
                            {
                                "answerClientId": "512a2",
                                "PmOiW": "512a2ced-00c6-41dd-8ee4-cc12472befdf",
                                "nLPgt": "",
                                "jXmBD": "c4c44b68-d159-44bf-b096-78bffd737768"
                            },
                            {
                                "answerClientId": "bf4bc",
                                "nLPgt": "",
                                "PmOiW": "bf4bc2d1-e9cd-4403-87b6-5f9be970b8f3",
                                "jXmBD": "681a0e4d-b625-48c3-9c2c-986d2334c7b6"
                            },
                            {
                                "answerClientId": "a4a1c",
                                "nLPgt": "",
                                "jXmBD": "6d56f311-d845-4f67-8483-1a27560cfa7a",
                                "PmOiW": "a4a1c8f9-a8f6-42d0-a771-a642a9cb4d68"
                            },
                            {
                                "answerClientId": "e1978",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                                "PmOiW": "e1978bc1-45ff-4f34-98b9-4edcf684abd8",
                                "jXmBD": "9f628e65-3324-4896-9ce5-4f1a42992db8"
                            },
                            {
                                "answerClientId": "d1a20",
                                "jXmBD": "446716c0-144d-4db1-b3c3-9c095c9ca254",
                                "PmOiW": "d1a2055e-bf9b-4e16-affd-d111be4d7be6",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                            },
                            {
                                "answerClientId": "6be71",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                                "jXmBD": "737bb9e1-b83f-46bb-bbb1-2f5a24e55ad8",
                                "PmOiW": "6be71005-1f87-48e9-97ee-6d1acc55e0e3"
                            },
                            {
                                "answerClientId": "8fd0c",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                                "PmOiW": "8fd0c3c4-06b6-4ad2-933e-6ecce244579a",
                                "jXmBD": "5c8ca20f-d33f-4c73-a5df-3cdbc21443ee"
                            },
                            {
                                "answerClientId": "91e4d",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                                "PmOiW": "91e4dfaa-0812-4764-9082-0da13f778196",
                                "jXmBD": "90141220-9e68-4e3d-b861-0689267f8774"
                            },
                            {
                                "answerClientId": "461f8",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                                "PmOiW": "461f8cf9-ca25-4a3d-bd5c-21c98e4a7caa",
                                "jXmBD": "fc7f0b21-cae5-4938-970f-bdd2bc5f1782"
                            },
                            {
                                "answerClientId": "f8b37",
                                "PmOiW": "f8b37d7e-1986-4b12-9901-3c0dfa1da7eb",
                                "jXmBD": "eb6641d0-ed4c-4ef5-a5ff-258e95e3da61",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                            },
                            {
                                "answerClientId": "2bd8b",
                                "PmOiW": "2bd8b680-2711-419f-9b3c-eaf9deb4b0f0",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                                "jXmBD": "638c7672-b28e-42f3-863b-e25e5db66b32"
                            },
                            {
                                "answerClientId": "10ece",
                                "jXmBD": "a61a3666-04c6-4047-ae55-3d9609eca9b9",
                                "PmOiW": "10eceba4-8c2a-475a-95b6-721d160c16c2",
                                "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                            },
                            {
                                "answerClientId": "ed9a1",
                                "nLPgt": "",
                                "PmOiW": "ed9a1c6e-0df8-4ae3-8ba1-bea0d181c709",
                                "jXmBD": "ac6b5515-db83-41d4-9eab-676dd801a457"
                            },
                            {
                                "answerClientId": "25b38",
                                "PmOiW": "25b380f3-6e90-4553-93ae-b55a6e2943f5",
                                "jXmBD": "4fb2236d-cabc-4d79-835c-918c6fd25654"
                            }
                        ],
                        "widgetAnswers": [],
                        "subHeadings": [
                            {
                                "entries": {},
                                "id": "ee43827c-806d-43ff-b5ec-c4cbe77df8d7",
                                "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                                "subHeading": "ApproachSelectionTableId",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 1,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "PmOiW",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "ed9a1",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "6087a5bc-5c17-4f5f-9ca7-6e7e7731e37b",
                                "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                                "subHeading": "EngagementApproachId",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 2,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "nLPgt",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "ed9a1",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "baeaa1d1-3d64-48d3-907f-b749aa7e2063",
                                "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                                "subHeading": "ParentId",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 3,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "jXmBD",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "ed9a1",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            }
                        ],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "data": [
                                {
                                    "id": "e1978bc1-45ff-4f34-98b9-4edcf684abd8",
                                    "order": null,
                                    "actionStatus": 2,
                                    "isActive": true,
                                    "typeOfDisaggregation": 1,
                                    "engagementApproach": {
                                        "id": "48295161-405e-4ac8-9703-292923228dc5",
                                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                        "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                        "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                        "isActive": true,
                                        "isCustom": false,
                                        "guidance": null,
                                        "approachCode": null,
                                        "engagementSapInputs": []
                                    },
                                    "createdTime": "2023-04-13T06:49:04.5583048",
                                    "checkBox": "no",
                                    "determineDisaggregationPartName": "123123",
                                    "tempCurrentPeriod": "123123",
                                    "currentPeriodAmount": "123123",
                                    "tempPriorPeriod": "123123",
                                    "priorPeriodAmount": "123123",
                                    "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                                },
                                {
                                    "id": "d1a2055e-bf9b-4e16-affd-d111be4d7be6",
                                    "order": null,
                                    "actionStatus": 2,
                                    "isActive": true,
                                    "typeOfDisaggregation": 1,
                                    "engagementApproach": {
                                        "id": "48295161-405e-4ac8-9703-292923228dc5",
                                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                        "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                        "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                        "isActive": true,
                                        "isCustom": false,
                                        "guidance": null,
                                        "approachCode": null,
                                        "engagementSapInputs": []
                                    },
                                    "createdTime": "2023-04-13T06:49:04.5585821",
                                    "checkBox": "no",
                                    "determineDisaggregationPartName": "123123",
                                    "tempCurrentPeriod": "4567457",
                                    "currentPeriodAmount": "4567457",
                                    "tempPriorPeriod": "6457568",
                                    "priorPeriodAmount": "6457568",
                                    "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                                },
                                {
                                    "id": "6be71005-1f87-48e9-97ee-6d1acc55e0e3",
                                    "order": null,
                                    "actionStatus": 2,
                                    "isActive": true,
                                    "typeOfDisaggregation": 1,
                                    "engagementApproach": {
                                        "id": "48295161-405e-4ac8-9703-292923228dc5",
                                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                        "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                        "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                        "isActive": true,
                                        "isCustom": false,
                                        "guidance": null,
                                        "approachCode": null,
                                        "engagementSapInputs": []
                                    },
                                    "createdTime": "2023-04-13T06:49:04.5586217",
                                    "checkBox": "no",
                                    "determineDisaggregationPartName": "123123",
                                    "tempCurrentPeriod": "4567457",
                                    "currentPeriodAmount": "4567457",
                                    "tempPriorPeriod": "6457568",
                                    "priorPeriodAmount": "6457568",
                                    "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                                },
                                {
                                    "id": "8fd0c3c4-06b6-4ad2-933e-6ecce244579a",
                                    "order": null,
                                    "actionStatus": 2,
                                    "isActive": true,
                                    "typeOfDisaggregation": 1,
                                    "engagementApproach": {
                                        "id": "48295161-405e-4ac8-9703-292923228dc5",
                                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                        "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                        "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                        "isActive": true,
                                        "isCustom": false,
                                        "guidance": null,
                                        "approachCode": null,
                                        "engagementSapInputs": []
                                    },
                                    "createdTime": "2023-04-13T06:49:04.5586432",
                                    "checkBox": "no",
                                    "determineDisaggregationPartName": "123123",
                                    "tempCurrentPeriod": "4567457",
                                    "currentPeriodAmount": "4567457",
                                    "tempPriorPeriod": "6457568",
                                    "priorPeriodAmount": "6457568",
                                    "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                                },
                                {
                                    "id": "91e4dfaa-0812-4764-9082-0da13f778196",
                                    "order": null,
                                    "actionStatus": 2,
                                    "isActive": true,
                                    "typeOfDisaggregation": 1,
                                    "engagementApproach": {
                                        "id": "48295161-405e-4ac8-9703-292923228dc5",
                                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                        "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                        "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                        "isActive": true,
                                        "isCustom": false,
                                        "guidance": null,
                                        "approachCode": null,
                                        "engagementSapInputs": []
                                    },
                                    "createdTime": "2023-04-13T06:49:04.5586653",
                                    "checkBox": "no",
                                    "determineDisaggregationPartName": "123123",
                                    "tempCurrentPeriod": "4567457",
                                    "currentPeriodAmount": "4567457",
                                    "tempPriorPeriod": "6457568",
                                    "priorPeriodAmount": "6457568",
                                    "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                                },
                                {
                                    "id": "461f8cf9-ca25-4a3d-bd5c-21c98e4a7caa",
                                    "order": null,
                                    "actionStatus": 2,
                                    "isActive": true,
                                    "typeOfDisaggregation": 1,
                                    "engagementApproach": {
                                        "id": "48295161-405e-4ac8-9703-292923228dc5",
                                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                        "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                        "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                        "isActive": true,
                                        "isCustom": false,
                                        "guidance": null,
                                        "approachCode": null,
                                        "engagementSapInputs": []
                                    },
                                    "createdTime": "2023-04-13T06:49:04.5586836",
                                    "checkBox": "no",
                                    "determineDisaggregationPartName": "123123",
                                    "tempCurrentPeriod": "4567457",
                                    "currentPeriodAmount": "4567457",
                                    "tempPriorPeriod": "6457568",
                                    "priorPeriodAmount": "6457568",
                                    "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                                },
                                {
                                    "id": "f8b37d7e-1986-4b12-9901-3c0dfa1da7eb",
                                    "order": null,
                                    "actionStatus": 2,
                                    "isActive": true,
                                    "typeOfDisaggregation": 1,
                                    "engagementApproach": {
                                        "id": "48295161-405e-4ac8-9703-292923228dc5",
                                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                        "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                        "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                        "isActive": true,
                                        "isCustom": false,
                                        "guidance": null,
                                        "approachCode": null,
                                        "engagementSapInputs": []
                                    },
                                    "createdTime": "2023-04-13T06:49:04.5587019",
                                    "checkBox": "no",
                                    "determineDisaggregationPartName": "123123",
                                    "tempCurrentPeriod": "4567457",
                                    "currentPeriodAmount": "4567457",
                                    "tempPriorPeriod": "6457568",
                                    "priorPeriodAmount": "6457568",
                                    "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                                },
                                {
                                    "id": "2bd8b680-2711-419f-9b3c-eaf9deb4b0f0",
                                    "order": null,
                                    "actionStatus": 2,
                                    "isActive": true,
                                    "typeOfDisaggregation": 1,
                                    "engagementApproach": {
                                        "id": "48295161-405e-4ac8-9703-292923228dc5",
                                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                        "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                        "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                        "isActive": true,
                                        "isCustom": false,
                                        "guidance": null,
                                        "approachCode": null,
                                        "engagementSapInputs": []
                                    },
                                    "createdTime": "2023-04-13T06:49:04.5587198",
                                    "checkBox": "no",
                                    "determineDisaggregationPartName": "123123",
                                    "tempCurrentPeriod": "4567457",
                                    "currentPeriodAmount": "4567457",
                                    "tempPriorPeriod": "6457568",
                                    "priorPeriodAmount": "6457568",
                                    "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                                },
                                {
                                    "id": "10eceba4-8c2a-475a-95b6-721d160c16c2",
                                    "order": null,
                                    "actionStatus": 2,
                                    "isActive": true,
                                    "typeOfDisaggregation": 1,
                                    "engagementApproach": {
                                        "id": "48295161-405e-4ac8-9703-292923228dc5",
                                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                        "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                        "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                        "isActive": true,
                                        "isCustom": false,
                                        "guidance": null,
                                        "approachCode": null,
                                        "engagementSapInputs": []
                                    },
                                    "createdTime": "2023-04-13T06:49:04.558737",
                                    "checkBox": "no",
                                    "determineDisaggregationPartName": "123123",
                                    "tempCurrentPeriod": "4567457",
                                    "currentPeriodAmount": "4567457",
                                    "tempPriorPeriod": "6457568",
                                    "priorPeriodAmount": "6457568",
                                    "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                                },
                                {
                                    "id": "ed9a1c6e-0df8-4ae3-8ba1-bea0d181c709",
                                    "order": null,
                                    "actionStatus": 2,
                                    "isActive": true,
                                    "typeOfDisaggregation": 1,
                                    "engagementApproach": null,
                                    "createdTime": "2023-04-13T06:49:04.5587559",
                                    "checkBox": "no",
                                    "determineDisaggregationPartName": "123123",
                                    "tempCurrentPeriod": "4567457",
                                    "currentPeriodAmount": "4567457",
                                    "tempPriorPeriod": "6457568",
                                    "priorPeriodAmount": "6457568",
                                    "engagementApproachName": ""
                                }
                            ],
                            "engagementApproachs": [
                                {
                                    "id": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                    "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                {
                                    "id": "6f75a1fa-54be-442a-8c08-ccec4b2b0b9d",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "92577adc-a7ad-4271-85ee-3a518ebaa5b3",
                                    "name": "Using an average of two prior-period additions",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                {
                                    "id": "8457e7ac-21ea-4513-8a4f-ed3fd4ad32c4",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "d1094548-c36a-4d3b-9d73-d1865365b486",
                                    "name": "Using an average of two prior-period disposals",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                {
                                    "id": "214a9862-7eca-46b6-a905-c9475aed046b",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "71e166a0-1065-452f-9cfb-4d5e42460b68",
                                    "name": "Using depreciation lives",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                {
                                    "id": "448bdb84-f53a-4baf-9fa7-e728aed0f618",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": "9359141b-dc34-4e66-bf3f-f1f8d9b7e6e2",
                                    "name": "Written Down Value - Using prior-period amount over average depreciable assets",
                                    "isActive": true,
                                    "isCustom": false,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                },
                                {
                                    "id": "5338ee46-eca1-4337-bfe6-7076bd381df6",
                                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                    "guidanceId": null,
                                    "name": "Other - custom approach",
                                    "isActive": true,
                                    "isCustom": true,
                                    "guidance": null,
                                    "approachCode": null,
                                    "engagementSapInputs": []
                                }
                            ],
                            "guidances": [],
                            "id": "434653bd-6fe3-4fd8-9891-b3c5d13d68c5",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                            "contentTitle": "Approach selection table",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"Disaggregated Part Name\",\"order\":0},{\"caption\":\"Current Period\",\"order\":1},{\"caption\":\"Prior Period\",\"order\":2},{\"caption\":\"Approach for developing an expectation\",\"order\":3}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "66439221",
                            "questionDisplayTypeName": "DtwWidgetSAPApproachSelectionTable",
                            "isActive": true,
                            "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                            "accountingPeriodType": null,
                            "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null,
                            "questionActive": true,
                            "approachTableData": [
                                {
                                    "id": "e1978bc1-45ff-4f34-98b9-4edcf684abd8",
                                    "order": null,
                                    "actionStatus": 2,
                                    "isActive": true,
                                    "typeOfDisaggregation": 1,
                                    "engagementApproach": {
                                        "id": "48295161-405e-4ac8-9703-292923228dc5",
                                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                        "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                        "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                        "isActive": true,
                                        "isCustom": false,
                                        "guidance": null,
                                        "approachCode": null,
                                        "engagementSapInputs": []
                                    },
                                    "createdTime": "2023-04-13T06:49:04.5583048",
                                    "checkBox": "no",
                                    "determineDisaggregationPartName": "123123",
                                    "tempCurrentPeriod": "123123",
                                    "currentPeriodAmount": "123123",
                                    "tempPriorPeriod": "123123",
                                    "priorPeriodAmount": "123123",
                                    "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                                },
                                {
                                    "id": "d1a2055e-bf9b-4e16-affd-d111be4d7be6",
                                    "order": null,
                                    "actionStatus": 2,
                                    "isActive": true,
                                    "typeOfDisaggregation": 1,
                                    "engagementApproach": {
                                        "id": "48295161-405e-4ac8-9703-292923228dc5",
                                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                        "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                        "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                        "isActive": true,
                                        "isCustom": false,
                                        "guidance": null,
                                        "approachCode": null,
                                        "engagementSapInputs": []
                                    },
                                    "createdTime": "2023-04-13T06:49:04.5585821",
                                    "checkBox": "no",
                                    "determineDisaggregationPartName": "123123",
                                    "tempCurrentPeriod": "4567457",
                                    "currentPeriodAmount": "4567457",
                                    "tempPriorPeriod": "6457568",
                                    "priorPeriodAmount": "6457568",
                                    "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                                },
                                {
                                    "id": "6be71005-1f87-48e9-97ee-6d1acc55e0e3",
                                    "order": null,
                                    "actionStatus": 2,
                                    "isActive": true,
                                    "typeOfDisaggregation": 1,
                                    "engagementApproach": {
                                        "id": "48295161-405e-4ac8-9703-292923228dc5",
                                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                        "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                        "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                        "isActive": true,
                                        "isCustom": false,
                                        "guidance": null,
                                        "approachCode": null,
                                        "engagementSapInputs": []
                                    },
                                    "createdTime": "2023-04-13T06:49:04.5586217",
                                    "checkBox": "no",
                                    "determineDisaggregationPartName": "123123",
                                    "tempCurrentPeriod": "4567457",
                                    "currentPeriodAmount": "4567457",
                                    "tempPriorPeriod": "6457568",
                                    "priorPeriodAmount": "6457568",
                                    "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                                },
                                {
                                    "id": "8fd0c3c4-06b6-4ad2-933e-6ecce244579a",
                                    "order": null,
                                    "actionStatus": 2,
                                    "isActive": true,
                                    "typeOfDisaggregation": 1,
                                    "engagementApproach": {
                                        "id": "48295161-405e-4ac8-9703-292923228dc5",
                                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                        "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                        "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                        "isActive": true,
                                        "isCustom": false,
                                        "guidance": null,
                                        "approachCode": null,
                                        "engagementSapInputs": []
                                    },
                                    "createdTime": "2023-04-13T06:49:04.5586432",
                                    "checkBox": "no",
                                    "determineDisaggregationPartName": "123123",
                                    "tempCurrentPeriod": "4567457",
                                    "currentPeriodAmount": "4567457",
                                    "tempPriorPeriod": "6457568",
                                    "priorPeriodAmount": "6457568",
                                    "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                                },
                                {
                                    "id": "91e4dfaa-0812-4764-9082-0da13f778196",
                                    "order": null,
                                    "actionStatus": 2,
                                    "isActive": true,
                                    "typeOfDisaggregation": 1,
                                    "engagementApproach": {
                                        "id": "48295161-405e-4ac8-9703-292923228dc5",
                                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                        "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                        "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                        "isActive": true,
                                        "isCustom": false,
                                        "guidance": null,
                                        "approachCode": null,
                                        "engagementSapInputs": []
                                    },
                                    "createdTime": "2023-04-13T06:49:04.5586653",
                                    "checkBox": "no",
                                    "determineDisaggregationPartName": "123123",
                                    "tempCurrentPeriod": "4567457",
                                    "currentPeriodAmount": "4567457",
                                    "tempPriorPeriod": "6457568",
                                    "priorPeriodAmount": "6457568",
                                    "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                                },
                                {
                                    "id": "461f8cf9-ca25-4a3d-bd5c-21c98e4a7caa",
                                    "order": null,
                                    "actionStatus": 2,
                                    "isActive": true,
                                    "typeOfDisaggregation": 1,
                                    "engagementApproach": {
                                        "id": "48295161-405e-4ac8-9703-292923228dc5",
                                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                        "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                        "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                        "isActive": true,
                                        "isCustom": false,
                                        "guidance": null,
                                        "approachCode": null,
                                        "engagementSapInputs": []
                                    },
                                    "createdTime": "2023-04-13T06:49:04.5586836",
                                    "checkBox": "no",
                                    "determineDisaggregationPartName": "123123",
                                    "tempCurrentPeriod": "4567457",
                                    "currentPeriodAmount": "4567457",
                                    "tempPriorPeriod": "6457568",
                                    "priorPeriodAmount": "6457568",
                                    "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                                },
                                {
                                    "id": "f8b37d7e-1986-4b12-9901-3c0dfa1da7eb",
                                    "order": null,
                                    "actionStatus": 2,
                                    "isActive": true,
                                    "typeOfDisaggregation": 1,
                                    "engagementApproach": {
                                        "id": "48295161-405e-4ac8-9703-292923228dc5",
                                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                        "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                        "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                        "isActive": true,
                                        "isCustom": false,
                                        "guidance": null,
                                        "approachCode": null,
                                        "engagementSapInputs": []
                                    },
                                    "createdTime": "2023-04-13T06:49:04.5587019",
                                    "checkBox": "no",
                                    "determineDisaggregationPartName": "123123",
                                    "tempCurrentPeriod": "4567457",
                                    "currentPeriodAmount": "4567457",
                                    "tempPriorPeriod": "6457568",
                                    "priorPeriodAmount": "6457568",
                                    "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                                },
                                {
                                    "id": "2bd8b680-2711-419f-9b3c-eaf9deb4b0f0",
                                    "order": null,
                                    "actionStatus": 2,
                                    "isActive": true,
                                    "typeOfDisaggregation": 1,
                                    "engagementApproach": {
                                        "id": "48295161-405e-4ac8-9703-292923228dc5",
                                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                        "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                        "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                        "isActive": true,
                                        "isCustom": false,
                                        "guidance": null,
                                        "approachCode": null,
                                        "engagementSapInputs": []
                                    },
                                    "createdTime": "2023-04-13T06:49:04.5587198",
                                    "checkBox": "no",
                                    "determineDisaggregationPartName": "123123",
                                    "tempCurrentPeriod": "4567457",
                                    "currentPeriodAmount": "4567457",
                                    "tempPriorPeriod": "6457568",
                                    "priorPeriodAmount": "6457568",
                                    "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                                },
                                {
                                    "id": "10eceba4-8c2a-475a-95b6-721d160c16c2",
                                    "order": null,
                                    "actionStatus": 2,
                                    "isActive": true,
                                    "typeOfDisaggregation": 1,
                                    "engagementApproach": {
                                        "id": "48295161-405e-4ac8-9703-292923228dc5",
                                        "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                        "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                        "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                        "isActive": true,
                                        "isCustom": false,
                                        "guidance": null,
                                        "approachCode": null,
                                        "engagementSapInputs": []
                                    },
                                    "createdTime": "2023-04-13T06:49:04.558737",
                                    "checkBox": "no",
                                    "determineDisaggregationPartName": "123123",
                                    "tempCurrentPeriod": "4567457",
                                    "currentPeriodAmount": "4567457",
                                    "tempPriorPeriod": "6457568",
                                    "priorPeriodAmount": "6457568",
                                    "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                                    "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                                }
                            ]
                        },
                        "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "c585eb88-08e5-4d12-be56-71d71c42d008",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "guidances": [
                            {
                                "id": "85a83a16-2108-43f6-af00-a6e31aeeb575",
                                "type": "Information",
                                "text": "Develop an expectation of current-year %fsli%.\r\n\r\nThere are different ways of developing the expectation. Common techniques may include developing an expectation using:\r\n\r\n%sap_approaches%\r\n\r\nThe suitability of the method use must be documented in the text box provided under \"Substantive analytical procedure considerations\"",
                                "title": "",
                                "link": "",
                                "domainLink": "",
                                "sourcePublication": null,
                                "sourceSection": null,
                                "activeSourcePublication": null,
                                "activeSourceSection": null,
                                "minValue": null,
                                "maxValue": null,
                                "extendedMinValue": null,
                                "extendedMaxValue": null,
                                "isFsl": false,
                                "parentRowId": null,
                                "parentColumnId": 4,
                                "parentObjectType": "UITrigger",
                                "parentObjectName": "UITrigger",
                                "parentId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                                "childId": null,
                                "guidanceId": "00000000-0000-0000-0000-000000000000",
                                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                                "sourceTodoId": null,
                                "sourceSectionId": null,
                                "listValueId": 0,
                                "isExpandByDefault": false,
                                "isVisualizationDashboard": false,
                                "titleTranslationArgs": null,
                                "isPanel": true
                            }
                        ],
                        "isPanel": true,
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1,
                        "commonTools": [],
                        "renderType": "FIELD",
                        "autoName": "DtwWidgetSAPApproachSelectionTable",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final"
                    },
                    {
                        "id": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                        "createdTime": "2023-04-06T03:53:33.1090542",
                        "objectNumber": 18,
                        "groupName": "Plan SAP",
                        "heading": "",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "FRrLv",
                        "isNested": false,
                        "answers": [
                            {
                                "answerClientId": "zXrRw",
                                "pDEin": "35101394.50",
                                "JEFnt": 0,
                                "EZVJo": "6128841.50",
                                "KgnCd": "35101394.50",
                                "tPHpd": "41230236.00"
                            },
                            {
                                "answerClientId": "PUzwu",
                                "KgnCd": "48053922.15",
                                "pDEin": "48053922.15",
                                "tPHpd": "58241235.00",
                                "JEFnt": 0,
                                "EZVJo": "10187312.85"
                            }
                        ],
                        "widgetAnswers": [],
                        "subHeadings": [
                            {
                                "entries": {},
                                "id": "fa0c5228-a6f2-461f-827f-58afe362832a",
                                "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                                "subHeading": "Total from the table above",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 1,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "tPHpd",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "PUzwu",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "63e17f2a-9792-4da0-acc4-03d6052629bd",
                                "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                                "subHeading": "Population amount",
                                "inputType": "ReadOnly",
                                "type": "CAD Currency",
                                "ordering": 2,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "EZVJo",
                                "reference": "",
                                "limitContent": {
                                    "type": "CAD Currency",
                                    "lowerLimited": null,
                                    "upperLimited": null,
                                    "duplicated": null
                                },
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "PUzwu",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "fbd556fc-5d73-47c3-bfa3-3893844c1aa8",
                                "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                                "subHeading": "Difference",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 3,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "pDEin",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "PUzwu",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "beab4b62-7925-485c-969c-f4915647a614",
                                "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                                "subHeading": "Total from reconciled difference",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 4,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "JEFnt",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "PUzwu",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "cdb60a66-9acc-4b18-aac9-bdb22a67c681",
                                "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                                "subHeading": "Remaining difference",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 5,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "KgnCd",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "PUzwu",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            }
                        ],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "id": "bee18c96-609f-4ee5-8e4f-9bbfd3488707",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                            "contentTitle": "",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"Total from the table above\",\"order\":0},{\"caption\":\"Population amount\",\"order\":1},{\"caption\":\"Difference\",\"order\":2},{\"caption\":\"Total from reconciled difference\",\"order\":3},{\"caption\":\"Remaining difference\",\"order\":4}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "66439932",
                            "questionDisplayTypeName": "DtwWidgetSAPProcedureReconciliationTable",
                            "isActive": true,
                            "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                            "accountingPeriodType": null,
                            "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null
                        },
                        "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "5c0b1bea-9f01-483e-87bb-a7df707065f3",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "guidances": [
                            {
                                "id": "105f60dc-e15c-4d03-94ac-0524f4e3f43a",
                                "type": "Information",
                                "text": "Guidance string for population amount",
                                "title": "",
                                "link": "",
                                "domainLink": "",
                                "sourcePublication": null,
                                "sourceSection": null,
                                "activeSourcePublication": null,
                                "activeSourceSection": null,
                                "minValue": null,
                                "maxValue": null,
                                "extendedMinValue": null,
                                "extendedMaxValue": null,
                                "isFsl": false,
                                "parentRowId": 2,
                                "parentColumnId": null,
                                "parentObjectType": "UITrigger",
                                "parentObjectName": "UITrigger",
                                "parentId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                                "childId": null,
                                "guidanceId": "00000000-0000-0000-0000-000000000000",
                                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                                "sourceTodoId": null,
                                "sourceSectionId": null,
                                "listValueId": 0,
                                "isExpandByDefault": false,
                                "isVisualizationDashboard": false,
                                "titleTranslationArgs": null,
                                "isPanel": true
                            }
                        ],
                        "isPanel": true,
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1,
                        "commonTools": [],
                        "renderType": "FIELD",
                        "autoName": "DtwWidgetSAPProcedureReconciliationTable",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final"
                    },
                    {
                        "id": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                        "createdTime": "2023-04-06T03:53:33.109371",
                        "objectNumber": 19,
                        "groupName": "Plan SAP",
                        "heading": "Reconciled difference Current Period (including testings performed in other working papers and misstatements identified)",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "CQQqy",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "wpSourceDocuments": [],
                            "data": [
                                {
                                    "record": null,
                                    "description": null,
                                    "amount": "0",
                                    "id": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                    "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                                    "isActive": true,
                                    "actionStatus": 0,
                                    "order": 0,
                                    "changedFields": []
                                },
                                {
                                    "record": null,
                                    "description": null,
                                    "amount": "0",
                                    "id": "a12ce3c5-765a-408b-898e-eb28ff7ae262",
                                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                    "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                                    "isActive": true,
                                    "actionStatus": 0,
                                    "order": 1,
                                    "changedFields": []
                                },
                                {
                                    "record": null,
                                    "description": null,
                                    "amount": "0",
                                    "id": "1efd82a4-73ce-4766-8fa7-ad8c4a15fa64",
                                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                    "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                                    "isActive": true,
                                    "actionStatus": 0,
                                    "order": 2,
                                    "changedFields": []
                                },
                                {
                                    "record": null,
                                    "description": null,
                                    "amount": "0",
                                    "id": "24474420-3f20-4e69-9de2-46eb67b50e0e",
                                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                    "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                                    "isActive": true,
                                    "actionStatus": 0,
                                    "order": 3,
                                    "changedFields": []
                                },
                                {
                                    "record": null,
                                    "description": null,
                                    "amount": "0",
                                    "id": "a11a274e-7bde-4bea-834a-f941eb1c3cf1",
                                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                    "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                                    "isActive": true,
                                    "actionStatus": 0,
                                    "order": 4,
                                    "changedFields": []
                                },
                                {
                                    "record": null,
                                    "description": null,
                                    "amount": "0",
                                    "id": "cd5efdd6-056e-4365-a4da-2be1eb6b04e8",
                                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                    "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                                    "isActive": true,
                                    "actionStatus": 0,
                                    "order": 5,
                                    "changedFields": []
                                }
                            ],
                            "id": "88305459-90dc-4c1d-b55b-49c19cba4860",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                            "contentTitle": "Reconciled difference Current Period (including testings performed in other working papers and misstatements identified)",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"Record\",\"order\":0},{\"caption\":\"Description\",\"order\":1},{\"caption\":\"Amount\",\"order\":2}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "67500176",
                            "questionDisplayTypeName": "DtwWidgetSAPReconciledDifferenceCurrentPeriod",
                            "isActive": true,
                            "engagementBusinessId": null,
                            "accountingPeriodType": null,
                            "currentUser": "00000000-0000-0000-0000-000000000000",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": null,
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null,
                            "questionActive": true,
                            "reviewData": {}
                        },
                        "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "696f65c0-a32a-4179-a793-3f9d09b41d2b",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1,
                        "commonTools": [],
                        "renderType": "FIELD",
                        "autoName": "DtwWidgetSAPReconciledDifferenceCurrentPeriod",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final"
                    },
                    {
                        "id": "eb26dc31-4c71-4dba-8da6-884d801731e8",
                        "createdTime": "2023-04-06T03:53:33.1095084",
                        "objectNumber": 20,
                        "groupName": "Plan SAP",
                        "heading": "Reconciled difference Prior Period",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "sAtwK",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "wpSourceDocuments": [],
                            "data": [
                                {
                                    "record": null,
                                    "description": null,
                                    "amount": "0",
                                    "id": "eb26dc31-4c71-4dba-8da6-884d801731e8",
                                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                                    "wpQuestionId": "eb26dc31-4c71-4dba-8da6-884d801731e8",
                                    "isActive": true,
                                    "actionStatus": 0,
                                    "order": 0,
                                    "changedFields": []
                                }
                            ],
                            "id": "8baecc8e-8a04-48ab-be69-dc4dceac2212",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "eb26dc31-4c71-4dba-8da6-884d801731e8",
                            "contentTitle": "Reconciled difference Prior Period",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"Record\",\"order\":0},{\"caption\":\"Description\",\"order\":1},{\"caption\":\"Amount\",\"order\":2}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "66439225",
                            "questionDisplayTypeName": "DtwWidgetSAPReconciledDifferencePriorPeriod",
                            "isActive": true,
                            "engagementBusinessId": null,
                            "accountingPeriodType": null,
                            "currentUser": "00000000-0000-0000-0000-000000000000",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": null,
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null,
                            "questionActive": true,
                            "reviewData": {}
                        },
                        "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "1078548c-1618-427e-8ca5-98415acda219",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1,
                        "commonTools": [],
                        "renderType": "FIELD",
                        "autoName": "DtwWidgetSAPReconciledDifferencePriorPeriod",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final"
                    },
                    {
                        "id": "fb313e41-f88a-4359-a715-6d6294cb47ff",
                        "createdTime": "2023-04-06T03:53:33.1096381",
                        "objectNumber": 21,
                        "groupName": "Plan SAP",
                        "heading": "Update SAP table",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "FvFGk",
                        "isNested": false,
                        "answers": [
                            {
                                "answerClientId": "dAUuK",
                                "DmRrb": "{\"HasActioned\":true,\"IsEnabled\":false}"
                            }
                        ],
                        "widgetAnswers": [],
                        "subHeadings": [
                            {
                                "entries": {},
                                "id": "4a8106d7-cb1c-4369-9c55-a43ffa672b9f",
                                "questionId": "fb313e41-f88a-4359-a715-6d6294cb47ff",
                                "subHeading": "",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 1,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "DmRrb",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "dAUuK",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            }
                        ],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "id": "830612b8-7009-49a4-8fa9-717fb87861ef",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "fb313e41-f88a-4359-a715-6d6294cb47ff",
                            "contentTitle": "Update SAP table",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "54490658",
                            "questionDisplayTypeName": "DTWWidgetUpdateSAPButton",
                            "isActive": true,
                            "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                            "accountingPeriodType": null,
                            "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": "fb313e41-f88a-4359-a715-6d6294cb47ff",
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null
                        },
                        "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "d0d2d3a1-6d13-4496-9241-4966803d37e0",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1,
                        "commonTools": [],
                        "renderType": "FIELD",
                        "autoName": "DTWWidgetUpdateSAPButton",
                        "sectionHasMoreCloneGroup": false,
                        "formHasMoreSection": true,
                        "wpTestType": "Final"
                    }
                ],
                "isHidden": false
            },
            {
                "id": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
                "sectionName": null,
                "templates": [
                    {
                        "id": "f05efb92-9fdf-490d-be72-a424ce998d86",
                        "createdTime": "2023-04-06T03:53:33.1098955",
                        "objectNumber": 1,
                        "groupName": "Perform SAP",
                        "heading": "",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "vCqKP",
                        "isNested": false,
                        "answers": [
                            {
                                "answerClientId": "7bc6a",
                                "QtGHS": "123",
                                "JWpFT": "",
                                "Szraq": "7bc6a7cd-960e-402c-a1cc-4752d69a78f8",
                                "fTwkv": "",
                                "FUqyb": "",
                                "hudpE": "",
                                "RkAqT": "23",
                                "RTJvj": "",
                                "eashc": "48295161-405e-4ac8-9703-292923228dc5",
                                "vVMbW": "",
                                "CzJwI": "0",
                                "Hovpk": "",
                                "oPeIR": "123",
                                "QArWS": "1"
                            },
                            {
                                "answerClientId": "b221f",
                                "hudpE": "",
                                "RTJvj": "",
                                "JWpFT": "",
                                "FUqyb": "",
                                "Szraq": "b221ff10-8fe8-4ccd-a25d-918dd5688182",
                                "RkAqT": "23",
                                "CzJwI": "1",
                                "fTwkv": "",
                                "QtGHS": "123",
                                "Hovpk": "",
                                "oPeIR": "123",
                                "eashc": "48295161-405e-4ac8-9703-292923228dc5",
                                "QArWS": "1",
                                "vVMbW": ""
                            },
                            {
                                "answerClientId": "9ade6",
                                "eashc": "48295161-405e-4ac8-9703-292923228dc5",
                                "Hovpk": "",
                                "QArWS": "1",
                                "vVMbW": "",
                                "RkAqT": "23",
                                "RTJvj": "",
                                "fTwkv": "",
                                "QtGHS": "123",
                                "oPeIR": "123",
                                "JWpFT": "",
                                "FUqyb": "",
                                "CzJwI": "2",
                                "hudpE": "",
                                "Szraq": "9ade6d45-3d8a-4fc3-9000-3804a35a63d1"
                            },
                            {
                                "answerClientId": "eef59",
                                "Hovpk": "",
                                "eashc": "48295161-405e-4ac8-9703-292923228dc5",
                                "Szraq": "eef59e17-336d-4e7d-ae14-dff1c8e294e0",
                                "hudpE": "",
                                "vVMbW": "",
                                "RkAqT": "23",
                                "QtGHS": "123",
                                "RTJvj": "",
                                "fTwkv": "",
                                "JWpFT": "",
                                "FUqyb": "",
                                "QArWS": "1",
                                "oPeIR": "123",
                                "CzJwI": "3"
                            }
                        ],
                        "widgetAnswers": [],
                        "subHeadings": [
                            {
                                "entries": {},
                                "id": "b609c8d0-b2a3-4191-8988-974db5a05bf2",
                                "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                                "subHeading": "Testing sheet",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 1,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "Szraq",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "eef59",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "7ffef830-339e-4b1a-beb5-abfc022fb7ba",
                                "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                                "subHeading": "Name of population(s) or disaggregated part(s)",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 2,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "oPeIR",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "eef59",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "342a2f1f-71bd-452c-97f9-5ac6565d36da",
                                "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                                "subHeading": "Recorded amount",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 3,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "QtGHS",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "eef59",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "8846dc6b-8795-46fa-b675-262642e406d5",
                                "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                                "subHeading": "Expectation",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 4,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "fTwkv",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "eef59",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "f348488e-eb7c-4ed7-9bb7-89cb84c655a8",
                                "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                                "subHeading": "Threshold",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 5,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "FUqyb",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "eef59",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "e943580e-95df-41b1-bb25-978866eb30c4",
                                "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                                "subHeading": "Difference between recorded amount and expectation",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 6,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "Hovpk",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "eef59",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "a79b161e-7303-4ac8-be83-3f2518270316",
                                "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                                "subHeading": "The excess",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 7,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "RTJvj",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "eef59",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "86321326-8632-4b87-9888-b186a4cd35b0",
                                "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                                "subHeading": "Explained difference",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 8,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "hudpE",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "eef59",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "7e9f6818-9f1d-4f31-9d71-ae4bdb81d373",
                                "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                                "subHeading": "Unexplained difference above threshold",
                                "inputType": "ReadOnly",
                                "type": "",
                                "ordering": 9,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "JWpFT",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "eef59",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "8128d5e9-5762-4345-bce8-6caf6d37bfd6",
                                "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                                "subHeading": "Form Table",
                                "inputType": "ReadOnly",
                                "type": null,
                                "ordering": 10,
                                "complexContent": [
                                    ""
                                ],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "vVMbW",
                                "reference": null,
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "eef59",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": null,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "4e25c0a9-138a-4d33-9522-39e151d457f7",
                                "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                                "subHeading": "Type Of Disaggregation",
                                "inputType": "ReadOnly",
                                "type": null,
                                "ordering": 11,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "QArWS",
                                "reference": null,
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "eef59",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": null,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "a731ed8f-4657-43a6-8681-17f230ca68b4",
                                "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                                "subHeading": "Order",
                                "inputType": "ReadOnly",
                                "type": null,
                                "ordering": 12,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "CzJwI",
                                "reference": null,
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "eef59",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": null,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "8490ed55-b924-4ffc-bfe2-74855ab73f67",
                                "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                                "subHeading": "EngagementApproachId",
                                "inputType": "ReadOnly",
                                "type": null,
                                "ordering": 13,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "eashc",
                                "reference": null,
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "eef59",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": null,
                                "indicators": [],
                                "reviewData": {}
                            },
                            {
                                "entries": {},
                                "id": "fbf6b786-07d5-42d2-91e7-94cba62882b9",
                                "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                                "subHeading": "Prior Period",
                                "inputType": "ReadOnly",
                                "type": null,
                                "ordering": 14,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "RkAqT",
                                "reference": null,
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": "eef59",
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": null,
                                "indicators": [],
                                "reviewData": {}
                            }
                        ],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "id": "4b6ced95-11c1-4af0-9d6d-c7464a5508f9",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                            "contentTitle": "",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"Testing sheet\",\"order\":0},{\"caption\":\"Name of population(s) or disaggregated part(s)\",\"order\":1},{\"caption\":\"Recorded amount\",\"order\":2},{\"caption\":\"Expectation\",\"order\":3},{\"caption\":\"Threshold\",\"order\":4},{\"caption\":\"Difference between recorded amount and expectation\",\"order\":5},{\"caption\":\"The excess\",\"order\":6},{\"caption\":\"Explained difference\",\"order\":7},{\"caption\":\"Unexplained difference above threshold\",\"order\":8}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "54490685",
                            "questionDisplayTypeName": "DTWWidgetSAPTestingSummary",
                            "isActive": true,
                            "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                            "accountingPeriodType": null,
                            "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null
                        },
                        "groupId": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "5ced1409-a094-42b9-aafe-789e45311cb2",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "guidances": [
                            {
                                "id": "f26e60a4-9c60-4722-b681-1de5d974ac66",
                                "type": "Information",
                                "text": "Additional procedures may be performed to document any unexplained amounts above threshold by:\r\n\r\n1.  Inquiring of management and obtaining appropriate audit evidence relevant to management’s responses; and\r\n2.  Performing other audit procedures as necessary in the circumstances.\r\n\r\nThis work can for example be documented by:\r\n\r\n1.  Directly documenting in the schedule available,\r\n2.  Documenting in a tickmark, or\r\n3.  Attaching a file with the required documentation.\r\n\r\nThe amount that is treated as the misstatement is a matter of professional judgment. At a minimum, the misstatement will be the total of the unexplained difference over the thresholds however could be a larger amount if we believe that is appropriate. Any unexplained difference above threshold has to be captured on the Summary of misstatements in WP 29600.01 Evaluate audit results including misstatements and explained on the conclusion part of this working paper.",
                                "title": "Additional procedures",
                                "link": "",
                                "domainLink": "",
                                "sourcePublication": null,
                                "sourceSection": null,
                                "activeSourcePublication": null,
                                "activeSourceSection": null,
                                "minValue": null,
                                "maxValue": null,
                                "extendedMinValue": null,
                                "extendedMaxValue": null,
                                "isFsl": false,
                                "parentRowId": null,
                                "parentColumnId": 9,
                                "parentObjectType": "UITrigger",
                                "parentObjectName": "UITrigger",
                                "parentId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                                "childId": null,
                                "guidanceId": "00000000-0000-0000-0000-000000000000",
                                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                                "sourceTodoId": null,
                                "sourceSectionId": null,
                                "listValueId": 0,
                                "isExpandByDefault": false,
                                "isVisualizationDashboard": false,
                                "titleTranslationArgs": null,
                                "isPanel": true
                            }
                        ],
                        "isPanel": true,
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1
                    },
                    {
                        "id": "406d2283-9153-4b52-90dc-57f5fa49c6c0",
                        "createdTime": "2023-04-06T03:53:33.1102899",
                        "objectNumber": 2,
                        "groupName": "Perform SAP",
                        "heading": "",
                        "description": "Did we become aware of any movements that indicate unusual or unexpected relationships that lead to a previously unrecognized risk of material misstatement due to fraud?",
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "Question",
                        "dependencies": "",
                        "questionClientId": "GreZX",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [
                            {
                                "entries": {},
                                "id": "6e0115c8-cf78-4259-9797-304948e729e8",
                                "questionId": "406d2283-9153-4b52-90dc-57f5fa49c6c0",
                                "subHeading": "",
                                "inputType": "ComplexChecklist",
                                "type": "",
                                "ordering": 1,
                                "complexContent": [
                                    "Yes",
                                    "No"
                                ],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "WIxVF",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": null,
                                "isNew": null,
                                "complexAnwserOptions": [
                                    {
                                        "id": "e2be066b-fe05-47e6-9d62-a5ff44e7e492",
                                        "wpQuestionId": "406d2283-9153-4b52-90dc-57f5fa49c6c0",
                                        "todoId": "00000000-0000-0000-0000-000000000000",
                                        "wpId": "00000000-0000-0000-0000-000000000000",
                                        "wpSubHeadingId": "6e0115c8-cf78-4259-9797-304948e729e8",
                                        "answerContent": "Yes",
                                        "userId": "d985ed10-b63d-4073-8cba-24a1ea409399",
                                        "answerId": 1,
                                        "refWpQuestion": null,
                                        "refWpSubHeading": null,
                                        "subHeadingClientId": "WIxVF",
                                        "answerClientId": "aNZuQ",
                                        "isActive": false,
                                        "isDefault": false
                                    },
                                    {
                                        "id": "67d2365b-a967-4714-b161-66fd55859589",
                                        "wpQuestionId": "406d2283-9153-4b52-90dc-57f5fa49c6c0",
                                        "todoId": "00000000-0000-0000-0000-000000000000",
                                        "wpId": "00000000-0000-0000-0000-000000000000",
                                        "wpSubHeadingId": "6e0115c8-cf78-4259-9797-304948e729e8",
                                        "answerContent": "No",
                                        "userId": "d985ed10-b63d-4073-8cba-24a1ea409399",
                                        "answerId": 2,
                                        "refWpQuestion": null,
                                        "refWpSubHeading": null,
                                        "subHeadingClientId": "WIxVF",
                                        "answerClientId": "aNZuQ",
                                        "isActive": false,
                                        "isDefault": false
                                    }
                                ],
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            }
                        ],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": null,
                        "groupId": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "8f5bc55e-2267-4540-b584-9cea80b1bdb9",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1
                    },
                    {
                        "id": "432b0ef3-fa76-42ab-b723-0991e4026565",
                        "createdTime": "2023-04-06T03:53:33.1104252",
                        "objectNumber": 3,
                        "groupName": "Perform SAP",
                        "heading": "",
                        "description": "Please create the necessary custom ROMM(s), link the applicable assertion(s) to the custom ROMM(s), provide appropriate risk classification(s), and plan to perform further audit procedures to address the custom ROMM(s).",
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "Guidance",
                        "dependencies": "",
                        "questionClientId": "IkLmh",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": null,
                        "groupId": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "c7888b02-64b2-4062-b188-2995f2c6ea47",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": true,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "guidances": [
                            {
                                "id": "faf370af-cfb3-48ba-a036-88419e608cee",
                                "type": "Information",
                                "text": "Please create the necessary custom ROMM(s), link the applicable assertion(s) to the custom ROMM(s), provide appropriate risk classification(s), and plan to perform further audit procedures to address the custom ROMM(s).",
                                "title": "",
                                "link": "",
                                "domainLink": "",
                                "sourcePublication": null,
                                "sourceSection": null,
                                "activeSourcePublication": null,
                                "activeSourceSection": null,
                                "minValue": null,
                                "maxValue": null,
                                "extendedMinValue": null,
                                "extendedMaxValue": null,
                                "isFsl": false,
                                "parentRowId": null,
                                "parentColumnId": null,
                                "parentObjectType": "Guidance",
                                "parentObjectName": "Question",
                                "parentId": "432b0ef3-fa76-42ab-b723-0991e4026565",
                                "childId": null,
                                "guidanceId": "00000000-0000-0000-0000-000000000000",
                                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                                "sourceTodoId": null,
                                "sourceSectionId": null,
                                "listValueId": 0,
                                "isExpandByDefault": false,
                                "isVisualizationDashboard": false,
                                "titleTranslationArgs": null,
                                "isPanel": true
                            }
                        ],
                        "isPanel": true,
                        "isActive": false,
                        "reviewData": {},
                        "updateVersion": 1
                    }
                ],
                "isHidden": false
            },
            {
                "id": "956f3899-fcea-435b-ae01-641818a312dc",
                "sectionName": null,
                "templates": [
                    {
                        "id": "46ad5bbc-c3cd-433a-b1ef-b4f624b8132b",
                        "createdTime": "2023-04-06T03:53:33.1107734",
                        "objectNumber": 1,
                        "groupName": "Information used in the audit",
                        "heading": "",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "wuyIQ",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "956f3899-fcea-435b-ae01-641818a312dc",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "data": [],
                            "isGroupAudit": false,
                            "id": "daa30b22-26ff-42e6-abff-84c316c5e2f6",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "46ad5bbc-c3cd-433a-b1ef-b4f624b8132b",
                            "contentTitle": "",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"ID\",\"order\":0},{\"caption\":\"Information used\",\"order\":1},{\"caption\":\"Timing\",\"order\":2},{\"caption\":\"Date\",\"order\":3},{\"caption\":\"Internal/external\",\"order\":4},{\"caption\":\"Group/component\",\"order\":5}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "67960966",
                            "questionDisplayTypeName": "WidgetInformationUsedIua",
                            "isActive": true,
                            "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                            "accountingPeriodType": null,
                            "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": "46ad5bbc-c3cd-433a-b1ef-b4f624b8132b",
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null,
                            "reviewData": {}
                        },
                        "groupId": "956f3899-fcea-435b-ae01-641818a312dc",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "e334795b-3b28-4b46-9e0a-701d4099fae1",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1
                    }
                ],
                "isHidden": false
            },
            {
                "id": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                "sectionName": null,
                "templates": [
                    {
                        "id": "8044abc2-3056-473b-96b6-7a04dce06c95",
                        "createdTime": "2023-04-06T03:53:33.1109247",
                        "objectNumber": 1,
                        "groupName": "Conclusion",
                        "heading": "",
                        "description": "Have any misstatements been identified?",
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "Question",
                        "dependencies": "",
                        "questionClientId": "uMpkF",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [
                            {
                                "entries": {},
                                "id": "7d0962ee-99cc-44fc-bf06-83aaa605de8d",
                                "questionId": "8044abc2-3056-473b-96b6-7a04dce06c95",
                                "subHeading": "",
                                "inputType": "ComplexChecklist",
                                "type": "",
                                "ordering": 1,
                                "complexContent": [
                                    "No misstatements identified.",
                                    "Misstatements identified; however, they are clearly trivial or qualitatively insignificant.",
                                    "Misstatements, other than those that are clearly trivial and/or qualitatively insignificant, have been identified and documented using the misstatement common tool."
                                ],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "YqUgk",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": null,
                                "isNew": null,
                                "complexAnwserOptions": [
                                    {
                                        "id": "2b644565-6e4d-4a97-a524-10820d87ccb4",
                                        "wpQuestionId": "8044abc2-3056-473b-96b6-7a04dce06c95",
                                        "todoId": "00000000-0000-0000-0000-000000000000",
                                        "wpId": "00000000-0000-0000-0000-000000000000",
                                        "wpSubHeadingId": "7d0962ee-99cc-44fc-bf06-83aaa605de8d",
                                        "answerContent": "No misstatements identified.",
                                        "userId": "d985ed10-b63d-4073-8cba-24a1ea409399",
                                        "answerId": 1,
                                        "refWpQuestion": null,
                                        "refWpSubHeading": null,
                                        "subHeadingClientId": "YqUgk",
                                        "answerClientId": "UMKju",
                                        "isActive": false,
                                        "isDefault": false
                                    },
                                    {
                                        "id": "30bfe0b7-ac63-479a-815e-8021d4049c97",
                                        "wpQuestionId": "8044abc2-3056-473b-96b6-7a04dce06c95",
                                        "todoId": "00000000-0000-0000-0000-000000000000",
                                        "wpId": "00000000-0000-0000-0000-000000000000",
                                        "wpSubHeadingId": "7d0962ee-99cc-44fc-bf06-83aaa605de8d",
                                        "answerContent": "Misstatements identified; however, they are clearly trivial or qualitatively insignificant.",
                                        "userId": "d985ed10-b63d-4073-8cba-24a1ea409399",
                                        "answerId": 2,
                                        "refWpQuestion": null,
                                        "refWpSubHeading": null,
                                        "subHeadingClientId": "YqUgk",
                                        "answerClientId": "UMKju",
                                        "isActive": false,
                                        "isDefault": false
                                    },
                                    {
                                        "id": "21fdfee6-4dab-4a15-8e84-4338f29230bc",
                                        "wpQuestionId": "8044abc2-3056-473b-96b6-7a04dce06c95",
                                        "todoId": "00000000-0000-0000-0000-000000000000",
                                        "wpId": "00000000-0000-0000-0000-000000000000",
                                        "wpSubHeadingId": "7d0962ee-99cc-44fc-bf06-83aaa605de8d",
                                        "answerContent": "Misstatements, other than those that are clearly trivial and/or qualitatively insignificant, have been identified and documented using the misstatement common tool.",
                                        "userId": "d985ed10-b63d-4073-8cba-24a1ea409399",
                                        "answerId": 3,
                                        "refWpQuestion": null,
                                        "refWpSubHeading": null,
                                        "subHeadingClientId": "YqUgk",
                                        "answerClientId": "UMKju",
                                        "isActive": false,
                                        "isDefault": false
                                    }
                                ],
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            }
                        ],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": null,
                        "groupId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "97b3cf56-8b12-41f7-a3af-94c431be256f",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1
                    },
                    {
                        "id": "093158bb-74bf-4f29-93a3-90ad58f05946",
                        "createdTime": "2023-04-06T03:53:33.1110854",
                        "objectNumber": 2,
                        "groupName": "Conclusion",
                        "heading": "",
                        "description": "Document the explanation.",
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "Question",
                        "dependencies": "",
                        "questionClientId": "rpQGZ",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [
                            {
                                "entries": {},
                                "id": "c54ca7e2-b6b3-4204-a5d8-3cb5ea1719eb",
                                "questionId": "093158bb-74bf-4f29-93a3-90ad58f05946",
                                "subHeading": "",
                                "inputType": "ComplexText",
                                "type": "",
                                "ordering": 1,
                                "complexContent": [],
                                "dependencies": null,
                                "formula": null,
                                "subHeadingClientId": "qiOcM",
                                "reference": "",
                                "limitContent": null,
                                "linkQuestionId": null,
                                "linkQuestionClientId": null,
                                "direction": null,
                                "answerClientId": null,
                                "isNew": null,
                                "complexAnwserOptions": null,
                                "replicated": 0,
                                "indicators": [],
                                "reviewData": {}
                            }
                        ],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": null,
                        "groupId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "009ead18-42fb-4d3b-9a8f-0935b03f4ad6",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": true,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "isActive": false,
                        "reviewData": {},
                        "updateVersion": 1
                    },
                    {
                        "id": "29f2eaf3-0e1d-4a20-ab7d-dc29d71ea737",
                        "createdTime": "2023-04-06T03:53:33.1111541",
                        "objectNumber": 3,
                        "groupName": "Conclusion",
                        "heading": "",
                        "description": "Consider the nature and cause of the misstatement and document these considerations using the misstatement common tool in a timely manner. Link the misstatement common tool. \r\n\r\nIf applicable, capture the deficiency on the Summary of control deficiencies in WP 29600.01 Evaluate audit results including misstatements, update the documentation related to the control, and include a cross-reference to the control deficiency here.",
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "Instruction",
                        "dependencies": "",
                        "questionClientId": "fzZGl",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": null,
                        "groupId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "7a9e35d1-2309-46f8-ba47-d1320ef4a7c8",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": true,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "guidances": [
                            {
                                "id": "03eb61b5-975f-4c6e-b431-869c2bde7fac",
                                "type": "Instruction",
                                "text": "Consider the nature and cause of the misstatement and document these considerations using the misstatement common tool in a timely manner. Link the misstatement common tool. \r\n\r\nIf applicable, capture the deficiency on the Summary of control deficiencies in WP 29600.01 Evaluate audit results including misstatements, update the documentation related to the control, and include a cross-reference to the control deficiency here.",
                                "title": "",
                                "link": "",
                                "domainLink": "",
                                "sourcePublication": null,
                                "sourceSection": null,
                                "activeSourcePublication": null,
                                "activeSourceSection": null,
                                "minValue": null,
                                "maxValue": null,
                                "extendedMinValue": null,
                                "extendedMaxValue": null,
                                "isFsl": false,
                                "parentRowId": null,
                                "parentColumnId": null,
                                "parentObjectType": "Instruction",
                                "parentObjectName": "Question",
                                "parentId": "29f2eaf3-0e1d-4a20-ab7d-dc29d71ea737",
                                "childId": null,
                                "guidanceId": "00000000-0000-0000-0000-000000000000",
                                "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                                "sourceTodoId": null,
                                "sourceSectionId": null,
                                "listValueId": 0,
                                "isExpandByDefault": false,
                                "isVisualizationDashboard": false,
                                "titleTranslationArgs": null,
                                "isPanel": true
                            }
                        ],
                        "isPanel": true,
                        "isActive": false,
                        "reviewData": {},
                        "updateVersion": 1
                    },
                    {
                        "id": "3bc79f98-ec06-4531-a76b-a2c4fc11f256",
                        "createdTime": "2023-04-06T03:53:33.1115133",
                        "objectNumber": 4,
                        "groupName": "Conclusion",
                        "heading": "",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "tBxJO",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "engagementApproach": null,
                            "id": "e261cbbe-4bb6-4e2a-8427-90cea3eb9319",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "3bc79f98-ec06-4531-a76b-a2c4fc11f256",
                            "contentTitle": "",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"Recorded amount\",\"order\":0},{\"caption\":\"Expectation\",\"order\":1},{\"caption\":\"Difference\",\"order\":2},{\"caption\":\"Threshold\",\"order\":3},{\"caption\":\"The excess\",\"order\":4},{\"caption\":\"Explained difference\",\"order\":5},{\"caption\":\"Unexplained difference above threshold\",\"order\":6}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "54490687",
                            "questionDisplayTypeName": "DTWWidgetSAPTestingSheet",
                            "isActive": true,
                            "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                            "accountingPeriodType": null,
                            "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": "3bc79f98-ec06-4531-a76b-a2c4fc11f256",
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null,
                            "reviewData": {}
                        },
                        "groupId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "674103b8-0a29-4280-a8e0-4f27f522727d",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": true,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "guidances": [
                            {
                                "id": "2d8a8b49-0c2f-4a19-8e43-1651a9d9ee8d",
                                "type": "ExternalReference",
                                "text": "Performing Substantive Analytical Procedures Guide; Appendix A: Examples of plausible and predictable relationships",
                                "title": "Performing Substantive Analytical Procedures Guide; Appendix A: Examples of plausible and predictable relationships",
                                "link": "https://techlib.deloitteresources.com/#/toc?docid=0901ff81801b58d8%23pgroup_F5C78D9BE5344E9E954BC1A3238A1C5C",
                                "domainLink": "https://techlib.deloitteresources.com/#/toc?docid=0901ff81801b58d8%23pgroup_F5C78D9BE5344E9E954BC1A3238A1C5C",
                                "sourcePublication": null,
                                "sourceSection": null,
                                "activeSourcePublication": null,
                                "activeSourceSection": null,
                                "minValue": null,
                                "maxValue": null,
                                "extendedMinValue": null,
                                "extendedMaxValue": null,
                                "isFsl": false,
                                "parentRowId": null,
                                "parentColumnId": null,
                                "parentObjectType": "UITrigger",
                                "parentObjectName": "UITrigger",
                                "parentId": "3bc79f98-ec06-4531-a76b-a2c4fc11f256",
                                "childId": null,
                                "guidanceId": "00000000-0000-0000-0000-000000000000",
                                "controlDataId": "681d6647-9d9c-4859-8ca9-ce7332b4d450",
                                "sourceTodoId": null,
                                "sourceSectionId": null,
                                "listValueId": 0,
                                "isExpandByDefault": false,
                                "isVisualizationDashboard": false,
                                "titleTranslationArgs": null,
                                "isPanel": true
                            }
                        ],
                        "isPanel": true,
                        "isActive": false,
                        "reviewData": {},
                        "updateVersion": 1
                    },
                    {
                        "id": "e167cb62-a451-4ac9-8aa5-37c048dfc8eb",
                        "createdTime": "2023-04-06T03:53:33.1116469",
                        "objectNumber": 5,
                        "groupName": "Conclusion",
                        "heading": "",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "kfvEb",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "id": "c64117f1-a531-41dd-8026-164db6a191aa",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "e167cb62-a451-4ac9-8aa5-37c048dfc8eb",
                            "contentTitle": "",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"Inputs into expectation\",\"order\":0},{\"caption\":\"Amount\",\"order\":1},{\"caption\":\"Explanation for input used\",\"order\":2}],\"rows\":[{\"caption\":\"Factors to adjust the expectation:\",\"order\":0},{\"caption\":\"Expectation\",\"order\":1}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "66439935",
                            "questionDisplayTypeName": "DtwWidgetSAPInput",
                            "isActive": true,
                            "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                            "accountingPeriodType": null,
                            "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": "e167cb62-a451-4ac9-8aa5-37c048dfc8eb",
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null,
                            "reviewData": {}
                        },
                        "groupId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "6f3b2415-1e37-44ce-8a40-b42608652098",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "guidances": [
                            {
                                "id": "6d5a3027-ea87-4483-bda2-30363d6bb75d",
                                "type": "Information",
                                "text": "Guidance for Explanation for Input Used",
                                "title": "",
                                "link": "",
                                "domainLink": "",
                                "sourcePublication": null,
                                "sourceSection": null,
                                "activeSourcePublication": null,
                                "activeSourceSection": null,
                                "minValue": null,
                                "maxValue": null,
                                "extendedMinValue": null,
                                "extendedMaxValue": null,
                                "isFsl": false,
                                "parentRowId": null,
                                "parentColumnId": 3,
                                "parentObjectType": "UITrigger",
                                "parentObjectName": "UITrigger",
                                "parentId": "e167cb62-a451-4ac9-8aa5-37c048dfc8eb",
                                "childId": null,
                                "guidanceId": "00000000-0000-0000-0000-000000000000",
                                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                                "sourceTodoId": null,
                                "sourceSectionId": null,
                                "listValueId": 0,
                                "isExpandByDefault": false,
                                "isVisualizationDashboard": false,
                                "titleTranslationArgs": null,
                                "isPanel": true
                            },
                            {
                                "id": "78992f8b-6c03-4250-84e1-a03feb265023",
                                "type": "Information",
                                "text": "Guidance forFactors to adjust the expectation",
                                "title": "",
                                "link": "",
                                "domainLink": "",
                                "sourcePublication": null,
                                "sourceSection": null,
                                "activeSourcePublication": null,
                                "activeSourceSection": null,
                                "minValue": null,
                                "maxValue": null,
                                "extendedMinValue": null,
                                "extendedMaxValue": null,
                                "isFsl": false,
                                "parentRowId": 1,
                                "parentColumnId": null,
                                "parentObjectType": "UITrigger",
                                "parentObjectName": "UITrigger",
                                "parentId": "e167cb62-a451-4ac9-8aa5-37c048dfc8eb",
                                "childId": null,
                                "guidanceId": "00000000-0000-0000-0000-000000000000",
                                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                                "sourceTodoId": null,
                                "sourceSectionId": null,
                                "listValueId": 0,
                                "isExpandByDefault": false,
                                "isVisualizationDashboard": false,
                                "titleTranslationArgs": null,
                                "isPanel": true
                            }
                        ],
                        "isPanel": true,
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1
                    },
                    {
                        "id": "4fabb98d-61cf-44d3-9caa-42109d2e5aec",
                        "createdTime": "2023-04-06T03:53:33.1121171",
                        "objectNumber": 6,
                        "groupName": "Conclusion",
                        "heading": "",
                        "description": null,
                        "example": "",
                        "formName": "",
                        "formId": null,
                        "formCode": "",
                        "type": "UITrigger",
                        "dependencies": "",
                        "questionClientId": "Omscc",
                        "isNested": false,
                        "answers": [],
                        "widgetAnswers": [],
                        "subHeadings": [],
                        "foreignObject": null,
                        "foreignKey": null,
                        "parentId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                        "sourceWorkingPaperId": null,
                        "sourceObjectId": null,
                        "widgetData": {
                            "id": "6e3cd584-95e8-44f8-83b4-da1484b448c9",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "4fabb98d-61cf-44d3-9caa-42109d2e5aec",
                            "contentTitle": "",
                            "contentTitleTranslationArgs": null,
                            "contentWidget": "{\"columns\":[{\"caption\":\"Identified differences\",\"order\":0},{\"caption\":\"Amount\",\"order\":1},{\"caption\":\"Supportive evidence\",\"order\":2},{\"caption\":\"Misstatement identified?\",\"order\":3}],\"rows\":[{\"caption\":\"Explained difference\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[],\"choice\":[\"\"],\"footer\":[\"\"]}",
                            "questionDisplayType": "66439936",
                            "questionDisplayTypeName": "DtwWidgetSAPDifferences",
                            "isActive": true,
                            "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                            "accountingPeriodType": null,
                            "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                            "oldId": "00000000-0000-0000-0000-000000000000",
                            "groupId": "00000000-0000-0000-0000-000000000000",
                            "engagementWorksheetId": null,
                            "visualizationUploadData": null,
                            "oldWpQuestionId": "4fabb98d-61cf-44d3-9caa-42109d2e5aec",
                            "controlRelianceApproachOption": null,
                            "trialBalanceDataVM": null,
                            "previousWidgetData": null,
                            "visualizationActivationSectionData": null,
                            "engagementProcedureTestingApproachType": null,
                            "wpSubHeadingTemplate": null,
                            "reviewData": {}
                        },
                        "groupId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                        "workingPaperName": null,
                        "replicated": 0,
                        "questionId": "63716346-8ecb-4d2f-9245-d391fcb4b376",
                        "disabledBy": null,
                        "disabled": false,
                        "parentQuestionDisplayTypeName": null,
                        "isHidden": false,
                        "isTemplate": false,
                        "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                        "sourceCloneWPQuestionId": null,
                        "activationHierarchies": null,
                        "indicators": [],
                        "guidances": [
                            {
                                "id": "5b33ebee-99e0-4dc2-81d2-deb132ba5312",
                                "type": "Information",
                                "text": "Guidance for Supportive Evidence",
                                "title": "",
                                "link": "",
                                "domainLink": "",
                                "sourcePublication": null,
                                "sourceSection": null,
                                "activeSourcePublication": null,
                                "activeSourceSection": null,
                                "minValue": null,
                                "maxValue": null,
                                "extendedMinValue": null,
                                "extendedMaxValue": null,
                                "isFsl": false,
                                "parentRowId": null,
                                "parentColumnId": 3,
                                "parentObjectType": "UITrigger",
                                "parentObjectName": "UITrigger",
                                "parentId": "4fabb98d-61cf-44d3-9caa-42109d2e5aec",
                                "childId": null,
                                "guidanceId": "00000000-0000-0000-0000-000000000000",
                                "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                                "sourceTodoId": null,
                                "sourceSectionId": null,
                                "listValueId": 0,
                                "isExpandByDefault": false,
                                "isVisualizationDashboard": false,
                                "titleTranslationArgs": null,
                                "isPanel": true
                            }
                        ],
                        "isPanel": true,
                        "isActive": true,
                        "reviewData": {},
                        "updateVersion": 1
                    }
                ],
                "isHidden": false
            }
        ],
        "dataOfTestsGetting": null,
        "sourceTestingQuestion": null,
        "hierarchy": [
            {
                "accountingPeriodInkIds": [],
                "name": "Overview",
                "id": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                "parentId": "00000000-0000-0000-0000-000000000000",
                "previousId": "00000000-0000-0000-0000-000000000000",
                "level": "FORM",
                "levelNumber": 1,
                "ordering": 1,
                "children": [],
                "sheetCode": "",
                "isTemplate": false,
                "isHidden": false,
                "description": "",
                "type": "FORM"
            },
            {
                "accountingPeriodInkIds": [],
                "name": "Plan SAP",
                "id": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "parentId": "00000000-0000-0000-0000-000000000000",
                "previousId": "00000000-0000-0000-0000-000000000000",
                "level": "FORM",
                "levelNumber": 1,
                "ordering": 2,
                "children": [],
                "sheetCode": "",
                "isTemplate": false,
                "isHidden": false,
                "description": "",
                "type": "FORM"
            },
            {
                "accountingPeriodInkIds": [],
                "name": "Perform SAP",
                "id": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
                "parentId": "00000000-0000-0000-0000-000000000000",
                "previousId": "00000000-0000-0000-0000-000000000000",
                "level": "FORM",
                "levelNumber": 1,
                "ordering": 3,
                "children": [],
                "sheetCode": "",
                "isTemplate": false,
                "isHidden": false,
                "description": "",
                "type": "FORM"
            },
            {
                "accountingPeriodInkIds": [],
                "name": "Information used in the audit",
                "id": "956f3899-fcea-435b-ae01-641818a312dc",
                "parentId": "00000000-0000-0000-0000-000000000000",
                "previousId": "00000000-0000-0000-0000-000000000000",
                "level": "FORM",
                "levelNumber": 1,
                "ordering": 4,
                "children": [],
                "sheetCode": "",
                "isTemplate": false,
                "isHidden": false,
                "description": "",
                "type": "FORM"
            },
            {
                "accountingPeriodInkIds": [],
                "name": "Conclusion",
                "id": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                "parentId": "00000000-0000-0000-0000-000000000000",
                "previousId": "00000000-0000-0000-0000-000000000000",
                "level": "FORM",
                "levelNumber": 1,
                "ordering": 5,
                "children": [],
                "sheetCode": "",
                "isTemplate": false,
                "isHidden": false,
                "description": "",
                "type": "FORM"
            }
        ],
        "lockObject": {
            "email": "hleduc@deloitte.ca",
            "firstName": "Hanh",
            "lastName": "Nguyen",
            "phone": null,
            "userName": null,
            "role": null,
            "systemFunctions": null,
            "id": "d83c9f8f-3c78-4bb0-ba93-f797d65f939e",
            "lockObjectId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
            "lockType": "todo",
            "userId": "d985ed10-b63d-4073-8cba-24a1ea409399",
            "lockTime": "2023-04-13T13:50:56.3208174",
            "lastSavedUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
            "lastSavedTime": "2023-04-13T13:50:56.3208179",
            "isActive": true,
            "tabSignature": null,
            "objectState": 0,
            "changedFields": []
        },
        "isLock": true,
        "workingPaperData": null,
        "activations": [
            {
                "id": "624162b8-7a07-4e1d-b64b-044090263253",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "sourceType": "Question",
                "sourceTypeCode": "17323599",
                "sourceWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "sourceQuestionId": "406d2283-9153-4b52-90dc-57f5fa49c6c0",
                "sourceObjectId": "e2be066b-fe05-47e6-9d62-a5ff44e7e492",
                "targetType": "Guidance",
                "targetTypeCode": "17323587",
                "targetWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "targetQuestionId": "432b0ef3-fa76-42ab-b723-0991e4026565",
                "targetObjectId": "432b0ef3-fa76-42ab-b723-0991e4026565"
            },
            {
                "id": "ca7caf83-0c34-4ada-9a56-04c1aae51fb0",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "sourceType": "Question",
                "sourceTypeCode": "17323599",
                "sourceWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "sourceQuestionId": "8044abc2-3056-473b-96b6-7a04dce06c95",
                "sourceObjectId": "30bfe0b7-ac63-479a-815e-8021d4049c97",
                "targetType": "Question",
                "targetTypeCode": "17323590",
                "targetWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "targetQuestionId": "093158bb-74bf-4f29-93a3-90ad58f05946",
                "targetObjectId": "093158bb-74bf-4f29-93a3-90ad58f05946"
            },
            {
                "id": "5ca73c14-e9ba-4cbe-aaba-6504c8fd0707",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "sourceType": "Question",
                "sourceTypeCode": "17323599",
                "sourceWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "sourceQuestionId": "8044abc2-3056-473b-96b6-7a04dce06c95",
                "sourceObjectId": "21fdfee6-4dab-4a15-8e84-4338f29230bc",
                "targetType": "Question",
                "targetTypeCode": "17323590",
                "targetWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "targetQuestionId": "093158bb-74bf-4f29-93a3-90ad58f05946",
                "targetObjectId": "093158bb-74bf-4f29-93a3-90ad58f05946"
            },
            {
                "id": "383ee8f8-ae07-4e78-91da-7eac5fba900d",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "sourceType": "Question",
                "sourceTypeCode": "17323599",
                "sourceWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "sourceQuestionId": "8044abc2-3056-473b-96b6-7a04dce06c95",
                "sourceObjectId": "30bfe0b7-ac63-479a-815e-8021d4049c97",
                "targetType": "Guidance",
                "targetTypeCode": "17323587",
                "targetWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "targetQuestionId": "29f2eaf3-0e1d-4a20-ab7d-dc29d71ea737",
                "targetObjectId": "29f2eaf3-0e1d-4a20-ab7d-dc29d71ea737"
            },
            {
                "id": "01392bc4-3c10-4034-9fe6-a734f4007e66",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "sourceType": "DTWWidgetUpdateSAPButton",
                "sourceTypeCode": "54490658",
                "sourceWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "sourceQuestionId": null,
                "sourceObjectId": "fb313e41-f88a-4359-a715-6d6294cb47ff",
                "targetType": "Section",
                "targetTypeCode": "17377912",
                "targetWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "targetQuestionId": null,
                "targetObjectId": "ce7842d2-1505-4100-bffb-1c725eb21cfe"
            },
            {
                "id": "d36dad89-c270-4080-9a73-e6f2dfcdfebf",
                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                "sourceType": "Question",
                "sourceTypeCode": "17323599",
                "sourceWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "sourceQuestionId": "8044abc2-3056-473b-96b6-7a04dce06c95",
                "sourceObjectId": "21fdfee6-4dab-4a15-8e84-4338f29230bc",
                "targetType": "Guidance",
                "targetTypeCode": "17323587",
                "targetWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                "targetQuestionId": "29f2eaf3-0e1d-4a20-ab7d-dc29d71ea737",
                "targetObjectId": "29f2eaf3-0e1d-4a20-ab7d-dc29d71ea737"
            }
        ],
        "widgetActivations": [],
        "extraData": null,
        "systemGuidanceMappings": [
            {
                "id": "054b3fb7-e526-4ad6-9ffd-0f0407cea2b2",
                "systemGuidanceId": "SAP_PerformSAP_Alert",
                "objectType": "Widget",
                "objectId": "DTWWidgetUpdateSAPButton"
            },
            {
                "id": "7d951cd1-1309-4b46-91b6-5c4dbb26a397",
                "systemGuidanceId": "Tooltip_DWP_Generate_Sample",
                "objectType": "Widget",
                "objectId": "DTWWidgetGenerateSamplesButton"
            },
            {
                "id": "cd128511-16d3-4379-91b8-7ca69954148a",
                "systemGuidanceId": "Confirmations_Perform_Alert",
                "objectType": "Widget",
                "objectId": "DTWWidgetGenerateConfirmationsTestingButton"
            },
            {
                "id": "07e67904-5b5c-49f7-b989-a31736fe8b5d",
                "systemGuidanceId": "Tooltip_DWP_Update_Procedure",
                "objectType": "Widget",
                "objectId": "DTWWidgetUpdateAPButton"
            }
        ],
        "crossWpActivationData": null,
        "tabStatus": null,
        "engagementBenchmarks": null,
        "systemFunctions": [
            {
                "keyName": "AR"
            },
            {
                "keyName": "CECU"
            },
            {
                "keyName": "EC"
            },
            {
                "keyName": "CF"
            },
            {
                "keyName": "AS"
            }
        ],
        "engagementBusinesses": null,
        "scopedInEngagementBusinesses": [],
        "crossWPGenerationSourceChecking": {
            "isGeneratedFromCustomProcedure": true,
            "generationProcedureChecking": {
                "isWithRiskLevelSignificant": true,
                "isInCustomAbcotd": false,
                "isInCustomContentArea": false,
                "id": "e15e8968-2104-4ad1-bfe6-9f286983e0ec",
                "isDeleted": false
            }
        },
        "typeOfAmtStandardSapProcedure": 0,
        "isGeneratedFromCustomStandardProcedure": true,
        "isCustomProcedureCustomContentArea": false,
        "isUploadedTrialBalance": true,
        "relations": [],
        "wpGuidances": [],
        "materialityBusinessData": {
            "id": null,
            "canBeUsedAsFinal": null,
            "canBeUsedAsFinalDate": null,
            "haveFinalData": null,
            "periodEndTabId": null
        },
        "pageTitle": "Test SA - 042023 - DTWP Substantive analytical procedures (PPE.CP1) - Final",
        "formActive": {
            "accountingPeriodInkIds": [],
            "name": "Plan SAP",
            "id": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
            "parentId": "00000000-0000-0000-0000-000000000000",
            "previousId": "00000000-0000-0000-0000-000000000000",
            "level": "FORM",
            "levelNumber": 1,
            "ordering": 2,
            "children": [],
            "sheetCode": "",
            "isTemplate": false,
            "isHidden": false,
            "description": "",
            "type": "FORM",
            "autoName": "Plan SAP",
            "isLocked": false,
            "isActive": true
        },
        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
        "wpTestType": "Final",
        "analyticVisualizationDataStored": {},
        "stepName": "23006.02 - DTWP Substantive analytical procedures (PPE.CP1) - Final",
        "showHeading": true,
        "showGroupName": true,
        "resetData": false,
        "htLicenseKey": "non-commercial-and-evaluation",
        "model": {
            "lockedTabIds": [],
            "totalTrialBalanceAmount": 6128841.5,
            "performanceMateriality": 2062062.05,
            "riskLevelHigher": "17700735",
            "testingSheetAnswers": [],
            "listThresholdData": [],
            "headingChanges": [],
            "relianceValue": null,
            "sapModel": {
                "newLinesValue": null,
                "oldLinesValue": null,
                "isRenderTestingSummary": false,
                "listAnswerClientIdsForDeleting": [],
                "isRestoreSideNote": false,
                "performQuestionId": null
            },
            "listViewConfig": {
                "activeIndex": 0,
                "limitRowsWithAccordion": -1,
                "limitRowsWithoutScrollBar": 15,
                "limitRowsWithCollapse": 5,
                "maxRowExpand": 15,
                "limitedRowsInCollapsed": 5,
                "limitedRowsInExpanded": 15,
                "isShowExpand": true
            },
            "isGeneratedFromCustomStandardProcedure": true,
            "typeOfAmtStandardSapProcedure": 0,
            "isCustomProcedureCustomContentArea": false,
            "riskLevels": [
                {
                    "type": "17700735",
                    "name": "Significant"
                }
            ],
            "totalTrialBalancePPFinalAmount": 10187312.85,
            "trialIncomeAmount": 0,
            "trialBalanceAmount": 6128841.5,
            "totalCpPreliminaryAmount": 6128841.5,
            "totalCpPreliminaryTrialBalanceAmount": 6128841.5,
            "totalCpPreliminaryTrialIncomeAmount": 0,
            "listSubHeadingValue": [
                "7bc6a7cd-960e-402c-a1cc-4752d69a78f8",
                "b221ff10-8fe8-4ccd-a25d-918dd5688182",
                "9ade6d45-3d8a-4fc3-9000-3804a35a63d1",
                "eef59e17-336d-4e7d-ae14-dff1c8e294e0"
            ],
            "ToolPanelIsOpen": false,
            "listCommonTestingCount": [],
            "selectedTB": "0",
            "isChangeOption": false,
            "questionDisplayTypeName": "DtwWidgetTypeOfDisaggregation",
            "sub": "3541e3e2-c091-40d5-920a-fa471f90e75e",
            "isShowDtwWidgetSAPReconciledDifferenceCurrentPeriod": true,
            "isShowDtwWidgetSAPReconciledDifferencePriorPeriod": true,
            "totalPriorPeriod": 58241235,
            "totalCurrentPeriod": 41230236,
            "isShowMsgWarningPRT": true,
            "difference": [],
            "isChangeWidgetSapProcedureReconcilliation": false,
            "SAPButtonOriginalStatus": false,
            "DtwWidgetSAPReconciledDifferenceCurrentPeriod--total": 0,
            "DtwWidgetSAPReconciledDifferencePriorPeriod--total": 0
        },
        "locked": {
            "email": "hleduc@deloitte.ca",
            "firstName": "Hanh",
            "lastName": "Nguyen",
            "phone": null,
            "userName": null,
            "role": null,
            "systemFunctions": null,
            "id": "d83c9f8f-3c78-4bb0-ba93-f797d65f939e",
            "lockObjectId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
            "lockType": "todo",
            "userId": "d985ed10-b63d-4073-8cba-24a1ea409399",
            "lockTime": "2023-04-13T13:50:56.3208174",
            "lastSavedUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
            "lastSavedTime": "2023-04-13T13:50:56.3208179",
            "isActive": true,
            "tabSignature": null,
            "objectState": 0,
            "changedFields": [],
            "isUserLocked": true
        },
        "allQuestions": [
            {
                "id": "89c0d47c-06f7-4fbc-9f4b-d5cce895f7fd",
                "createdTime": "2023-04-06T03:53:33.1043662",
                "objectNumber": 1,
                "groupName": "Overview",
                "heading": "Engagement materiality",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "GHNUU",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "data": {
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "procedure": {
                            "id": null,
                            "code": null,
                            "task": null,
                            "description": null,
                            "isAmtOtherThanTb": false,
                            "guidances": null
                        },
                        "risks": [],
                        "materiality": {
                            "materialityValue": null,
                            "performanceMaterialityValue": null,
                            "cttValue": null
                        },
                        "abcotdMateriality": {
                            "materialityValue": null,
                            "performanceMaterialityValue": null
                        },
                        "engagementMaterialities": [
                            {
                                "id": "ffb15d25-606e-4712-a39d-4387e32ae7f7",
                                "materialityType": "Materiality",
                                "name": "Overall",
                                "materiality": 41241241,
                                "materialityPerformance": 2062062.05,
                                "materialityCTTValue": 12541241,
                                "abcotdId": null,
                                "engagementBusinessId": null
                            }
                        ],
                        "trialBalanceData": [],
                        "assertions": [],
                        "performanceMateriality": 2062062.05,
                        "totalTrialBalanceAmount": null,
                        "totalCpPreliminaryAmount": null,
                        "totalTrialBalancePPFinalAmount": null,
                        "trialBalanceAmount": null,
                        "trialIncomeAmount": null,
                        "totalCpPreliminaryTrialBalanceAmount": null,
                        "totalCpPreliminaryTrialIncomeAmount": null,
                        "riskLevelHigher": null,
                        "cpInterimPeriodEndDate": null,
                        "cpFinalPeriodEndDate": null,
                        "ppInterimPeriodEndDate": null,
                        "ppFinalPeriodEndDate": null,
                        "cpPreliminaryPeriodEndDate": null
                    },
                    "id": "398e69fb-7bfc-44f6-a88e-b025504bedc5",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "89c0d47c-06f7-4fbc-9f4b-d5cce895f7fd",
                    "contentTitle": "Engagement materiality",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"Type\",\"order\":0},{\"caption\":\"Materiality\",\"order\":1},{\"caption\":\"Performance materiality\",\"order\":2},{\"caption\":\"Clearly trivial threshold\",\"order\":3}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "54490671",
                    "questionDisplayTypeName": "DTWWidgetMateriality",
                    "isActive": true,
                    "engagementBusinessId": null,
                    "accountingPeriodType": null,
                    "currentUser": "00000000-0000-0000-0000-000000000000",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": null,
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null,
                    "reviewData": {}
                },
                "groupId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "a057747b-a70a-4c68-940c-d828b7cbdcea",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "isActive": true,
                "commonTools": [],
                "renderType": "FIELD",
                "autoName": "DTWWidgetMateriality",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final",
                "reviewData": {},
                "updateVersion": 1
            },
            {
                "id": "d9a69db2-2e7e-40dd-bb1c-826beaf419bf",
                "createdTime": "2023-04-06T03:53:33.1045745",
                "objectNumber": 2,
                "groupName": "Overview",
                "heading": "",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "MpoBT",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "data": {
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "procedure": {
                            "id": null,
                            "code": null,
                            "task": null,
                            "description": null,
                            "isAmtOtherThanTb": false,
                            "guidances": null
                        },
                        "risks": [],
                        "materiality": {
                            "materialityValue": null,
                            "performanceMaterialityValue": null,
                            "cttValue": null
                        },
                        "abcotdMateriality": {
                            "materialityValue": null,
                            "performanceMaterialityValue": null
                        },
                        "engagementMaterialities": [],
                        "trialBalanceData": [
                            {
                                "abcotdId": "e5ac2538-9686-40bd-84c8-6b418aa1ba2d",
                                "abcotdName": "Property, plant, and equipment",
                                "abcotdType": 0,
                                "businessType": "Standalone/simple group",
                                "businessTypeInkId": 58033675,
                                "interimData": [],
                                "finalData": [
                                    {
                                        "componentId": "5754e2e4-aa2d-4077-9b27-ec36d987a679",
                                        "componentName": "May31-newcode-2",
                                        "trialBalanceAccounts": [
                                            {
                                                "accountId": "8c951d97-515d-4616-8f4d-7e2176ae18cb",
                                                "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                                                "engagementAccountType": 0,
                                                "accountNumber": "1601",
                                                "accountName": "Land",
                                                "cpPreliminaryAmount": 3901127.5,
                                                "adjustments": null,
                                                "adjusted": 3901127.5,
                                                "reclassifications": null,
                                                "cpFinalAmount": 3901127.5,
                                                "cpInterim": 2925845.625,
                                                "ppFinalAmount": 3511014.75,
                                                "movement": 390112.75,
                                                "movementPercent": 11.11,
                                                "isTotalRow": false,
                                                "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                "isGroupParent": true,
                                                "iconMarginLeft": 0,
                                                "iconMarginTop": 4
                                            },
                                            {
                                                "accountId": "7d4f5ac6-0c21-4a44-a952-4598a29bdd47",
                                                "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                                                "engagementAccountType": 0,
                                                "accountNumber": "1602",
                                                "accountName": "Building",
                                                "cpPreliminaryAmount": 6323457.5,
                                                "adjustments": null,
                                                "adjusted": 6323457.5,
                                                "reclassifications": null,
                                                "cpFinalAmount": 6323457.5,
                                                "cpInterim": 4742593.125,
                                                "ppFinalAmount": 5691111.75,
                                                "movement": 632345.75,
                                                "movementPercent": 11.11,
                                                "isTotalRow": false,
                                                "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                "isGroupParent": true,
                                                "iconMarginLeft": 0,
                                                "iconMarginTop": 4
                                            },
                                            {
                                                "accountId": "de310030-2d69-4a2d-93ed-0ca5704bf8b2",
                                                "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                                                "engagementAccountType": 0,
                                                "accountNumber": "1603",
                                                "accountName": "Machinery",
                                                "cpPreliminaryAmount": 4632160,
                                                "adjustments": null,
                                                "adjusted": 4632160,
                                                "reclassifications": null,
                                                "cpFinalAmount": 4632160,
                                                "cpInterim": 3474120,
                                                "ppFinalAmount": 4168944,
                                                "movement": 463216,
                                                "movementPercent": 11.11,
                                                "isTotalRow": false,
                                                "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                "isGroupParent": true,
                                                "iconMarginLeft": 0,
                                                "iconMarginTop": 4
                                            },
                                            {
                                                "accountId": "06a8c140-18bc-452a-9d77-8ead8030f43e",
                                                "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                                                "engagementAccountType": 0,
                                                "accountNumber": "1604",
                                                "accountName": "Computer Equipment",
                                                "cpPreliminaryAmount": -1126500,
                                                "adjustments": null,
                                                "adjusted": -1126500,
                                                "reclassifications": null,
                                                "cpFinalAmount": -1126500,
                                                "cpInterim": 844875,
                                                "ppFinalAmount": 1013850,
                                                "movement": -2140350,
                                                "movementPercent": -211.11,
                                                "isTotalRow": false,
                                                "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                "isGroupParent": true,
                                                "iconMarginLeft": 0,
                                                "iconMarginTop": 4
                                            },
                                            {
                                                "accountId": "b610cf41-9db5-4cec-a54c-eced6acb8f6e",
                                                "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                                                "engagementAccountType": 0,
                                                "accountNumber": "1605",
                                                "accountName": "Furniture and Fixtures",
                                                "cpPreliminaryAmount": -988697.5,
                                                "adjustments": null,
                                                "adjusted": -988697.5,
                                                "reclassifications": null,
                                                "cpFinalAmount": -988697.5,
                                                "cpInterim": -741523.125,
                                                "ppFinalAmount": 889827.75,
                                                "movement": -1878525.25,
                                                "movementPercent": -211.11,
                                                "isTotalRow": false,
                                                "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                "isGroupParent": true,
                                                "iconMarginLeft": 0,
                                                "iconMarginTop": 4
                                            },
                                            {
                                                "accountId": "05f634bf-4036-4c9f-89d3-8471629cd0f5",
                                                "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                                                "engagementAccountType": 0,
                                                "accountNumber": "1606",
                                                "accountName": "Automobiles",
                                                "cpPreliminaryAmount": -480000,
                                                "adjustments": null,
                                                "adjusted": -480000,
                                                "reclassifications": null,
                                                "cpFinalAmount": -480000,
                                                "cpInterim": -360000,
                                                "ppFinalAmount": 432000,
                                                "movement": -912000,
                                                "movementPercent": -211.11,
                                                "isTotalRow": false,
                                                "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                "isGroupParent": true,
                                                "iconMarginLeft": 0,
                                                "iconMarginTop": 4
                                            },
                                            {
                                                "accountId": "8809cfeb-1b72-4196-b347-0fb8ab978f8b",
                                                "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                                                "engagementAccountType": 0,
                                                "accountNumber": "1607",
                                                "accountName": "Accumulated Depreciation",
                                                "cpPreliminaryAmount": -6132706,
                                                "adjustments": null,
                                                "adjusted": -6132706,
                                                "reclassifications": null,
                                                "cpFinalAmount": -6132706,
                                                "cpInterim": -4599529.5,
                                                "ppFinalAmount": -5519435.4,
                                                "movement": -613270.6,
                                                "movementPercent": 11.11,
                                                "isTotalRow": false,
                                                "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                "isGroupParent": true,
                                                "iconMarginLeft": 0,
                                                "iconMarginTop": 4
                                            },
                                            {
                                                "accountId": "00000000-0000-0000-0000-000000000000",
                                                "engagementBusinessId": null,
                                                "engagementAccountType": 0,
                                                "accountNumber": null,
                                                "accountName": "Total",
                                                "cpPreliminaryAmount": 6128841.5,
                                                "adjustments": 0,
                                                "adjusted": 6128841.5,
                                                "reclassifications": 0,
                                                "cpFinalAmount": 6128841.5,
                                                "cpInterim": 6286381.125,
                                                "ppFinalAmount": 10187312.85,
                                                "movement": -4058471.35,
                                                "movementPercent": -39.84,
                                                "isTotalRow": true,
                                                "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                                                "iconMarginLeft": 0,
                                                "iconMarginTop": 4
                                            }
                                        ],
                                        "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0"
                                    }
                                ],
                                "accountBalanceType": "Final",
                                "isDisclosure": false
                            }
                        ],
                        "assertions": [],
                        "performanceMateriality": null,
                        "totalTrialBalanceAmount": 6128841.5,
                        "totalCpPreliminaryAmount": 6128841.5,
                        "totalTrialBalancePPFinalAmount": 10187312.85,
                        "trialBalanceAmount": 6128841.5,
                        "trialIncomeAmount": 0,
                        "totalCpPreliminaryTrialBalanceAmount": 6128841.5,
                        "totalCpPreliminaryTrialIncomeAmount": 0,
                        "riskLevelHigher": null,
                        "cpInterimPeriodEndDate": "2023-04-06T00:00:00",
                        "cpFinalPeriodEndDate": "2023-04-06T00:00:00",
                        "ppInterimPeriodEndDate": null,
                        "ppFinalPeriodEndDate": "2023-04-06T00:00:00",
                        "cpPreliminaryPeriodEndDate": "2023-04-06T00:00:00"
                    },
                    "id": "dbd1d9bd-611a-4f41-8343-e13314924c61",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "d9a69db2-2e7e-40dd-bb1c-826beaf419bf",
                    "contentTitle": "",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"ID\",\"order\":0},{\"caption\":\"Account\",\"order\":1},{\"caption\":\"CP interim\",\"order\":2},{\"caption\":\"PP interim\",\"order\":3},{\"caption\":\"CP preliminary\",\"order\":4},{\"caption\":\"Adjustments\",\"order\":5},{\"caption\":\"Adjusted\",\"order\":6},{\"caption\":\"Reclassifications\",\"order\":7},{\"caption\":\"CP final\",\"order\":8},{\"caption\":\"PP final\",\"order\":9},{\"caption\":\"Movement value\",\"order\":10},{\"caption\":\"Movement percentage\",\"order\":11}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "54490677",
                    "questionDisplayTypeName": "DTWWidgetAccountBalances",
                    "isActive": true,
                    "engagementBusinessId": null,
                    "accountingPeriodType": null,
                    "currentUser": "00000000-0000-0000-0000-000000000000",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": null,
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null,
                    "reviewData": {}
                },
                "groupId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "9684ad73-7239-4c0b-904d-e69941797279",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "isActive": true,
                "commonTools": [],
                "renderType": "FIELD",
                "autoName": "DTWWidgetAccountBalances",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final",
                "reviewData": {},
                "updateVersion": 1
            },
            {
                "id": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
                "createdTime": "2023-04-06T03:53:33.1047013",
                "objectNumber": 3,
                "groupName": "Overview",
                "heading": "ROMMs",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "IoZrx",
                "isNested": false,
                "answers": [
                    {
                        "answerClientId": "qkydO",
                        "userAnswer_Bqpdr": "",
                        "userAnswer_IzSAq": "",
                        "userAnswer_CENam": "",
                        "userAnswer_MiqMr": "",
                        "Bqpdr": "",
                        "IzSAq": "",
                        "CENam": "",
                        "MiqMr": ""
                    }
                ],
                "widgetAnswers": [],
                "subHeadings": [
                    {
                        "entries": {},
                        "id": "6e3fa3cb-f194-4808-9116-3e916bb4a98c",
                        "questionId": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
                        "subHeading": "ROMM ID",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 1,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "Bqpdr",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": null,
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "9066f134-cfb3-46c6-a563-87ef7e95af15",
                        "questionId": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
                        "subHeading": "ROMM title",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 2,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "IzSAq",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": null,
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "ce275488-d2b8-4928-8410-c352a7ae3c95",
                        "questionId": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
                        "subHeading": "Assertion(s)",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 3,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "CENam",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": null,
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "212f8ad8-7f19-4b6e-a028-3391e98e497d",
                        "questionId": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
                        "subHeading": "Risk classification",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 4,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "MiqMr",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": null,
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    }
                ],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "data": {
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "procedure": {
                            "id": null,
                            "code": null,
                            "task": null,
                            "description": null,
                            "isAmtOtherThanTb": false,
                            "guidances": null
                        },
                        "risks": [
                            {
                                "engagementRiskId": "d738d9d6-34fe-4757-b7cd-a3633249734c",
                                "code": "PPE.CR01",
                                "title": "CustomROMM",
                                "assertions": [
                                    {
                                        "id": "a28986b7-7dd6-4bc5-97ca-9275f8fdace6",
                                        "code": null,
                                        "title": "Accuracy (T)",
                                        "changedFields": []
                                    }
                                ],
                                "riskLevel": "Significant",
                                "riskLevelType": "17700735",
                                "ordering": 1,
                                "description": "CustomROMM",
                                "generatedType": "custom",
                                "engagementContentAreaId": "77977ba4-af45-402b-877b-3f78b529a62c",
                                "engagementAbcotdId": "e5ac2538-9686-40bd-84c8-6b418aa1ba2d",
                                "riskAnswer": null
                            }
                        ],
                        "materiality": {
                            "materialityValue": null,
                            "performanceMaterialityValue": null,
                            "cttValue": null
                        },
                        "abcotdMateriality": {
                            "materialityValue": null,
                            "performanceMaterialityValue": null
                        },
                        "engagementMaterialities": [],
                        "trialBalanceData": [],
                        "assertions": [],
                        "performanceMateriality": null,
                        "totalTrialBalanceAmount": null,
                        "totalCpPreliminaryAmount": null,
                        "totalTrialBalancePPFinalAmount": null,
                        "trialBalanceAmount": null,
                        "trialIncomeAmount": null,
                        "totalCpPreliminaryTrialBalanceAmount": null,
                        "totalCpPreliminaryTrialIncomeAmount": null,
                        "riskLevelHigher": "17700735",
                        "cpInterimPeriodEndDate": null,
                        "cpFinalPeriodEndDate": null,
                        "ppInterimPeriodEndDate": null,
                        "ppFinalPeriodEndDate": null,
                        "cpPreliminaryPeriodEndDate": null
                    },
                    "id": "4456699a-26a5-4c07-a446-196b5051c096",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "c1c5ee5b-e84b-4422-a56e-7ca39b2634bd",
                    "contentTitle": "ROMMs",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"ROMM ID\",\"order\":0},{\"caption\":\"ROMM title\",\"order\":1},{\"caption\":\"Assertion(s)\",\"order\":2},{\"caption\":\"Risk classification\",\"order\":3}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "54490672",
                    "questionDisplayTypeName": "DTWWidgetRisksDetails",
                    "isActive": true,
                    "engagementBusinessId": null,
                    "accountingPeriodType": null,
                    "currentUser": "00000000-0000-0000-0000-000000000000",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": null,
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null
                },
                "groupId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "206cacea-3265-49c1-8097-43f52f802edd",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "isActive": true,
                "commonTools": [],
                "renderType": "FIELD",
                "autoName": "DTWWidgetRisksDetails",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final",
                "reviewData": {},
                "updateVersion": 1
            },
            {
                "id": "05524715-30d1-47ed-a0f6-76488971d7ea",
                "createdTime": "2023-04-06T03:53:33.1048368",
                "objectNumber": 5,
                "groupName": "Overview",
                "heading": "Control details",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "FvRaM",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "data": [],
                    "id": "a21180d5-a4c4-48b9-8a8e-03bb8bc6a4ab",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "05524715-30d1-47ed-a0f6-76488971d7ea",
                    "contentTitle": "Control details",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"Control ID\",\"order\":0},{\"caption\":\"Control title\",\"order\":1},{\"caption\":\"Control description\",\"order\":2},{\"caption\":\"Design conclusion\",\"order\":3},{\"caption\":\"Implementation conclusion\",\"order\":4},{\"caption\":\"OE conclusion\",\"order\":5}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "65555458",
                    "questionDisplayTypeName": "DTWWidgetControl",
                    "isActive": true,
                    "engagementBusinessId": null,
                    "accountingPeriodType": null,
                    "currentUser": "00000000-0000-0000-0000-000000000000",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": null,
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null,
                    "reviewData": {}
                },
                "groupId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "d00a037a-1e17-49b6-9bd9-286a40149575",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "isActive": true,
                "commonTools": [],
                "renderType": "FIELD",
                "autoName": "DTWWidgetControl",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final",
                "reviewData": {},
                "updateVersion": 1
            },
            {
                "id": "028ba0e1-3f39-4ff8-b7d4-3f985b0b5aa4",
                "createdTime": "2023-04-06T03:53:33.1049649",
                "objectNumber": 6,
                "groupName": "Overview",
                "heading": "Procedure",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "pjPrd",
                "isNested": false,
                "answers": [
                    {
                        "answerClientId": "tOLLV",
                        "userAnswer_pWTKK": "",
                        "userAnswer_UvUpU": "",
                        "pWTKK": "",
                        "UvUpU": ""
                    }
                ],
                "widgetAnswers": [],
                "subHeadings": [
                    {
                        "entries": {},
                        "id": "09abb597-efea-46ab-ae4f-6c9dc4d6cc4a",
                        "questionId": "028ba0e1-3f39-4ff8-b7d4-3f985b0b5aa4",
                        "subHeading": "Procedure ID",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 1,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "pWTKK",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": null,
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "329c5c79-fbf6-4d08-9d83-de5dc982091e",
                        "questionId": "028ba0e1-3f39-4ff8-b7d4-3f985b0b5aa4",
                        "subHeading": "Procedure description",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 2,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "UvUpU",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": null,
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    }
                ],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "data": {
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "procedure": {
                            "id": "e15e8968-2104-4ad1-bfe6-9f286983e0ec",
                            "code": "PPE.CP1",
                            "task": "1. Obtain the population to be tested.\r\n2. Test reconciling items, if applicable.\r\n3. Investigate differences and reconciling items as necessary. Corroborate explanations received from management with other evidence.\r\n4. Determine the suitability of substantive analytical procedures to address the identified risk of material misstatements (including disaggregation of population, if required).\r\n5. Obtain the information needed to develop an independent expectation.\r\n6. Follow the steps in “Section 2 – Plan SAP” of the DWP to determine the appropriate threshold(s).\r\n7. Develop an expectation of the recorded amount(s) and evaluate whether the expectation is sufficiently precise (refer to guidance for common techniques).\r\n8. Compare the expected amount to the actual recorded amount. Analyze and investigate the difference if it exceeds the established threshold. Perform other audit procedures if necessary.\r\n9. For information used in the audit, consider the relevance and reliability of the information to be used as audit evidence, including information obtained from an external information source. For internally produced information this includes, as necessary in the circumstances, evaluating whether the information is sufficiently precise and detailed for the auditor’s purposes and obtaining audit evidence about the accuracy and completeness of the information.\r\n10. Conclude on the results of audit procedures and, if applicable, document the misstatements using the findings common tool.",
                            "description": "Perform substantive analytical procedures",
                            "isAmtOtherThanTb": false,
                            "guidances": []
                        },
                        "risks": [],
                        "materiality": {
                            "materialityValue": null,
                            "performanceMaterialityValue": null,
                            "cttValue": null
                        },
                        "abcotdMateriality": {
                            "materialityValue": null,
                            "performanceMaterialityValue": null
                        },
                        "engagementMaterialities": [],
                        "trialBalanceData": [],
                        "assertions": [],
                        "performanceMateriality": null,
                        "totalTrialBalanceAmount": null,
                        "totalCpPreliminaryAmount": null,
                        "totalTrialBalancePPFinalAmount": null,
                        "trialBalanceAmount": null,
                        "trialIncomeAmount": null,
                        "totalCpPreliminaryTrialBalanceAmount": null,
                        "totalCpPreliminaryTrialIncomeAmount": null,
                        "riskLevelHigher": null,
                        "cpInterimPeriodEndDate": null,
                        "cpFinalPeriodEndDate": null,
                        "ppInterimPeriodEndDate": null,
                        "ppFinalPeriodEndDate": null,
                        "cpPreliminaryPeriodEndDate": null
                    },
                    "id": "8f04c4d3-0b2a-458e-b2ba-3e7c8b43b131",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "028ba0e1-3f39-4ff8-b7d4-3f985b0b5aa4",
                    "contentTitle": "Procedure",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"Procedure ID\",\"order\":0},{\"caption\":\"Procedure description\",\"order\":1}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "54490673",
                    "questionDisplayTypeName": "DTWWidgetProcedures",
                    "isActive": true,
                    "engagementBusinessId": null,
                    "accountingPeriodType": null,
                    "currentUser": "00000000-0000-0000-0000-000000000000",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": null,
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null
                },
                "groupId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "2b12cc88-be80-40a4-a311-c3ed807b9f32",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "isActive": true,
                "commonTools": [],
                "renderType": "FIELD",
                "autoName": "DTWWidgetProcedures",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final",
                "reviewData": {},
                "updateVersion": 1
            },
            {
                "id": "59ef90ab-af40-4026-8e39-4fd82e522bbe",
                "createdTime": "2023-04-06T03:53:33.1051085",
                "objectNumber": 7,
                "groupName": "Overview",
                "heading": "Tasks",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "ClPgi",
                "isNested": false,
                "answers": [
                    {
                        "answerClientId": "UJiYb",
                        "userAnswer_kuqdP": "",
                        "kuqdP": ""
                    }
                ],
                "widgetAnswers": [],
                "subHeadings": [
                    {
                        "entries": {},
                        "id": "d065628c-1c9e-43f3-9d30-04a9b24c314b",
                        "questionId": "59ef90ab-af40-4026-8e39-4fd82e522bbe",
                        "subHeading": "",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 1,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "kuqdP",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": null,
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    }
                ],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "data": {
                        "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                        "procedure": {
                            "id": "e15e8968-2104-4ad1-bfe6-9f286983e0ec",
                            "code": "PPE.CP1",
                            "task": "1. Obtain the population to be tested.\r\n2. Test reconciling items, if applicable.\r\n3. Investigate differences and reconciling items as necessary. Corroborate explanations received from management with other evidence.\r\n4. Determine the suitability of substantive analytical procedures to address the identified risk of material misstatements (including disaggregation of population, if required).\r\n5. Obtain the information needed to develop an independent expectation.\r\n6. Follow the steps in “Section 2 – Plan SAP” of the DWP to determine the appropriate threshold(s).\r\n7. Develop an expectation of the recorded amount(s) and evaluate whether the expectation is sufficiently precise (refer to guidance for common techniques).\r\n8. Compare the expected amount to the actual recorded amount. Analyze and investigate the difference if it exceeds the established threshold. Perform other audit procedures if necessary.\r\n9. For information used in the audit, consider the relevance and reliability of the information to be used as audit evidence, including information obtained from an external information source. For internally produced information this includes, as necessary in the circumstances, evaluating whether the information is sufficiently precise and detailed for the auditor’s purposes and obtaining audit evidence about the accuracy and completeness of the information.\r\n10. Conclude on the results of audit procedures and, if applicable, document the misstatements using the findings common tool.",
                            "description": "Perform substantive analytical procedures",
                            "isAmtOtherThanTb": false,
                            "guidances": []
                        },
                        "risks": [],
                        "materiality": {
                            "materialityValue": null,
                            "performanceMaterialityValue": null,
                            "cttValue": null
                        },
                        "abcotdMateriality": {
                            "materialityValue": null,
                            "performanceMaterialityValue": null
                        },
                        "engagementMaterialities": [],
                        "trialBalanceData": [],
                        "assertions": [],
                        "performanceMateriality": null,
                        "totalTrialBalanceAmount": null,
                        "totalCpPreliminaryAmount": null,
                        "totalTrialBalancePPFinalAmount": null,
                        "trialBalanceAmount": null,
                        "trialIncomeAmount": null,
                        "totalCpPreliminaryTrialBalanceAmount": null,
                        "totalCpPreliminaryTrialIncomeAmount": null,
                        "riskLevelHigher": null,
                        "cpInterimPeriodEndDate": null,
                        "cpFinalPeriodEndDate": null,
                        "ppInterimPeriodEndDate": null,
                        "ppFinalPeriodEndDate": null,
                        "cpPreliminaryPeriodEndDate": null
                    },
                    "id": "4950aded-6c1c-469c-ac2c-e01ce669feff",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "59ef90ab-af40-4026-8e39-4fd82e522bbe",
                    "contentTitle": "Tasks",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "54490674",
                    "questionDisplayTypeName": "DTWWidgetTasks",
                    "isActive": true,
                    "engagementBusinessId": null,
                    "accountingPeriodType": null,
                    "currentUser": "00000000-0000-0000-0000-000000000000",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": null,
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null
                },
                "groupId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "079ae059-5c36-4f03-88ca-f1c0a3479b5e",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "guidances": [
                    {
                        "id": "fcff55de-9a1c-4152-996a-86d469e56648",
                        "type": "Information",
                        "text": "Maintaining control over the confirmation requests during this process includes:\r\n\r\nDetermining the information to be confirmed or requested.\r\n\r\nSelecting the appropriate confirming party.\r\n\r\nDesigning the confirmation requests, including determining that requests are properly addressed and contain return information for responses to be sent directly to the auditor.\r\n\r\nSending the requests, including follow-up requests when applicable, to the confirming party. (ISA 505.7)\r\n\r\nWhen no confirmation has been received after the second request was sent, consider the reasons for nonresponse, including whether indication of fraud exists relating to the account balance.\r\n\r\nIn the case of each non-response, the auditor shall perform alternative audit procedures to obtain relevant and reliable audit evidence. (ISA 505.12)\r\n\r\n30 Examples of alternative audit procedures the auditor may perform include:For accounts receivable balances – examining specific subsequent cash receipts, shipping documentation, and sales near the period-end.\r\n\r\nFor accounts payable balances – examining subsequent cash disbursements or correspondence from third parties, and other records, such as goods received notes.\r\n\r\n(ISA 505.A18)\r\n\r\n31 The nature and extent of alternative audit procedures are affected by the account and assertion in question. A non-response to a confirmation request may indicate a previously unidentified risk of material misstatement. In such situations, the auditor may need to revise the assessed risk of material misstatement at the assertion level, and modify planned audit procedures, in accordance with paragraph 77 of Section 13150. For example, fewer responses to confirmation requests than anticipated, or a greater number of responses than anticipated, may indicate a previously unidentified fraud risk factor that requires evaluation in accordance with paragraph 28 of Section 13150. (ISA 505.A19)",
                        "title": "",
                        "link": "",
                        "domainLink": "",
                        "sourcePublication": null,
                        "sourceSection": null,
                        "activeSourcePublication": null,
                        "activeSourceSection": null,
                        "minValue": null,
                        "maxValue": null,
                        "extendedMinValue": null,
                        "extendedMaxValue": null,
                        "isFsl": false,
                        "parentRowId": null,
                        "parentColumnId": null,
                        "parentObjectType": "UITrigger",
                        "parentObjectName": "UITrigger",
                        "parentId": "59ef90ab-af40-4026-8e39-4fd82e522bbe",
                        "childId": null,
                        "guidanceId": "00000000-0000-0000-0000-000000000000",
                        "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                        "sourceTodoId": null,
                        "sourceSectionId": null,
                        "listValueId": 0,
                        "isExpandByDefault": false,
                        "isVisualizationDashboard": false,
                        "titleTranslationArgs": null,
                        "isPanel": true
                    }
                ],
                "isPanel": true,
                "isActive": true,
                "commonTools": [],
                "renderType": "FIELD",
                "autoName": "DTWWidgetTasks",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final",
                "reviewData": {},
                "updateVersion": 1
            },
            {
                "id": "8784cecd-938f-4ba0-ad49-1d8de209558f",
                "createdTime": "2023-04-06T03:53:33.1055428",
                "objectNumber": 8,
                "groupName": "Overview",
                "heading": "Tasks tailoring",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "DgVZp",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "wpSourceDocuments": [],
                    "data": [
                        {
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "engagementProcedureId": "e15e8968-2104-4ad1-bfe6-9f286983e0ec",
                            "engagementCustomProcedureTaskTemplateId": "62d92f3b-a6e8-484b-80d5-07db087f1784",
                            "taskName": "1. Obtain the population to be tested.",
                            "answer": "CustomROMM",
                            "isTailoringOther": false,
                            "id": "bed7aac5-2204-408b-9f58-51d68c91af82",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "8784cecd-938f-4ba0-ad49-1d8de209558f",
                            "isActive": true,
                            "actionStatus": 0,
                            "order": 0,
                            "changedFields": []
                        },
                        {
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "engagementProcedureId": "e15e8968-2104-4ad1-bfe6-9f286983e0ec",
                            "engagementCustomProcedureTaskTemplateId": "6ffd70cc-0c7b-4cc8-92c1-0be5ca1aebf0",
                            "taskName": "7. Develop an expectation of the recorded amount(s) and evaluate whether the expectation is sufficiently precise (refer to guidance for common techniques).",
                            "answer": "CustomROMM",
                            "isTailoringOther": false,
                            "id": "21dc3119-0114-4698-a668-eb475b5d9b97",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "8784cecd-938f-4ba0-ad49-1d8de209558f",
                            "isActive": true,
                            "actionStatus": 0,
                            "order": 1,
                            "changedFields": []
                        },
                        {
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "engagementProcedureId": "e15e8968-2104-4ad1-bfe6-9f286983e0ec",
                            "engagementCustomProcedureTaskTemplateId": null,
                            "taskName": "",
                            "answer": "",
                            "isTailoringOther": true,
                            "id": "6dc6ba05-a754-481f-8cbb-e4cfa67b7ec3",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "8784cecd-938f-4ba0-ad49-1d8de209558f",
                            "isActive": true,
                            "actionStatus": 0,
                            "order": 2,
                            "changedFields": []
                        }
                    ],
                    "id": "956b9b45-cd6b-4269-bc58-e963da5130fa",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "8784cecd-938f-4ba0-ad49-1d8de209558f",
                    "contentTitle": "Tasks tailoring",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "66439934",
                    "questionDisplayTypeName": "DTWWidgetTasksTailoring",
                    "isActive": true,
                    "engagementBusinessId": null,
                    "accountingPeriodType": null,
                    "currentUser": "00000000-0000-0000-0000-000000000000",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": null,
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null,
                    "reviewData": {}
                },
                "groupId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "13e810a6-9ce9-45cb-806b-f98f44f5e8d6",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "isActive": true,
                "commonTools": [],
                "renderType": "FIELD",
                "autoName": "DTWWidgetTasksTailoring",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final",
                "reviewData": {},
                "updateVersion": 1
            },
            {
                "id": "f64ba5fb-a27f-40a7-8c32-c81c37043b13",
                "createdTime": "0001-01-01T00:00:00",
                "objectNumber": 4,
                "groupName": null,
                "heading": null,
                "description": null,
                "example": null,
                "formName": null,
                "formId": null,
                "formCode": null,
                "type": "HardCodedUsingSystemGuidance",
                "dependencies": null,
                "questionClientId": null,
                "isNested": null,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "de976e93-83e7-4d7c-a061-b64bd6eb36de",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": null,
                "groupId": null,
                "workingPaperName": null,
                "replicated": null,
                "questionId": "00000000-0000-0000-0000-000000000000",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": null,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "guidances": [
                    {
                        "id": "91478e68-7cdc-4c4f-8651-ec7d584b4abf",
                        "type": "HardCodedUsingSystemGuidance",
                        "text": "DtwpSignificantRiskGuidance",
                        "title": "DTWP.SignificantRiskGuidance.Title",
                        "link": null,
                        "domainLink": null,
                        "sourcePublication": null,
                        "sourceSection": null,
                        "activeSourcePublication": null,
                        "activeSourceSection": null,
                        "minValue": null,
                        "maxValue": null,
                        "extendedMinValue": null,
                        "extendedMaxValue": null,
                        "isFsl": null,
                        "parentRowId": null,
                        "parentColumnId": null,
                        "parentObjectType": null,
                        "parentObjectName": null,
                        "parentId": "f64ba5fb-a27f-40a7-8c32-c81c37043b13",
                        "childId": null,
                        "guidanceId": "00000000-0000-0000-0000-000000000000",
                        "controlDataId": "00000000-0000-0000-0000-000000000000",
                        "sourceTodoId": null,
                        "sourceSectionId": null,
                        "listValueId": 0,
                        "isExpandByDefault": true,
                        "isVisualizationDashboard": false,
                        "titleTranslationArgs": null,
                        "isPanel": false
                    }
                ],
                "isActive": true,
                "renderType": "FIELD",
                "autoName": "HardCodedUsingSystemGuidance null",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final",
                "reviewData": {},
                "updateVersion": 1
            },
            {
                "id": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                "createdTime": "2023-04-06T03:53:33.1057376",
                "objectNumber": 1,
                "groupName": "Plan SAP",
                "heading": "",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "Midoi",
                "isNested": false,
                "answers": [
                    {
                        "answerClientId": "fpmiB",
                        "MpZqt": "",
                        "NiZfV": "All account balance accounts mapped to this procedure"
                    }
                ],
                "widgetAnswers": [],
                "subHeadings": [
                    {
                        "entries": {},
                        "id": "35c4f708-06c2-46e6-957d-710e33294e5a",
                        "questionId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                        "subHeading": null,
                        "inputType": null,
                        "type": null,
                        "ordering": null,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "NiZfV",
                        "reference": null,
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "fpmiB",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": null,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "628e0d0d-c2bf-4d0e-a346-2364c167b515",
                        "questionId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                        "subHeading": "",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 1,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "MpZqt",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "fpmiB",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    }
                ],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "wpSourceDocuments": [],
                    "data": [
                        {
                            "answerContent": "All account balance accounts mapped to this procedure",
                            "wpSubHeadingId": "35c4f708-06c2-46e6-957d-710e33294e5a",
                            "wpId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                            "answerId": 0,
                            "status": 3,
                            "answerClientId": "fpmiB",
                            "subHeadingClientId": "NiZfV",
                            "id": "b6147a85-026d-4ee4-9b57-96c62daaa6b8",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                            "isActive": true,
                            "actionStatus": 0,
                            "order": null,
                            "changedFields": []
                        }
                    ],
                    "id": "8b50277b-13cb-4908-8f40-26ed4ee38264",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "e83bb6c4-bf58-42db-b1e2-b3ee9cc36c43",
                    "contentTitle": "",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"Which trial balance accounts are being tested?\"],\"choice\":[\"All account balance accounts mapped to this procedure\",\"All class of transactions accounts mapped to this procedure\",\"A record other than the trial balance\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "64398477",
                    "questionDisplayTypeName": "DTWWidgetPerformReconciliation",
                    "isActive": true,
                    "engagementBusinessId": null,
                    "accountingPeriodType": null,
                    "currentUser": "00000000-0000-0000-0000-000000000000",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": null,
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null
                },
                "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "ae06be7c-a3df-45e2-8fe2-f2c5e9715eff",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1,
                "commonTools": [],
                "renderType": "FIELD",
                "autoName": "DTWWidgetPerformReconciliation",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final"
            },
            {
                "id": "d9c1c425-ff28-47c3-b7e6-06f8477002e2",
                "createdTime": "2023-04-06T03:53:33.1058044",
                "objectNumber": 2,
                "groupName": "Plan SAP",
                "heading": "",
                "description": "The application of planned substantive analytical procedures is based on the expectation that relationships among data exist and continue in the absence of known conditions to the contrary. The suitability of a particular substantive analytical procedure will depend upon our assessment of how effective it will be in detecting a misstatement that, individually or when aggregated with other misstatements, may cause the financial statements to be materially misstated.\r\n\r\nParticular conditions that can cause variations in relationships among data include, for example, specific unusual transactions or events, accounting changes, business changes, random fluctuations, or misstatements.\r\n\r\nWhen more persuasive audit evidence is desired from substantive analytical procedures, more predictable relationships are necessary to develop the expectation.\r\n\r\n*   Relationships in a stable environment are usually more predictable than relationships in a dynamic or unstable environment.\r\n*   Relationships involving income statement accounts tend to be more predictable than relationships involving only balance-sheet accounts because income statement accounts represent transactions over a period of time, whereas balance-sheet accounts represent amounts as of a point in time.\r\n*   Relationships involving transactions subject to management discretion may be less predictable.\r\n\r\nOther considerations during periods of instability and rapid change may include:\r\n\r\n*   Expectations based on “prior-year adjusted for change” may be difficult to develop.\r\n*   Expectations based on entity budgets or forecasts may not be appropriate as management may have difficulty developing forecasts in light of current circumstances.\r\n*   Relationships between two variables, historically consistent throughout the year, may be expected to vary during a period of instability and rapid change, depending on certain facts (e.g., margin).\r\n\r\nIf applicable, when interest rates or inflation rates are being used as the factor to develop the expectation, practitioners need to ensure assessment has been performed thoroughly as these rates may not be appropriate when the rates are constantly fluctuating and/or the economic environment is unstable.",
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "Guidance",
                "dependencies": "",
                "questionClientId": "KWIbR",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": null,
                "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "d6061534-0752-4fd4-93b4-4b77466a146a",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "guidances": [
                    {
                        "id": "5a95842c-ae7d-4036-a2b1-8c31791d08f5",
                        "type": "Information",
                        "text": "The application of planned substantive analytical procedures is based on the expectation that relationships among data exist and continue in the absence of known conditions to the contrary. The suitability of a particular substantive analytical procedure will depend upon our assessment of how effective it will be in detecting a misstatement that, individually or when aggregated with other misstatements, may cause the financial statements to be materially misstated.\r\n\r\nParticular conditions that can cause variations in relationships among data include, for example, specific unusual transactions or events, accounting changes, business changes, random fluctuations, or misstatements.\r\n\r\nWhen more persuasive audit evidence is desired from substantive analytical procedures, more predictable relationships are necessary to develop the expectation.\r\n\r\n*   Relationships in a stable environment are usually more predictable than relationships in a dynamic or unstable environment.\r\n*   Relationships involving income statement accounts tend to be more predictable than relationships involving only balance-sheet accounts because income statement accounts represent transactions over a period of time, whereas balance-sheet accounts represent amounts as of a point in time.\r\n*   Relationships involving transactions subject to management discretion may be less predictable.\r\n\r\nOther considerations during periods of instability and rapid change may include:\r\n\r\n*   Expectations based on “prior-year adjusted for change” may be difficult to develop.\r\n*   Expectations based on entity budgets or forecasts may not be appropriate as management may have difficulty developing forecasts in light of current circumstances.\r\n*   Relationships between two variables, historically consistent throughout the year, may be expected to vary during a period of instability and rapid change, depending on certain facts (e.g., margin).\r\n\r\nIf applicable, when interest rates or inflation rates are being used as the factor to develop the expectation, practitioners need to ensure assessment has been performed thoroughly as these rates may not be appropriate when the rates are constantly fluctuating and/or the economic environment is unstable.",
                        "title": "Guidance for suitability of using substantive analytical procedure",
                        "link": "",
                        "domainLink": "",
                        "sourcePublication": null,
                        "sourceSection": null,
                        "activeSourcePublication": null,
                        "activeSourceSection": null,
                        "minValue": null,
                        "maxValue": null,
                        "extendedMinValue": null,
                        "extendedMaxValue": null,
                        "isFsl": false,
                        "parentRowId": null,
                        "parentColumnId": null,
                        "parentObjectType": "Guidance",
                        "parentObjectName": "Question",
                        "parentId": "d9c1c425-ff28-47c3-b7e6-06f8477002e2",
                        "childId": null,
                        "guidanceId": "00000000-0000-0000-0000-000000000000",
                        "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                        "sourceTodoId": null,
                        "sourceSectionId": null,
                        "listValueId": 0,
                        "isExpandByDefault": false,
                        "isVisualizationDashboard": false,
                        "titleTranslationArgs": null,
                        "isPanel": true
                    }
                ],
                "isPanel": true,
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1,
                "renderType": "FIELD",
                "autoName": "",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final"
            },
            {
                "id": "5d2889d7-a44d-410f-83bc-3cd06dfc1069",
                "createdTime": "2023-04-06T03:53:33.1061816",
                "objectNumber": 3,
                "groupName": "Plan SAP",
                "heading": "",
                "description": "Substantive analytical procedure considerations:\r\n\r\n1.  Determine the suitability of substantive analytical procedures to address the identified risk(s) of material misstatements (including disaggregation of population and plausibility of relationship, if required).\r\n2.  Obtain the information needed to develop an independent expectation and evaluate the reliability of that information.\r\n3.  Plan the design of the substantive analytical procedure and evaluate whether it's sufficiently precise.",
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "Question",
                "dependencies": "",
                "questionClientId": "XjowC",
                "isNested": false,
                "answers": [
                    {
                        "answerClientId": "NQWXM",
                        "userAnswer_bycSV": "",
                        "bycSV": ""
                    }
                ],
                "widgetAnswers": [],
                "subHeadings": [
                    {
                        "entries": {},
                        "id": "73173afd-d692-40f3-87b9-0ab2e5af05a6",
                        "questionId": "5d2889d7-a44d-410f-83bc-3cd06dfc1069",
                        "subHeading": "",
                        "inputType": "ComplexText",
                        "type": "",
                        "ordering": 1,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "bycSV",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": null,
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    }
                ],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": null,
                "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "309bab07-8833-44ec-b212-1955e96d5ffe",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1,
                "renderType": "FIELD",
                "autoName": "Substantive analytical procedure considerations:\r\n\r\n1.",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final"
            },
            {
                "id": "ee6a42e4-3618-49b1-8372-bd4844021a06",
                "createdTime": "2023-04-06T03:53:33.1063493",
                "objectNumber": 4,
                "groupName": "Plan SAP",
                "heading": "",
                "description": "Substantive analytical procedure considerations:\r\n\r\n1.  Determine the suitability of substantive analytical procedures to address the identified risk(s) of material misstatements (including disaggregation of population and plausibility of relationship, if required).\r\n2.  Obtain the information needed to develop an independent expectation and evaluate the reliability of that information.\r\n3.  Plan the design of the substantive analytical procedure and evaluate whether it's sufficiently precise.",
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "Instruction",
                "dependencies": "",
                "questionClientId": "gMYvS",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": null,
                "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "b307c009-2fab-434b-afcb-5805165754e4",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "guidances": [
                    {
                        "id": "8c95b311-8ed8-4b43-8a11-5248dc448353",
                        "type": "Instruction",
                        "text": "Substantive analytical procedure considerations:\r\n\r\n1.  Determine the suitability of substantive analytical procedures to address the identified risk(s) of material misstatements (including disaggregation of population and plausibility of relationship, if required).\r\n2.  Obtain the information needed to develop an independent expectation and evaluate the reliability of that information.\r\n3.  Plan the design of the substantive analytical procedure and evaluate whether it's sufficiently precise.",
                        "title": "",
                        "link": "",
                        "domainLink": "",
                        "sourcePublication": null,
                        "sourceSection": null,
                        "activeSourcePublication": null,
                        "activeSourceSection": null,
                        "minValue": null,
                        "maxValue": null,
                        "extendedMinValue": null,
                        "extendedMaxValue": null,
                        "isFsl": false,
                        "parentRowId": null,
                        "parentColumnId": null,
                        "parentObjectType": "Instruction",
                        "parentObjectName": "Question",
                        "parentId": "ee6a42e4-3618-49b1-8372-bd4844021a06",
                        "childId": null,
                        "guidanceId": "00000000-0000-0000-0000-000000000000",
                        "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                        "sourceTodoId": null,
                        "sourceSectionId": null,
                        "listValueId": 0,
                        "isExpandByDefault": false,
                        "isVisualizationDashboard": false,
                        "titleTranslationArgs": null,
                        "isPanel": true
                    }
                ],
                "isPanel": true,
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1,
                "renderType": "FIELD",
                "autoName": "",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final"
            },
            {
                "id": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                "createdTime": "2023-04-06T03:53:33.1066553",
                "objectNumber": 5,
                "groupName": "Plan SAP",
                "heading": "Control",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "jShxt",
                "isNested": false,
                "answers": [
                    {
                        "answerClientId": "WMkUs",
                        "xwicQ": "",
                        "JFlFL": "Not relying on controls"
                    }
                ],
                "widgetAnswers": [],
                "subHeadings": [
                    {
                        "entries": {},
                        "id": "fda1c559-25f6-4eba-9957-de81357ad642",
                        "questionId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                        "subHeading": null,
                        "inputType": null,
                        "type": null,
                        "ordering": null,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "JFlFL",
                        "reference": null,
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "WMkUs",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": null,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "06a36a74-0b3d-469b-aab0-bc7211941747",
                        "questionId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                        "subHeading": "Control reliance approach",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 1,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "xwicQ",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "WMkUs",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    }
                ],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "wpSourceDocuments": [],
                    "data": [
                        {
                            "answerContent": "Not relying on controls",
                            "wpSubHeadingId": "fda1c559-25f6-4eba-9957-de81357ad642",
                            "wpId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                            "answerId": 1,
                            "status": 3,
                            "answerClientId": "WMkUs",
                            "subHeadingClientId": "JFlFL",
                            "id": "9e07a8f1-6069-4375-a03b-eba5fa9a058e",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                            "isActive": true,
                            "actionStatus": 0,
                            "order": null,
                            "changedFields": []
                        }
                    ],
                    "id": "61b02e13-04b9-4a62-bd71-d9c7d67ea5d2",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                    "contentTitle": "Control",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"Control reliance approach\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"Relying on controls\",\"Not relying on controls\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "65555457",
                    "questionDisplayTypeName": "DTWWidgetControlRelianceApproach",
                    "isActive": true,
                    "engagementBusinessId": null,
                    "accountingPeriodType": null,
                    "currentUser": "00000000-0000-0000-0000-000000000000",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": null,
                    "controlRelianceApproachOption": 2,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null,
                    "questionActive": true
                },
                "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "ecd864e1-b1e8-4ad5-bb8b-7ac6e722cec3",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "guidances": [
                    {
                        "id": "f994a96b-1ae9-4be8-ae0e-72283f3bcd94",
                        "type": "Information",
                        "text": "The control reliance approach is auto-populated based on the OE conclusion for the relevant control(s). The auto-populated response can be modified as follows:\r\n\r\nRelying on controls is selected:\r\n\r\nThe response can be manually changed. An indicator will appear beside the response to indicate that the auto-populated response has been overridden.\r\n\r\nNot relying on controls is selected:\r\n\r\nThe auto-populated response can only be changed by revising the OE conclusion for the relevant control(s) in the control common tool or the control testing working paper.\r\n\r\nNo response is selected:\r\n\r\nPopulate the OE conclusion for the relevant control(s) in the control common tool or the control testing working paper. ",
                        "title": "",
                        "link": "",
                        "domainLink": "",
                        "sourcePublication": null,
                        "sourceSection": null,
                        "activeSourcePublication": null,
                        "activeSourceSection": null,
                        "minValue": null,
                        "maxValue": null,
                        "extendedMinValue": null,
                        "extendedMaxValue": null,
                        "isFsl": false,
                        "parentRowId": null,
                        "parentColumnId": 1,
                        "parentObjectType": "UITrigger",
                        "parentObjectName": "UITrigger",
                        "parentId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
                        "childId": null,
                        "guidanceId": "00000000-0000-0000-0000-000000000000",
                        "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                        "sourceTodoId": null,
                        "sourceSectionId": null,
                        "listValueId": 0,
                        "isExpandByDefault": false,
                        "isVisualizationDashboard": false,
                        "titleTranslationArgs": null,
                        "isPanel": true
                    }
                ],
                "isPanel": true,
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1,
                "commonTools": [],
                "renderType": "FIELD",
                "autoName": "DTWWidgetControlRelianceApproach",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final"
            },
            {
                "id": "e0d9c8c7-0cd3-4770-85ca-5dedc1e3e469",
                "createdTime": "2023-04-06T03:53:33.1069043",
                "objectNumber": 6,
                "groupName": "Plan SAP",
                "heading": "",
                "description": "<p><table><thead><tr><th>Threshold not to exceed the lower of</th><th>Lower risk without control reliance</th><th>Higher risk without control reliance</th><th>Lower risk with control reliance</th><th>Higher risk with control reliance</th><th>Significant risk with control reliance*</th></tr></thead><tbody><tr><td>Percentage of disaggregated recorded amount, or</td><td>22%</td><td>15%</td><td>35%</td><td>25%</td><td>20%</td></tr><tr><td>Percentage of performance materiality</td><td>65%</td><td>45%</td><td>95%</td><td>90%</td><td>50%</td></tr></tbody></table></p><p>*For populations that contain a significant risk, we are required to perform substantive procedures that are specifically responsive to that risk.</p>",
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "Guidance",
                "dependencies": "",
                "questionClientId": "zMVhj",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": null,
                "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "45cf5b45-ed21-4af0-9268-ffc406c9c0b1",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "guidances": [
                    {
                        "id": "04682df1-556a-4483-84e3-c224aa2613e4",
                        "type": "Information",
                        "text": "<p><table><thead><tr><th>Threshold not to exceed the lower of</th><th>Lower risk without control reliance</th><th>Higher risk without control reliance</th><th>Lower risk with control reliance</th><th>Higher risk with control reliance</th><th>Significant risk with control reliance*</th></tr></thead><tbody><tr><td>Percentage of disaggregated recorded amount, or</td><td>22%</td><td>15%</td><td>35%</td><td>25%</td><td>20%</td></tr><tr><td>Percentage of performance materiality</td><td>65%</td><td>45%</td><td>95%</td><td>90%</td><td>50%</td></tr></tbody></table></p><p>*For populations that contain a significant risk, we are required to perform substantive procedures that are specifically responsive to that risk.</p>",
                        "title": "Threshold guidance",
                        "link": "",
                        "domainLink": "",
                        "sourcePublication": null,
                        "sourceSection": null,
                        "activeSourcePublication": null,
                        "activeSourceSection": null,
                        "minValue": null,
                        "maxValue": null,
                        "extendedMinValue": null,
                        "extendedMaxValue": null,
                        "isFsl": false,
                        "parentRowId": null,
                        "parentColumnId": null,
                        "parentObjectType": "Guidance",
                        "parentObjectName": "Question",
                        "parentId": "e0d9c8c7-0cd3-4770-85ca-5dedc1e3e469",
                        "childId": null,
                        "guidanceId": "00000000-0000-0000-0000-000000000000",
                        "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                        "sourceTodoId": null,
                        "sourceSectionId": null,
                        "listValueId": 0,
                        "isExpandByDefault": false,
                        "isVisualizationDashboard": false,
                        "titleTranslationArgs": null,
                        "isPanel": true
                    }
                ],
                "isPanel": true,
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1,
                "renderType": "FIELD",
                "autoName": "",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final"
            },
            {
                "id": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                "createdTime": "2023-04-06T03:53:33.107159",
                "objectNumber": 7,
                "groupName": "Plan SAP",
                "heading": "",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "mWAOP",
                "isNested": false,
                "answers": [
                    {
                        "answerClientId": "yvXmT",
                        "ljkfl": "Significant",
                        "mjpuE": "15",
                        "Hxxhy": "Not relying on controls",
                        "VhlUV": "45"
                    }
                ],
                "widgetAnswers": [],
                "subHeadings": [
                    {
                        "entries": {},
                        "id": "48952e57-e7d8-4fad-81d9-e49f6dc12f19",
                        "questionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                        "subHeading": "Risk classification",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 1,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "ljkfl",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "yvXmT",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "0b25d541-9893-4ee5-8402-284588fc1d07",
                        "questionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                        "subHeading": "Control reliance approach",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 2,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "Hxxhy",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "yvXmT",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "4db82b78-6fc8-4c9b-bb40-8bd03ba71ea9",
                        "questionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                        "subHeading": "Percentage of disaggregated recorded amount",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 3,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "mjpuE",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "yvXmT",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "844f3116-4e3c-4684-9a18-325cab0e3f09",
                        "questionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                        "subHeading": "Percentage of performance materiality",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 4,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "VhlUV",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "yvXmT",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    }
                ],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "id": "8b7a9c72-58c5-4f90-8a9e-a1f35222a217",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                    "contentTitle": "",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"Risk classification\",\"order\":0},{\"caption\":\"Control reliance approach\",\"order\":1},{\"caption\":\"Percentage of disaggregated recorded amount\",\"order\":2},{\"caption\":\"Percentage of performance materiality\",\"order\":3}],\"embeddedText\":[{\"caption\":\"Not relying on controls\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "54490683",
                    "questionDisplayTypeName": "DTWWidgetThresholdCalculatorWOControlReliance",
                    "isActive": true,
                    "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                    "accountingPeriodType": null,
                    "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": "bf7a822a-c494-4f22-92f1-8f1fb4dfcad8",
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null
                },
                "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "97f97d28-d761-4948-be3b-ec1f4fe79b91",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1,
                "commonTools": [],
                "renderType": "FIELD",
                "autoName": "DTWWidgetThresholdCalculatorWOControlReliance",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final"
            },
            {
                "id": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                "createdTime": "2023-04-06T03:53:33.1072978",
                "objectNumber": 8,
                "groupName": "Plan SAP",
                "heading": "Guidance",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "glhqk",
                "isNested": false,
                "answers": [
                    {
                        "answerClientId": "okhzU",
                        "userAnswer_TKNYz": "",
                        "userAnswer_OnUVh": "",
                        "userAnswer_ZPSYU": "",
                        "userAnswer_KHpvp": "",
                        "TKNYz": "",
                        "OnUVh": "",
                        "ZPSYU": "",
                        "KHpvp": ""
                    }
                ],
                "widgetAnswers": [],
                "subHeadings": [
                    {
                        "entries": {},
                        "id": "54fb0956-544c-4797-a6e7-aa4d9e4d41b6",
                        "questionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                        "subHeading": "Risk classification",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 1,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "TKNYz",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": null,
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "d5409e5a-cd29-4fb1-bff4-5254337fba03",
                        "questionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                        "subHeading": "Control reliance approach",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 2,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "OnUVh",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": null,
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "b98022c9-d3ec-4115-a356-582f9f7f93f4",
                        "questionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                        "subHeading": "Percentage of disaggregated recorded amount",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 3,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "ZPSYU",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": null,
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "5d444032-cca7-4f4e-b586-bfef5cc0155c",
                        "questionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                        "subHeading": "Percentage of performance materiality",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 4,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "KHpvp",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": null,
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    }
                ],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "id": "b9dc2699-4a8c-412c-9efa-aacc8f40378b",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                    "contentTitle": "Guidance",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"Risk classification\",\"order\":0},{\"caption\":\"Control reliance approach\",\"order\":1},{\"caption\":\"Percentage of disaggregated recorded amount\",\"order\":2},{\"caption\":\"Percentage of performance materiality\",\"order\":3}],\"embeddedText\":[{\"caption\":\"Relying on controls\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "54490682",
                    "questionDisplayTypeName": "DTWWidgetThresholdCalculatorWControlReliance",
                    "isActive": true,
                    "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                    "accountingPeriodType": null,
                    "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": "68cc62ee-d016-4dfe-85c7-43f7935c0509",
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null
                },
                "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "e0b22ccf-8176-4c33-845a-090c1c333d83",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": true,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "isActive": false,
                "reviewData": {},
                "updateVersion": 1,
                "commonTools": [],
                "renderType": "FIELD",
                "autoName": "DTWWidgetThresholdCalculatorWControlReliance",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final"
            },
            {
                "id": "34abbda6-b10d-4ac5-a307-08b8a10047ef",
                "createdTime": "2023-04-06T03:53:33.1073645",
                "objectNumber": 9,
                "groupName": "Plan SAP",
                "heading": "",
                "description": "When we design a substantive analytical procedure, the population we are testing has the same RoMMs, processes, and controls so that the conclusions reached on the population can extend over the entire population. If the RoMMs, processes, or controls vary within the population, that is an indicator to further disaggregate the population before designing the substantive analytical procedure. In circumstances in which we are not able to develop an expectation that will be sufficiently precise to address the RoMM, it may also be beneficial to disaggregate the population. \r\n\r\nA disaggregated part is a portion of a population subject to examination for which we determine we can develop a sufficiently precise expectation that is likely to identify a material misstatement.As we disaggregate the audit population into smaller parts, there is an increase in the work required to develop expectations, identify significant differences, investigate differences, and evaluate findings because a separate threshold is applied for each disaggregated part. Disaggregating a population into too many parts may result in disaggregated populations that are not meaningful and provide no additional benefit to the precision of the expectation (i.e., further disaggregation does not increase the preciseness of the expectation). Therefore, we may only need to disaggregate to the extent necessary to adequately respond to the RoMM and enable us to detect misstatements that, if combined with misstatements in other classes of transactions, account balances, or disclosures, may be material.\" ",
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "Guidance",
                "dependencies": "",
                "questionClientId": "TwKoA",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": null,
                "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "39c04634-4d0d-47ee-8f7c-2249d14998fb",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "guidances": [
                    {
                        "id": "154d952d-a68c-4aff-9765-f826c9881da0",
                        "type": "Information",
                        "text": "When we design a substantive analytical procedure, the population we are testing has the same RoMMs, processes, and controls so that the conclusions reached on the population can extend over the entire population. If the RoMMs, processes, or controls vary within the population, that is an indicator to further disaggregate the population before designing the substantive analytical procedure. In circumstances in which we are not able to develop an expectation that will be sufficiently precise to address the RoMM, it may also be beneficial to disaggregate the population. \r\n\r\nA disaggregated part is a portion of a population subject to examination for which we determine we can develop a sufficiently precise expectation that is likely to identify a material misstatement.As we disaggregate the audit population into smaller parts, there is an increase in the work required to develop expectations, identify significant differences, investigate differences, and evaluate findings because a separate threshold is applied for each disaggregated part. Disaggregating a population into too many parts may result in disaggregated populations that are not meaningful and provide no additional benefit to the precision of the expectation (i.e., further disaggregation does not increase the preciseness of the expectation). Therefore, we may only need to disaggregate to the extent necessary to adequately respond to the RoMM and enable us to detect misstatements that, if combined with misstatements in other classes of transactions, account balances, or disclosures, may be material.\" ",
                        "title": "Guidance for disaggregation of population",
                        "link": "",
                        "domainLink": "",
                        "sourcePublication": null,
                        "sourceSection": null,
                        "activeSourcePublication": null,
                        "activeSourceSection": null,
                        "minValue": null,
                        "maxValue": null,
                        "extendedMinValue": null,
                        "extendedMaxValue": null,
                        "isFsl": false,
                        "parentRowId": null,
                        "parentColumnId": null,
                        "parentObjectType": "Guidance",
                        "parentObjectName": "Question",
                        "parentId": "34abbda6-b10d-4ac5-a307-08b8a10047ef",
                        "childId": null,
                        "guidanceId": "00000000-0000-0000-0000-000000000000",
                        "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                        "sourceTodoId": null,
                        "sourceSectionId": null,
                        "listValueId": 0,
                        "isExpandByDefault": false,
                        "isVisualizationDashboard": false,
                        "titleTranslationArgs": null,
                        "isPanel": true
                    }
                ],
                "isPanel": true,
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1,
                "renderType": "FIELD",
                "autoName": "",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final"
            },
            {
                "id": "065ddd24-3c90-4ce0-bcc6-d4f8d257fc05",
                "createdTime": "2023-04-06T03:53:33.1075455",
                "objectNumber": 10,
                "groupName": "Plan SAP",
                "heading": "",
                "description": "Disaggregation of population:",
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "Question",
                "dependencies": "",
                "questionClientId": "LJVmt",
                "isNested": false,
                "answers": [
                    {
                        "answerClientId": "bAdZd",
                        "userAnswer_EaTbb": "",
                        "EaTbb": ""
                    }
                ],
                "widgetAnswers": [],
                "subHeadings": [
                    {
                        "entries": {},
                        "id": "6eec71d4-f74f-431a-80e1-132a60ed1065",
                        "questionId": "065ddd24-3c90-4ce0-bcc6-d4f8d257fc05",
                        "subHeading": "",
                        "inputType": "ComplexText",
                        "type": "",
                        "ordering": 1,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "EaTbb",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": null,
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    }
                ],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": null,
                "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "3bfea5c7-4e2f-4ad2-ad0f-0f6655d11324",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1,
                "renderType": "FIELD",
                "autoName": "Disaggregation of population:",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final"
            },
            {
                "id": "4077afbf-d2d6-4bc3-82f7-e944e523f606",
                "createdTime": "2023-04-06T03:53:33.1076034",
                "objectNumber": 11,
                "groupName": "Plan SAP",
                "heading": "",
                "description": "Use this textbox to document considerations related to the appropriate level of disaggregation. ",
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "Instruction",
                "dependencies": "",
                "questionClientId": "ydQBT",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": null,
                "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "91181325-05da-4bd7-9d8b-a1fb279a1471",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "guidances": [
                    {
                        "id": "03568970-9f36-48d9-b6e7-52f801fbd865",
                        "type": "Instruction",
                        "text": "Use this textbox to document considerations related to the appropriate level of disaggregation. ",
                        "title": "",
                        "link": "",
                        "domainLink": "",
                        "sourcePublication": null,
                        "sourceSection": null,
                        "activeSourcePublication": null,
                        "activeSourceSection": null,
                        "minValue": null,
                        "maxValue": null,
                        "extendedMinValue": null,
                        "extendedMaxValue": null,
                        "isFsl": false,
                        "parentRowId": null,
                        "parentColumnId": null,
                        "parentObjectType": "Instruction",
                        "parentObjectName": "Question",
                        "parentId": "4077afbf-d2d6-4bc3-82f7-e944e523f606",
                        "childId": null,
                        "guidanceId": "00000000-0000-0000-0000-000000000000",
                        "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                        "sourceTodoId": null,
                        "sourceSectionId": null,
                        "listValueId": 0,
                        "isExpandByDefault": false,
                        "isVisualizationDashboard": false,
                        "titleTranslationArgs": null,
                        "isPanel": true
                    }
                ],
                "isPanel": true,
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1,
                "renderType": "FIELD",
                "autoName": "",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final"
            },
            {
                "id": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                "createdTime": "2023-04-06T03:53:33.1078591",
                "objectNumber": 12,
                "groupName": "Plan SAP",
                "heading": "",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "yqJZt",
                "isNested": false,
                "answers": [
                    {
                        "answerClientId": "AaxZS",
                        "kIlYl": "778d04ba-1b14-48cd-ba26-e24d6c1fd3f6"
                    }
                ],
                "widgetAnswers": [],
                "subHeadings": [
                    {
                        "entries": {},
                        "id": "3abfe0c4-3d04-4ade-a14e-eab8930beee7",
                        "questionId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                        "subHeading": "",
                        "inputType": "DtwWidgetTypeOfDisaggregation",
                        "type": "",
                        "ordering": 1,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "kIlYl",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "AaxZS",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    }
                ],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "wpSourceDocuments": [],
                    "data": [
                        {
                            "answerContent": "{\"AnswerContent\":\"By account\",\"OtherValue\":\"\"}",
                            "wpSubHeadingId": "3abfe0c4-3d04-4ade-a14e-eab8930beee7",
                            "wpId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                            "answerId": 0,
                            "status": 1,
                            "answerClientId": "AaxZS",
                            "subHeadingClientId": "kIlYl",
                            "id": "7bacb9a2-e2ee-4f80-85cc-ef2ebffef87d",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                            "isActive": false,
                            "actionStatus": 0,
                            "order": null,
                            "changedFields": []
                        },
                        {
                            "answerContent": "{\"AnswerContent\":\"Others (please specify)\",\"OtherValue\":\"\"}",
                            "wpSubHeadingId": "3abfe0c4-3d04-4ade-a14e-eab8930beee7",
                            "wpId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                            "answerId": 1,
                            "status": 1,
                            "answerClientId": "AaxZS",
                            "subHeadingClientId": "kIlYl",
                            "id": "778d04ba-1b14-48cd-ba26-e24d6c1fd3f6",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                            "isActive": true,
                            "actionStatus": 0,
                            "order": null,
                            "changedFields": []
                        },
                        {
                            "answerContent": "{\"AnswerContent\":\"No disaggregation\",\"OtherValue\":\"\"}",
                            "wpSubHeadingId": "3abfe0c4-3d04-4ade-a14e-eab8930beee7",
                            "wpId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                            "answerId": 2,
                            "status": 1,
                            "answerClientId": "AaxZS",
                            "subHeadingClientId": "kIlYl",
                            "id": "f2e32fae-79af-4d98-a751-9c81eda071fa",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                            "isActive": false,
                            "actionStatus": 0,
                            "order": null,
                            "changedFields": []
                        }
                    ],
                    "id": "f8a77fed-0725-4f40-a3ee-5e513289efc4",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "46c26751-c6b4-4a13-bdd8-399e85243b5e",
                    "contentTitle": "",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"Type of disaggregation?\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"By account\",\"Others (please specify)\",\"No disaggregation\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "66439933",
                    "questionDisplayTypeName": "DtwWidgetTypeOfDisaggregation",
                    "isActive": true,
                    "engagementBusinessId": null,
                    "accountingPeriodType": null,
                    "currentUser": "00000000-0000-0000-0000-000000000000",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": null,
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null
                },
                "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "fc91b2fd-2a3d-4297-8022-8c4692891bce",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1,
                "commonTools": [],
                "renderType": "FIELD",
                "autoName": "DtwWidgetTypeOfDisaggregation",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final"
            },
            {
                "id": "3a808795-c663-4a3d-9e46-73dc72e52ded",
                "createdTime": "2023-04-06T03:53:33.1079799",
                "objectNumber": 13,
                "groupName": "Plan SAP",
                "heading": "",
                "description": "When the type of disaggregation is by account, complete the mapping of accounts in the following table and select the appropriate approach for developing expectation in the next table",
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "Instruction",
                "dependencies": "",
                "questionClientId": "TBKhD",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": null,
                "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "34f3cbb1-423a-425b-bb3b-7766d20f761f",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "guidances": [
                    {
                        "id": "548a434d-780a-43a9-b9bc-99a8e476cf63",
                        "type": "Instruction",
                        "text": "When the type of disaggregation is by account, complete the mapping of accounts in the following table and select the appropriate approach for developing expectation in the next table",
                        "title": "",
                        "link": "",
                        "domainLink": "",
                        "sourcePublication": null,
                        "sourceSection": null,
                        "activeSourcePublication": null,
                        "activeSourceSection": null,
                        "minValue": null,
                        "maxValue": null,
                        "extendedMinValue": null,
                        "extendedMaxValue": null,
                        "isFsl": false,
                        "parentRowId": null,
                        "parentColumnId": null,
                        "parentObjectType": "Instruction",
                        "parentObjectName": "Question",
                        "parentId": "3a808795-c663-4a3d-9e46-73dc72e52ded",
                        "childId": null,
                        "guidanceId": "00000000-0000-0000-0000-000000000000",
                        "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                        "sourceTodoId": null,
                        "sourceSectionId": null,
                        "listValueId": 0,
                        "isExpandByDefault": false,
                        "isVisualizationDashboard": false,
                        "titleTranslationArgs": null,
                        "isPanel": true
                    }
                ],
                "isPanel": true,
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1,
                "renderType": "FIELD",
                "autoName": "",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final"
            },
            {
                "id": "9d78bd33-994a-4e92-adb7-c9d5c16162fd",
                "createdTime": "2023-04-06T03:53:33.1081524",
                "objectNumber": 14,
                "groupName": "Plan SAP",
                "heading": "",
                "description": "When the type of disaggregation is by others, add relevant rows for your disaggregation using the + icon and fill up the disaggregation table.",
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "Instruction",
                "dependencies": "",
                "questionClientId": "zmzxI",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": null,
                "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "aab91981-e476-4788-b009-0a78329a7ac8",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "guidances": [
                    {
                        "id": "1aa91e5a-3898-4374-9249-221f8774162f",
                        "type": "Instruction",
                        "text": "When the type of disaggregation is by others, add relevant rows for your disaggregation using the + icon and fill up the disaggregation table.",
                        "title": "",
                        "link": "",
                        "domainLink": "",
                        "sourcePublication": null,
                        "sourceSection": null,
                        "activeSourcePublication": null,
                        "activeSourceSection": null,
                        "minValue": null,
                        "maxValue": null,
                        "extendedMinValue": null,
                        "extendedMaxValue": null,
                        "isFsl": false,
                        "parentRowId": null,
                        "parentColumnId": null,
                        "parentObjectType": "Instruction",
                        "parentObjectName": "Question",
                        "parentId": "9d78bd33-994a-4e92-adb7-c9d5c16162fd",
                        "childId": null,
                        "guidanceId": "00000000-0000-0000-0000-000000000000",
                        "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                        "sourceTodoId": null,
                        "sourceSectionId": null,
                        "listValueId": 0,
                        "isExpandByDefault": false,
                        "isVisualizationDashboard": false,
                        "titleTranslationArgs": null,
                        "isPanel": true
                    }
                ],
                "isPanel": true,
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1,
                "renderType": "FIELD",
                "autoName": "",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final"
            },
            {
                "id": "a3b55989-cf03-485f-9c25-bbeb5aa48f61",
                "createdTime": "2023-04-06T03:53:33.1083191",
                "objectNumber": 15,
                "groupName": "Plan SAP",
                "heading": "",
                "description": "Select the appropriate approach for developing expectation.",
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "Instruction",
                "dependencies": "",
                "questionClientId": "irxGk",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": null,
                "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "b04c12ba-c9b6-4da2-9467-80cbfa880680",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "guidances": [
                    {
                        "id": "4feb10cd-13b3-465d-8207-f8a32a9517df",
                        "type": "Instruction",
                        "text": "Select the appropriate approach for developing expectation.",
                        "title": "",
                        "link": "",
                        "domainLink": "",
                        "sourcePublication": null,
                        "sourceSection": null,
                        "activeSourcePublication": null,
                        "activeSourceSection": null,
                        "minValue": null,
                        "maxValue": null,
                        "extendedMinValue": null,
                        "extendedMaxValue": null,
                        "isFsl": false,
                        "parentRowId": null,
                        "parentColumnId": null,
                        "parentObjectType": "Instruction",
                        "parentObjectName": "Question",
                        "parentId": "a3b55989-cf03-485f-9c25-bbeb5aa48f61",
                        "childId": null,
                        "guidanceId": "00000000-0000-0000-0000-000000000000",
                        "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                        "sourceTodoId": null,
                        "sourceSectionId": null,
                        "listValueId": 0,
                        "isExpandByDefault": false,
                        "isVisualizationDashboard": false,
                        "titleTranslationArgs": null,
                        "isPanel": true
                    }
                ],
                "isPanel": true,
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1,
                "renderType": "FIELD",
                "autoName": "",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final"
            },
            {
                "id": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                "createdTime": "2023-04-06T03:53:33.1085659",
                "objectNumber": 16,
                "groupName": "Plan SAP",
                "heading": "Disaggregation selection table",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "MjVVw",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "data": [
                        {
                            "trialBalanceAccountId": "b610cf41-9db5-4cec-a54c-eced6acb8f6e",
                            "accountNumber": "1605",
                            "accountName": "Furniture and Fixtures",
                            "priorPeriodAmount": 889827.75,
                            "currentPeriodAmount": -988697.5,
                            "disaggregationPartNameId": null,
                            "disaggregationPartName": null,
                            "componentName": "May31-newcode-2",
                            "engagementAccountType": 0,
                            "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                            "id": "e63c2204-f108-481a-a59f-55ca64591f1d",
                            "todoId": "00000000-0000-0000-0000-000000000000",
                            "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                            "isActive": true,
                            "actionStatus": 1,
                            "order": null,
                            "changedFields": []
                        },
                        {
                            "trialBalanceAccountId": "de310030-2d69-4a2d-93ed-0ca5704bf8b2",
                            "accountNumber": "1603",
                            "accountName": "Machinery",
                            "priorPeriodAmount": 4168944,
                            "currentPeriodAmount": 4632160,
                            "disaggregationPartNameId": null,
                            "disaggregationPartName": null,
                            "componentName": "May31-newcode-2",
                            "engagementAccountType": 0,
                            "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                            "id": "0a42cfd7-b8e6-4aa9-a2bc-18aeeea73d06",
                            "todoId": "00000000-0000-0000-0000-000000000000",
                            "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                            "isActive": true,
                            "actionStatus": 1,
                            "order": null,
                            "changedFields": []
                        },
                        {
                            "trialBalanceAccountId": "8809cfeb-1b72-4196-b347-0fb8ab978f8b",
                            "accountNumber": "1607",
                            "accountName": "Accumulated Depreciation",
                            "priorPeriodAmount": -5519435.4,
                            "currentPeriodAmount": -6132706,
                            "disaggregationPartNameId": null,
                            "disaggregationPartName": null,
                            "componentName": "May31-newcode-2",
                            "engagementAccountType": 0,
                            "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                            "id": "546625e7-e307-4bef-bfa3-21e2dfb6833e",
                            "todoId": "00000000-0000-0000-0000-000000000000",
                            "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                            "isActive": true,
                            "actionStatus": 1,
                            "order": null,
                            "changedFields": []
                        },
                        {
                            "trialBalanceAccountId": "7d4f5ac6-0c21-4a44-a952-4598a29bdd47",
                            "accountNumber": "1602",
                            "accountName": "Building",
                            "priorPeriodAmount": 5691111.75,
                            "currentPeriodAmount": 6323457.5,
                            "disaggregationPartNameId": null,
                            "disaggregationPartName": null,
                            "componentName": "May31-newcode-2",
                            "engagementAccountType": 0,
                            "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                            "id": "d61de3eb-58bb-484a-bc87-bbce8aa6f528",
                            "todoId": "00000000-0000-0000-0000-000000000000",
                            "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                            "isActive": true,
                            "actionStatus": 1,
                            "order": null,
                            "changedFields": []
                        },
                        {
                            "trialBalanceAccountId": "05f634bf-4036-4c9f-89d3-8471629cd0f5",
                            "accountNumber": "1606",
                            "accountName": "Automobiles",
                            "priorPeriodAmount": 432000,
                            "currentPeriodAmount": -480000,
                            "disaggregationPartNameId": null,
                            "disaggregationPartName": null,
                            "componentName": "May31-newcode-2",
                            "engagementAccountType": 0,
                            "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                            "id": "bf87e0cb-bb77-431e-94f6-c9ddaeff2e50",
                            "todoId": "00000000-0000-0000-0000-000000000000",
                            "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                            "isActive": true,
                            "actionStatus": 1,
                            "order": null,
                            "changedFields": []
                        },
                        {
                            "trialBalanceAccountId": "06a8c140-18bc-452a-9d77-8ead8030f43e",
                            "accountNumber": "1604",
                            "accountName": "Computer Equipment",
                            "priorPeriodAmount": 1013850,
                            "currentPeriodAmount": -1126500,
                            "disaggregationPartNameId": null,
                            "disaggregationPartName": null,
                            "componentName": "May31-newcode-2",
                            "engagementAccountType": 0,
                            "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                            "id": "4eb92315-4eae-40e7-b1ba-aa2121644860",
                            "todoId": "00000000-0000-0000-0000-000000000000",
                            "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                            "isActive": true,
                            "actionStatus": 1,
                            "order": null,
                            "changedFields": []
                        },
                        {
                            "trialBalanceAccountId": "8c951d97-515d-4616-8f4d-7e2176ae18cb",
                            "accountNumber": "1601",
                            "accountName": "Land",
                            "priorPeriodAmount": 3511014.75,
                            "currentPeriodAmount": 3901127.5,
                            "disaggregationPartNameId": null,
                            "disaggregationPartName": null,
                            "componentName": "May31-newcode-2",
                            "engagementAccountType": 0,
                            "categoryParentId": "8fef7d7a-ae44-4ab1-b70f-8ed9cfa7dbc1",
                            "id": "1f327dc9-3367-4d83-a561-042c1b93fc46",
                            "todoId": "00000000-0000-0000-0000-000000000000",
                            "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                            "isActive": true,
                            "actionStatus": 1,
                            "order": null,
                            "changedFields": []
                        }
                    ],
                    "disaggregationPartNames": [],
                    "id": "822dbe3b-fa05-49f1-8fc1-02f4f83b3810",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                    "contentTitle": "Disaggregation selection table",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"ID\",\"order\":0},{\"caption\":\"Account\",\"order\":1},{\"caption\":\"CP Preliminary\",\"order\":2},{\"caption\":\"PP Final\",\"order\":3},{\"caption\":\"Determine disaggregation part\",\"order\":4}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\".\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "66439222",
                    "questionDisplayTypeName": "DtwWidgetSAPDisaggregationSelectionTable",
                    "isActive": true,
                    "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                    "accountingPeriodType": null,
                    "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": "3ea89c93-010d-48a5-8ba1-e7c7201c93cb",
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null,
                    "questionActive": false,
                    "reviewData": {}
                },
                "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "ccca170e-5c80-411d-a467-a2db6ef1ae20",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": true,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "isActive": false,
                "reviewData": {},
                "updateVersion": 1,
                "commonTools": [],
                "renderType": "FIELD",
                "autoName": "DtwWidgetSAPDisaggregationSelectionTable",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final"
            },
            {
                "id": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                "createdTime": "2023-04-06T03:53:33.1086938",
                "objectNumber": 17,
                "groupName": "Plan SAP",
                "heading": "Approach selection table",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "AMYhk",
                "isNested": false,
                "answers": [
                    {
                        "answerClientId": "fdd29",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                        "PmOiW": "fdd29aea-be1a-47f6-923a-6bbd37c0c6c5",
                        "jXmBD": "38b296e3-c926-4a51-8425-a931c911498b"
                    },
                    {
                        "answerClientId": "1db7a",
                        "jXmBD": "d099eecf-cd2e-426e-a91f-2751e9e0e7d0",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                        "PmOiW": "1db7a6a2-af09-46a7-83e0-43bc280251f2"
                    },
                    {
                        "answerClientId": "3f9dd",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                        "jXmBD": "6724e2d8-094b-485f-a5ad-9eeec801492d",
                        "PmOiW": "3f9dd661-e8a1-445f-9b85-18e341d1595d"
                    },
                    {
                        "answerClientId": "4dc39",
                        "jXmBD": "f4f67320-b3dd-4970-bc85-625a9b6c71f7",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                        "PmOiW": "4dc393d8-000f-46f0-9f4b-2395afc9e341"
                    },
                    {
                        "answerClientId": "d2737",
                        "jXmBD": "38b296e3-c926-4a51-8425-a931c911498b",
                        "PmOiW": "d2737cbb-eacb-4d5b-8161-b068e2650db4",
                        "nLPgt": "6f75a1fa-54be-442a-8c08-ccec4b2b0b9d"
                    },
                    {
                        "answerClientId": "60f0e",
                        "PmOiW": "60f0e010-a8ba-45fd-90f3-95af1026e740",
                        "nLPgt": "6f75a1fa-54be-442a-8c08-ccec4b2b0b9d",
                        "jXmBD": "6724e2d8-094b-485f-a5ad-9eeec801492d"
                    },
                    {
                        "answerClientId": "894b9",
                        "jXmBD": "02c2c3b7-c361-4c5c-b6fe-d907921094dd",
                        "PmOiW": "894b9a95-bdf5-46b5-bc77-79c88211b477",
                        "nLPgt": ""
                    },
                    {
                        "answerClientId": "59f8f",
                        "jXmBD": "24d6d90d-28f8-470f-b6d3-b8e6cb4e3879",
                        "PmOiW": "59f8fd0e-5abe-44a1-a6f6-3306e4462bc9",
                        "nLPgt": ""
                    },
                    {
                        "answerClientId": "c3c28",
                        "PmOiW": "c3c28e30-bcee-44b6-86fd-dea80275d9c9",
                        "nLPgt": "",
                        "jXmBD": "0264f9fb-9e7b-437c-94be-5ab6cc22e3d8"
                    },
                    {
                        "answerClientId": "ed1a8",
                        "jXmBD": "bda76908-8688-487d-a4f8-71692e6b0d36",
                        "PmOiW": "ed1a8738-a5f8-470a-8112-f74b209f4a60",
                        "nLPgt": ""
                    },
                    {
                        "answerClientId": "c67ea",
                        "jXmBD": "e8ed4cb4-c487-45fd-b642-a31bb0224532",
                        "nLPgt": "",
                        "PmOiW": "c67ea63d-c8d1-43af-a1ab-5b3a18c15d0b"
                    },
                    {
                        "answerClientId": "9ce4d",
                        "nLPgt": "",
                        "PmOiW": "9ce4d384-4cf5-4d7a-aeaa-5c62c454386b",
                        "jXmBD": "fa5f6b9c-976d-465d-9c4a-f3fdfd91e115"
                    },
                    {
                        "answerClientId": "d87d4",
                        "jXmBD": "d0decd29-fa9a-4499-bb0d-78dab90e4831",
                        "PmOiW": "d87d4a8f-dc36-46f9-8793-b6a41805ebfd",
                        "nLPgt": ""
                    },
                    {
                        "answerClientId": "c26d9",
                        "nLPgt": "",
                        "PmOiW": "c26d9b8f-5f1c-47cd-ae8a-dbab012b9656",
                        "jXmBD": "8c80d0c0-0dd8-466d-9e99-6b208220a9bf"
                    },
                    {
                        "answerClientId": "37642",
                        "nLPgt": "",
                        "PmOiW": "376421b1-632b-459d-8615-570295567f97",
                        "jXmBD": "505973b4-9ad3-4efb-9874-346da6e1fbd9"
                    },
                    {
                        "answerClientId": "90730",
                        "PmOiW": "90730dec-3b11-4d5d-90af-68e71507ad15",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                        "jXmBD": "daa32315-662b-4ddd-8ac9-6d333a1ac59f"
                    },
                    {
                        "answerClientId": "07a02",
                        "PmOiW": "07a02223-37c3-4227-b717-8861fc266310",
                        "jXmBD": "57d1daae-ad0a-474c-82a8-b7db96fe00a2",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                    },
                    {
                        "answerClientId": "86dc4",
                        "jXmBD": "a45d8bc5-5df3-4f87-aa8e-4dffbac98ed1",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                        "PmOiW": "86dc44e4-9b4c-41a8-8e72-72108fddc34c"
                    },
                    {
                        "answerClientId": "0e89d",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                        "jXmBD": "6918c499-1dfc-4198-b477-670cd9567144",
                        "PmOiW": "0e89de03-48ad-4cd9-abaf-c6afb5bf0255"
                    },
                    {
                        "answerClientId": "99137",
                        "PmOiW": "99137a93-589d-4c2a-97d0-73772582db97",
                        "jXmBD": "b11c4d8f-700d-4904-ab5f-277328896c97",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                    },
                    {
                        "answerClientId": "fd844",
                        "PmOiW": "fd8449c5-0a0b-4715-b23a-7ab9a6dc6542",
                        "jXmBD": "628d81be-0da2-48ab-a9ad-b48b1ee88d22",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                    },
                    {
                        "answerClientId": "bb73b",
                        "PmOiW": "bb73b7c5-ed3d-47d9-9a7c-16b527b237b4",
                        "jXmBD": "713c9ef0-c4bc-4972-84df-e16d747d5874",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                    },
                    {
                        "answerClientId": "fb1d6",
                        "PmOiW": "fb1d6c70-4d31-431f-ac84-1b8bc4c06be9",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                        "jXmBD": "860be722-60dd-4a0e-ba6f-62f7441468c5"
                    },
                    {
                        "answerClientId": "47c83",
                        "PmOiW": "47c83674-f464-4051-a7da-0a2527e4f491",
                        "jXmBD": "c9ae5d4d-c556-4f73-95ce-397f3e27d4da",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                    },
                    {
                        "answerClientId": "650c0",
                        "PmOiW": "650c0103-4668-472e-a2f4-1ee9d113b1e1",
                        "jXmBD": "3a218e60-66f2-4488-b258-dd8f8eae75f1",
                        "nLPgt": ""
                    },
                    {
                        "answerClientId": "714a7",
                        "nLPgt": "",
                        "PmOiW": "714a7a02-4e8d-40d5-a09a-d9c1fbe22cdc",
                        "jXmBD": "87f95b10-ce7c-4557-ade4-dbb3fb12146e"
                    },
                    {
                        "answerClientId": "be7f3",
                        "PmOiW": "be7f3b7c-4843-44e4-8eea-8b4a486bd6ea",
                        "nLPgt": "",
                        "jXmBD": "00d42e59-e14c-4e2f-96a9-1feb82e70cfc"
                    },
                    {
                        "answerClientId": "456cc",
                        "PmOiW": "456ccdcb-7032-4a4e-ab7a-7dbb3c45a228",
                        "jXmBD": "d722945a-ca1a-410c-856a-0828f59f4977",
                        "nLPgt": ""
                    },
                    {
                        "answerClientId": "5482f",
                        "PmOiW": "5482fa74-ab8e-4b19-940e-fd0bd70950e2",
                        "jXmBD": "465a1eb7-14fd-4376-b337-5282c6d89b29",
                        "nLPgt": ""
                    },
                    {
                        "answerClientId": "96b07",
                        "jXmBD": "e047fd68-8db8-4de2-94f3-b07a54f92e8a",
                        "nLPgt": "",
                        "PmOiW": "96b07629-7f58-4f65-be46-b14f4dab2c63"
                    },
                    {
                        "answerClientId": "dfd2b",
                        "jXmBD": "c971ed85-36cc-42a7-bc5d-4362cd02ab74",
                        "PmOiW": "dfd2bfc9-6c85-4104-8ff9-fe5822ce4bf6",
                        "nLPgt": ""
                    },
                    {
                        "answerClientId": "16351",
                        "PmOiW": "16351586-a7e7-492d-b2fb-b86b222aa142",
                        "nLPgt": "",
                        "jXmBD": "d6d11c8f-6d65-41ff-bc7d-ea8ae300f478"
                    },
                    {
                        "answerClientId": "274d6",
                        "jXmBD": "0f8e515b-1e94-47b7-9f6a-a1f519b3d471",
                        "nLPgt": "",
                        "PmOiW": "274d6ed6-95bc-415c-8f51-f971f89363c4"
                    },
                    {
                        "answerClientId": "e6a11",
                        "jXmBD": "d3b3f7fd-7bcd-43e8-bf54-bc4ace159792",
                        "PmOiW": "e6a11e7f-79bf-453a-b43f-032cc38e5f7a",
                        "nLPgt": ""
                    },
                    {
                        "answerClientId": "c00af",
                        "nLPgt": "",
                        "PmOiW": "c00afd74-ef24-459f-85d1-01347846f71c",
                        "jXmBD": "729905d4-440b-42a8-9a9a-16499be8cfc6"
                    },
                    {
                        "answerClientId": "05217",
                        "PmOiW": "0521747a-eaa0-4dc7-b5ad-591c624013ee",
                        "nLPgt": "",
                        "jXmBD": "a13cc5bf-6948-45c1-a274-ee8849c43db1"
                    },
                    {
                        "answerClientId": "900a5",
                        "PmOiW": "900a50d4-259c-4b55-b086-3bdcabefe709",
                        "jXmBD": "8b7ad300-e905-4da0-b17e-97708c4f4cd7",
                        "nLPgt": ""
                    },
                    {
                        "answerClientId": "be346",
                        "PmOiW": "be3467ba-7a2c-44e7-8544-67befe256232",
                        "jXmBD": "8494ee0f-3835-4f78-9fc3-37276261b451",
                        "nLPgt": ""
                    },
                    {
                        "answerClientId": "60ab5",
                        "nLPgt": "",
                        "PmOiW": "60ab5259-d159-469b-afa0-0b5dcc322a60",
                        "jXmBD": "858e27c3-da87-4bc6-8530-81e5a2b08241"
                    },
                    {
                        "answerClientId": "e99ee",
                        "jXmBD": "e5738fc6-fb2e-4364-b7f1-17d6884d9e08",
                        "nLPgt": "",
                        "PmOiW": "e99ee201-1978-42e5-9e7e-e8166c1aea97"
                    },
                    {
                        "answerClientId": "c6328",
                        "nLPgt": "",
                        "PmOiW": "c6328d23-3902-480d-b0e3-fcb49acc8118",
                        "jXmBD": "74741193-4a40-4c27-ae58-38f7744371b7"
                    },
                    {
                        "answerClientId": "00cfc",
                        "nLPgt": "",
                        "jXmBD": "cf62d430-675f-4c51-ba27-c3bec6b2bafa",
                        "PmOiW": "00cfc994-90f3-4136-949e-029db9cb427d"
                    },
                    {
                        "answerClientId": "69586",
                        "PmOiW": "69586d99-3f62-46b0-9d8a-e22f4556f11e",
                        "jXmBD": "4bde5c54-9acc-49c7-8152-549cb10441aa",
                        "nLPgt": ""
                    },
                    {
                        "answerClientId": "d6241",
                        "nLPgt": "",
                        "jXmBD": "06293c81-85fa-4661-b41d-a7be0f1984a9",
                        "PmOiW": "d6241abd-688f-4458-abf6-45bc8c66825c"
                    },
                    {
                        "answerClientId": "7bc6a",
                        "PmOiW": "7bc6a7cd-960e-402c-a1cc-4752d69a78f8",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                        "jXmBD": "3458a5b5-b381-4f64-a302-b217ab1068e5"
                    },
                    {
                        "answerClientId": "b221f",
                        "PmOiW": "b221ff10-8fe8-4ccd-a25d-918dd5688182",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                        "jXmBD": "e90877c1-a757-439a-bfc0-e512e7be5c62"
                    },
                    {
                        "answerClientId": "9ade6",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                        "jXmBD": "41027650-bff6-4850-a9f7-a663cf5f4505",
                        "PmOiW": "9ade6d45-3d8a-4fc3-9000-3804a35a63d1"
                    },
                    {
                        "answerClientId": "eef59",
                        "jXmBD": "91b40fec-9817-40d6-9888-8b3108d11268",
                        "PmOiW": "eef59e17-336d-4e7d-ae14-dff1c8e294e0",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                    },
                    {
                        "answerClientId": "ad610",
                        "nLPgt": "",
                        "jXmBD": "feb0923f-3832-48ab-a2f1-d5f045b998f9",
                        "PmOiW": "ad610b28-ffd8-4d3b-961c-37819f8e4fc3"
                    },
                    {
                        "answerClientId": "ab556",
                        "PmOiW": "ab556124-7ef3-4a30-9544-86641bd2d298",
                        "jXmBD": "280ec02c-cdaf-4032-961a-4093a4dfef81",
                        "nLPgt": ""
                    },
                    {
                        "answerClientId": "5831c",
                        "PmOiW": "5831c213-a510-43e5-ad43-044ce938ba25",
                        "jXmBD": "b5e95bdd-02b2-4262-bbc5-cd97296c22c9",
                        "nLPgt": ""
                    },
                    {
                        "answerClientId": "7bf67",
                        "nLPgt": "",
                        "PmOiW": "7bf673ed-2853-47c7-b6c3-febe325d03b2",
                        "jXmBD": "941d5239-e09a-49f2-8d60-6aebae0d479b"
                    },
                    {
                        "answerClientId": "e740b",
                        "nLPgt": "",
                        "jXmBD": "25f01f38-90ce-4dc3-9266-9dc15bffb167",
                        "PmOiW": "e740bd66-62fe-477b-8c00-f4d6bb9eb5f5"
                    },
                    {
                        "answerClientId": "fd700",
                        "PmOiW": "fd700dca-de47-44e4-b152-e610e283c0f0",
                        "nLPgt": "",
                        "jXmBD": "5ac88b72-1fc6-41c4-b3de-957dd9d0064d"
                    },
                    {
                        "answerClientId": "ffd63",
                        "PmOiW": "ffd638f2-781e-498a-8d3c-d9333806ee39",
                        "nLPgt": "",
                        "jXmBD": "40572f44-3a8e-47e0-904d-02a3b2db9d80"
                    },
                    {
                        "answerClientId": "1d6d5",
                        "jXmBD": "653a88cc-81ca-4822-9c49-228faf6f52a3",
                        "PmOiW": "1d6d5e0e-96fa-48f6-ad2a-10296db2f5e7",
                        "nLPgt": ""
                    },
                    {
                        "answerClientId": "85a3c",
                        "nLPgt": "",
                        "PmOiW": "85a3c333-7d60-46af-979c-ff56d8500194",
                        "jXmBD": "7a948f80-3ca9-4534-a098-8d62e6ec94a7"
                    },
                    {
                        "answerClientId": "6f908",
                        "nLPgt": "",
                        "jXmBD": "c6cf8e7d-deec-4562-9dd2-f88501ad0815",
                        "PmOiW": "6f908b50-f1dd-4d7d-b408-b020dc82f1bf"
                    },
                    {
                        "answerClientId": "b5d32",
                        "jXmBD": "77ee8ccf-ad7b-42eb-918a-91c978b4ad47",
                        "PmOiW": "b5d3274d-2f9d-4d30-8077-455f99b86a65",
                        "nLPgt": ""
                    },
                    {
                        "answerClientId": "2a4b7",
                        "PmOiW": "2a4b7ba9-ae60-47d1-8614-c4269ca57346",
                        "nLPgt": "",
                        "jXmBD": "75221ad6-03eb-488b-93c5-30571bfe785a"
                    },
                    {
                        "answerClientId": "4fb53",
                        "PmOiW": "4fb53ae9-7462-4a72-946d-e4c26df70563",
                        "nLPgt": "",
                        "jXmBD": "28b67186-f035-414e-bc62-1c134cbf08f2"
                    },
                    {
                        "answerClientId": "9a2a5",
                        "PmOiW": "9a2a568b-8f67-4138-8fb7-e878a4a77965",
                        "nLPgt": "",
                        "jXmBD": "da27ab43-4505-427d-99c5-9f81f118f19e"
                    },
                    {
                        "answerClientId": "44a5e",
                        "PmOiW": "44a5eecf-e9dd-490c-8db9-603351871fb7",
                        "nLPgt": "",
                        "jXmBD": "5ffbf5c0-a224-4639-acfd-fb65a428af0e"
                    },
                    {
                        "answerClientId": "9ab81",
                        "jXmBD": "b472680e-7e7a-44b3-a09b-98a2c5add261",
                        "PmOiW": "9ab81213-19c5-4e0d-ba82-081f1972bfda",
                        "nLPgt": ""
                    },
                    {
                        "answerClientId": "b7b83",
                        "nLPgt": "",
                        "PmOiW": "b7b8365f-999d-46f4-beda-31ede7917c0d",
                        "jXmBD": "6c53b9be-80ff-4442-aeca-e5e0753fe893"
                    },
                    {
                        "answerClientId": "512a2",
                        "PmOiW": "512a2ced-00c6-41dd-8ee4-cc12472befdf",
                        "nLPgt": "",
                        "jXmBD": "c4c44b68-d159-44bf-b096-78bffd737768"
                    },
                    {
                        "answerClientId": "bf4bc",
                        "nLPgt": "",
                        "PmOiW": "bf4bc2d1-e9cd-4403-87b6-5f9be970b8f3",
                        "jXmBD": "681a0e4d-b625-48c3-9c2c-986d2334c7b6"
                    },
                    {
                        "answerClientId": "a4a1c",
                        "nLPgt": "",
                        "jXmBD": "6d56f311-d845-4f67-8483-1a27560cfa7a",
                        "PmOiW": "a4a1c8f9-a8f6-42d0-a771-a642a9cb4d68"
                    },
                    {
                        "answerClientId": "e1978",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                        "PmOiW": "e1978bc1-45ff-4f34-98b9-4edcf684abd8",
                        "jXmBD": "9f628e65-3324-4896-9ce5-4f1a42992db8"
                    },
                    {
                        "answerClientId": "d1a20",
                        "jXmBD": "446716c0-144d-4db1-b3c3-9c095c9ca254",
                        "PmOiW": "d1a2055e-bf9b-4e16-affd-d111be4d7be6",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                    },
                    {
                        "answerClientId": "6be71",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                        "jXmBD": "737bb9e1-b83f-46bb-bbb1-2f5a24e55ad8",
                        "PmOiW": "6be71005-1f87-48e9-97ee-6d1acc55e0e3"
                    },
                    {
                        "answerClientId": "8fd0c",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                        "PmOiW": "8fd0c3c4-06b6-4ad2-933e-6ecce244579a",
                        "jXmBD": "5c8ca20f-d33f-4c73-a5df-3cdbc21443ee"
                    },
                    {
                        "answerClientId": "91e4d",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                        "PmOiW": "91e4dfaa-0812-4764-9082-0da13f778196",
                        "jXmBD": "90141220-9e68-4e3d-b861-0689267f8774"
                    },
                    {
                        "answerClientId": "461f8",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                        "PmOiW": "461f8cf9-ca25-4a3d-bd5c-21c98e4a7caa",
                        "jXmBD": "fc7f0b21-cae5-4938-970f-bdd2bc5f1782"
                    },
                    {
                        "answerClientId": "f8b37",
                        "PmOiW": "f8b37d7e-1986-4b12-9901-3c0dfa1da7eb",
                        "jXmBD": "eb6641d0-ed4c-4ef5-a5ff-258e95e3da61",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                    },
                    {
                        "answerClientId": "2bd8b",
                        "PmOiW": "2bd8b680-2711-419f-9b3c-eaf9deb4b0f0",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5",
                        "jXmBD": "638c7672-b28e-42f3-863b-e25e5db66b32"
                    },
                    {
                        "answerClientId": "10ece",
                        "jXmBD": "a61a3666-04c6-4047-ae55-3d9609eca9b9",
                        "PmOiW": "10eceba4-8c2a-475a-95b6-721d160c16c2",
                        "nLPgt": "48295161-405e-4ac8-9703-292923228dc5"
                    },
                    {
                        "answerClientId": "ed9a1",
                        "nLPgt": "",
                        "PmOiW": "ed9a1c6e-0df8-4ae3-8ba1-bea0d181c709",
                        "jXmBD": "ac6b5515-db83-41d4-9eab-676dd801a457"
                    },
                    {
                        "answerClientId": "25b38",
                        "PmOiW": "25b380f3-6e90-4553-93ae-b55a6e2943f5",
                        "jXmBD": "4fb2236d-cabc-4d79-835c-918c6fd25654"
                    }
                ],
                "widgetAnswers": [],
                "subHeadings": [
                    {
                        "entries": {},
                        "id": "ee43827c-806d-43ff-b5ec-c4cbe77df8d7",
                        "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                        "subHeading": "ApproachSelectionTableId",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 1,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "PmOiW",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "ed9a1",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "6087a5bc-5c17-4f5f-9ca7-6e7e7731e37b",
                        "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                        "subHeading": "EngagementApproachId",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 2,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "nLPgt",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "ed9a1",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "baeaa1d1-3d64-48d3-907f-b749aa7e2063",
                        "questionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                        "subHeading": "ParentId",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 3,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "jXmBD",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "ed9a1",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    }
                ],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "data": [
                        {
                            "id": "e1978bc1-45ff-4f34-98b9-4edcf684abd8",
                            "order": null,
                            "actionStatus": 2,
                            "isActive": true,
                            "typeOfDisaggregation": 1,
                            "engagementApproach": {
                                "id": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            "createdTime": "2023-04-13T06:49:04.5583048",
                            "checkBox": "no",
                            "determineDisaggregationPartName": "123123",
                            "tempCurrentPeriod": "123123",
                            "currentPeriodAmount": "123123",
                            "tempPriorPeriod": "123123",
                            "priorPeriodAmount": "123123",
                            "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                        },
                        {
                            "id": "d1a2055e-bf9b-4e16-affd-d111be4d7be6",
                            "order": null,
                            "actionStatus": 2,
                            "isActive": true,
                            "typeOfDisaggregation": 1,
                            "engagementApproach": {
                                "id": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            "createdTime": "2023-04-13T06:49:04.5585821",
                            "checkBox": "no",
                            "determineDisaggregationPartName": "123123",
                            "tempCurrentPeriod": "4567457",
                            "currentPeriodAmount": "4567457",
                            "tempPriorPeriod": "6457568",
                            "priorPeriodAmount": "6457568",
                            "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                        },
                        {
                            "id": "6be71005-1f87-48e9-97ee-6d1acc55e0e3",
                            "order": null,
                            "actionStatus": 2,
                            "isActive": true,
                            "typeOfDisaggregation": 1,
                            "engagementApproach": {
                                "id": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            "createdTime": "2023-04-13T06:49:04.5586217",
                            "checkBox": "no",
                            "determineDisaggregationPartName": "123123",
                            "tempCurrentPeriod": "4567457",
                            "currentPeriodAmount": "4567457",
                            "tempPriorPeriod": "6457568",
                            "priorPeriodAmount": "6457568",
                            "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                        },
                        {
                            "id": "8fd0c3c4-06b6-4ad2-933e-6ecce244579a",
                            "order": null,
                            "actionStatus": 2,
                            "isActive": true,
                            "typeOfDisaggregation": 1,
                            "engagementApproach": {
                                "id": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            "createdTime": "2023-04-13T06:49:04.5586432",
                            "checkBox": "no",
                            "determineDisaggregationPartName": "123123",
                            "tempCurrentPeriod": "4567457",
                            "currentPeriodAmount": "4567457",
                            "tempPriorPeriod": "6457568",
                            "priorPeriodAmount": "6457568",
                            "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                        },
                        {
                            "id": "91e4dfaa-0812-4764-9082-0da13f778196",
                            "order": null,
                            "actionStatus": 2,
                            "isActive": true,
                            "typeOfDisaggregation": 1,
                            "engagementApproach": {
                                "id": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            "createdTime": "2023-04-13T06:49:04.5586653",
                            "checkBox": "no",
                            "determineDisaggregationPartName": "123123",
                            "tempCurrentPeriod": "4567457",
                            "currentPeriodAmount": "4567457",
                            "tempPriorPeriod": "6457568",
                            "priorPeriodAmount": "6457568",
                            "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                        },
                        {
                            "id": "461f8cf9-ca25-4a3d-bd5c-21c98e4a7caa",
                            "order": null,
                            "actionStatus": 2,
                            "isActive": true,
                            "typeOfDisaggregation": 1,
                            "engagementApproach": {
                                "id": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            "createdTime": "2023-04-13T06:49:04.5586836",
                            "checkBox": "no",
                            "determineDisaggregationPartName": "123123",
                            "tempCurrentPeriod": "4567457",
                            "currentPeriodAmount": "4567457",
                            "tempPriorPeriod": "6457568",
                            "priorPeriodAmount": "6457568",
                            "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                        },
                        {
                            "id": "f8b37d7e-1986-4b12-9901-3c0dfa1da7eb",
                            "order": null,
                            "actionStatus": 2,
                            "isActive": true,
                            "typeOfDisaggregation": 1,
                            "engagementApproach": {
                                "id": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            "createdTime": "2023-04-13T06:49:04.5587019",
                            "checkBox": "no",
                            "determineDisaggregationPartName": "123123",
                            "tempCurrentPeriod": "4567457",
                            "currentPeriodAmount": "4567457",
                            "tempPriorPeriod": "6457568",
                            "priorPeriodAmount": "6457568",
                            "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                        },
                        {
                            "id": "2bd8b680-2711-419f-9b3c-eaf9deb4b0f0",
                            "order": null,
                            "actionStatus": 2,
                            "isActive": true,
                            "typeOfDisaggregation": 1,
                            "engagementApproach": {
                                "id": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            "createdTime": "2023-04-13T06:49:04.5587198",
                            "checkBox": "no",
                            "determineDisaggregationPartName": "123123",
                            "tempCurrentPeriod": "4567457",
                            "currentPeriodAmount": "4567457",
                            "tempPriorPeriod": "6457568",
                            "priorPeriodAmount": "6457568",
                            "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                        },
                        {
                            "id": "10eceba4-8c2a-475a-95b6-721d160c16c2",
                            "order": null,
                            "actionStatus": 2,
                            "isActive": true,
                            "typeOfDisaggregation": 1,
                            "engagementApproach": {
                                "id": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            "createdTime": "2023-04-13T06:49:04.558737",
                            "checkBox": "no",
                            "determineDisaggregationPartName": "123123",
                            "tempCurrentPeriod": "4567457",
                            "currentPeriodAmount": "4567457",
                            "tempPriorPeriod": "6457568",
                            "priorPeriodAmount": "6457568",
                            "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                        },
                        {
                            "id": "ed9a1c6e-0df8-4ae3-8ba1-bea0d181c709",
                            "order": null,
                            "actionStatus": 2,
                            "isActive": true,
                            "typeOfDisaggregation": 1,
                            "engagementApproach": null,
                            "createdTime": "2023-04-13T06:49:04.5587559",
                            "checkBox": "no",
                            "determineDisaggregationPartName": "123123",
                            "tempCurrentPeriod": "4567457",
                            "currentPeriodAmount": "4567457",
                            "tempPriorPeriod": "6457568",
                            "priorPeriodAmount": "6457568",
                            "engagementApproachName": ""
                        }
                    ],
                    "engagementApproachs": [
                        {
                            "id": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                            "name": "Straight Line - Using prior-period amount over average depreciable assets",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        {
                            "id": "6f75a1fa-54be-442a-8c08-ccec4b2b0b9d",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "92577adc-a7ad-4271-85ee-3a518ebaa5b3",
                            "name": "Using an average of two prior-period additions",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        {
                            "id": "8457e7ac-21ea-4513-8a4f-ed3fd4ad32c4",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "d1094548-c36a-4d3b-9d73-d1865365b486",
                            "name": "Using an average of two prior-period disposals",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        {
                            "id": "214a9862-7eca-46b6-a905-c9475aed046b",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "71e166a0-1065-452f-9cfb-4d5e42460b68",
                            "name": "Using depreciation lives",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        {
                            "id": "448bdb84-f53a-4baf-9fa7-e728aed0f618",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": "9359141b-dc34-4e66-bf3f-f1f8d9b7e6e2",
                            "name": "Written Down Value - Using prior-period amount over average depreciable assets",
                            "isActive": true,
                            "isCustom": false,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        },
                        {
                            "id": "5338ee46-eca1-4337-bfe6-7076bd381df6",
                            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                            "guidanceId": null,
                            "name": "Other - custom approach",
                            "isActive": true,
                            "isCustom": true,
                            "guidance": null,
                            "approachCode": null,
                            "engagementSapInputs": []
                        }
                    ],
                    "guidances": [],
                    "id": "434653bd-6fe3-4fd8-9891-b3c5d13d68c5",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                    "contentTitle": "Approach selection table",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"Disaggregated Part Name\",\"order\":0},{\"caption\":\"Current Period\",\"order\":1},{\"caption\":\"Prior Period\",\"order\":2},{\"caption\":\"Approach for developing an expectation\",\"order\":3}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "66439221",
                    "questionDisplayTypeName": "DtwWidgetSAPApproachSelectionTable",
                    "isActive": true,
                    "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                    "accountingPeriodType": null,
                    "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null,
                    "questionActive": true,
                    "approachTableData": [
                        {
                            "id": "e1978bc1-45ff-4f34-98b9-4edcf684abd8",
                            "order": null,
                            "actionStatus": 2,
                            "isActive": true,
                            "typeOfDisaggregation": 1,
                            "engagementApproach": {
                                "id": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            "createdTime": "2023-04-13T06:49:04.5583048",
                            "checkBox": "no",
                            "determineDisaggregationPartName": "123123",
                            "tempCurrentPeriod": "123123",
                            "currentPeriodAmount": "123123",
                            "tempPriorPeriod": "123123",
                            "priorPeriodAmount": "123123",
                            "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                        },
                        {
                            "id": "d1a2055e-bf9b-4e16-affd-d111be4d7be6",
                            "order": null,
                            "actionStatus": 2,
                            "isActive": true,
                            "typeOfDisaggregation": 1,
                            "engagementApproach": {
                                "id": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            "createdTime": "2023-04-13T06:49:04.5585821",
                            "checkBox": "no",
                            "determineDisaggregationPartName": "123123",
                            "tempCurrentPeriod": "4567457",
                            "currentPeriodAmount": "4567457",
                            "tempPriorPeriod": "6457568",
                            "priorPeriodAmount": "6457568",
                            "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                        },
                        {
                            "id": "6be71005-1f87-48e9-97ee-6d1acc55e0e3",
                            "order": null,
                            "actionStatus": 2,
                            "isActive": true,
                            "typeOfDisaggregation": 1,
                            "engagementApproach": {
                                "id": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            "createdTime": "2023-04-13T06:49:04.5586217",
                            "checkBox": "no",
                            "determineDisaggregationPartName": "123123",
                            "tempCurrentPeriod": "4567457",
                            "currentPeriodAmount": "4567457",
                            "tempPriorPeriod": "6457568",
                            "priorPeriodAmount": "6457568",
                            "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                        },
                        {
                            "id": "8fd0c3c4-06b6-4ad2-933e-6ecce244579a",
                            "order": null,
                            "actionStatus": 2,
                            "isActive": true,
                            "typeOfDisaggregation": 1,
                            "engagementApproach": {
                                "id": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            "createdTime": "2023-04-13T06:49:04.5586432",
                            "checkBox": "no",
                            "determineDisaggregationPartName": "123123",
                            "tempCurrentPeriod": "4567457",
                            "currentPeriodAmount": "4567457",
                            "tempPriorPeriod": "6457568",
                            "priorPeriodAmount": "6457568",
                            "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                        },
                        {
                            "id": "91e4dfaa-0812-4764-9082-0da13f778196",
                            "order": null,
                            "actionStatus": 2,
                            "isActive": true,
                            "typeOfDisaggregation": 1,
                            "engagementApproach": {
                                "id": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            "createdTime": "2023-04-13T06:49:04.5586653",
                            "checkBox": "no",
                            "determineDisaggregationPartName": "123123",
                            "tempCurrentPeriod": "4567457",
                            "currentPeriodAmount": "4567457",
                            "tempPriorPeriod": "6457568",
                            "priorPeriodAmount": "6457568",
                            "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                        },
                        {
                            "id": "461f8cf9-ca25-4a3d-bd5c-21c98e4a7caa",
                            "order": null,
                            "actionStatus": 2,
                            "isActive": true,
                            "typeOfDisaggregation": 1,
                            "engagementApproach": {
                                "id": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            "createdTime": "2023-04-13T06:49:04.5586836",
                            "checkBox": "no",
                            "determineDisaggregationPartName": "123123",
                            "tempCurrentPeriod": "4567457",
                            "currentPeriodAmount": "4567457",
                            "tempPriorPeriod": "6457568",
                            "priorPeriodAmount": "6457568",
                            "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                        },
                        {
                            "id": "f8b37d7e-1986-4b12-9901-3c0dfa1da7eb",
                            "order": null,
                            "actionStatus": 2,
                            "isActive": true,
                            "typeOfDisaggregation": 1,
                            "engagementApproach": {
                                "id": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            "createdTime": "2023-04-13T06:49:04.5587019",
                            "checkBox": "no",
                            "determineDisaggregationPartName": "123123",
                            "tempCurrentPeriod": "4567457",
                            "currentPeriodAmount": "4567457",
                            "tempPriorPeriod": "6457568",
                            "priorPeriodAmount": "6457568",
                            "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                        },
                        {
                            "id": "2bd8b680-2711-419f-9b3c-eaf9deb4b0f0",
                            "order": null,
                            "actionStatus": 2,
                            "isActive": true,
                            "typeOfDisaggregation": 1,
                            "engagementApproach": {
                                "id": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            "createdTime": "2023-04-13T06:49:04.5587198",
                            "checkBox": "no",
                            "determineDisaggregationPartName": "123123",
                            "tempCurrentPeriod": "4567457",
                            "currentPeriodAmount": "4567457",
                            "tempPriorPeriod": "6457568",
                            "priorPeriodAmount": "6457568",
                            "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                        },
                        {
                            "id": "10eceba4-8c2a-475a-95b6-721d160c16c2",
                            "order": null,
                            "actionStatus": 2,
                            "isActive": true,
                            "typeOfDisaggregation": 1,
                            "engagementApproach": {
                                "id": "48295161-405e-4ac8-9703-292923228dc5",
                                "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                                "guidanceId": "51a1aa13-1e4a-41c2-87ab-1103986057f9",
                                "name": "Straight Line - Using prior-period amount over average depreciable assets",
                                "isActive": true,
                                "isCustom": false,
                                "guidance": null,
                                "approachCode": null,
                                "engagementSapInputs": []
                            },
                            "createdTime": "2023-04-13T06:49:04.558737",
                            "checkBox": "no",
                            "determineDisaggregationPartName": "123123",
                            "tempCurrentPeriod": "4567457",
                            "currentPeriodAmount": "4567457",
                            "tempPriorPeriod": "6457568",
                            "priorPeriodAmount": "6457568",
                            "engagementApproachId": "48295161-405e-4ac8-9703-292923228dc5",
                            "engagementApproachName": "Straight Line - Using prior-period amount over average depreciable assets"
                        }
                    ]
                },
                "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "c585eb88-08e5-4d12-be56-71d71c42d008",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "guidances": [
                    {
                        "id": "85a83a16-2108-43f6-af00-a6e31aeeb575",
                        "type": "Information",
                        "text": "Develop an expectation of current-year %fsli%.\r\n\r\nThere are different ways of developing the expectation. Common techniques may include developing an expectation using:\r\n\r\n%sap_approaches%\r\n\r\nThe suitability of the method use must be documented in the text box provided under \"Substantive analytical procedure considerations\"",
                        "title": "",
                        "link": "",
                        "domainLink": "",
                        "sourcePublication": null,
                        "sourceSection": null,
                        "activeSourcePublication": null,
                        "activeSourceSection": null,
                        "minValue": null,
                        "maxValue": null,
                        "extendedMinValue": null,
                        "extendedMaxValue": null,
                        "isFsl": false,
                        "parentRowId": null,
                        "parentColumnId": 4,
                        "parentObjectType": "UITrigger",
                        "parentObjectName": "UITrigger",
                        "parentId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
                        "childId": null,
                        "guidanceId": "00000000-0000-0000-0000-000000000000",
                        "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                        "sourceTodoId": null,
                        "sourceSectionId": null,
                        "listValueId": 0,
                        "isExpandByDefault": false,
                        "isVisualizationDashboard": false,
                        "titleTranslationArgs": null,
                        "isPanel": true
                    }
                ],
                "isPanel": true,
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1,
                "commonTools": [],
                "renderType": "FIELD",
                "autoName": "DtwWidgetSAPApproachSelectionTable",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final"
            },
            {
                "id": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                "createdTime": "2023-04-06T03:53:33.1090542",
                "objectNumber": 18,
                "groupName": "Plan SAP",
                "heading": "",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "FRrLv",
                "isNested": false,
                "answers": [
                    {
                        "answerClientId": "zXrRw",
                        "pDEin": "35101394.50",
                        "JEFnt": 0,
                        "EZVJo": "6128841.50",
                        "KgnCd": "35101394.50",
                        "tPHpd": "41230236.00"
                    },
                    {
                        "answerClientId": "PUzwu",
                        "KgnCd": "48053922.15",
                        "pDEin": "48053922.15",
                        "tPHpd": "58241235.00",
                        "JEFnt": 0,
                        "EZVJo": "10187312.85"
                    }
                ],
                "widgetAnswers": [],
                "subHeadings": [
                    {
                        "entries": {},
                        "id": "fa0c5228-a6f2-461f-827f-58afe362832a",
                        "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                        "subHeading": "Total from the table above",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 1,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "tPHpd",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "PUzwu",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "63e17f2a-9792-4da0-acc4-03d6052629bd",
                        "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                        "subHeading": "Population amount",
                        "inputType": "ReadOnly",
                        "type": "CAD Currency",
                        "ordering": 2,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "EZVJo",
                        "reference": "",
                        "limitContent": {
                            "type": "CAD Currency",
                            "lowerLimited": null,
                            "upperLimited": null,
                            "duplicated": null
                        },
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "PUzwu",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "fbd556fc-5d73-47c3-bfa3-3893844c1aa8",
                        "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                        "subHeading": "Difference",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 3,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "pDEin",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "PUzwu",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "beab4b62-7925-485c-969c-f4915647a614",
                        "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                        "subHeading": "Total from reconciled difference",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 4,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "JEFnt",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "PUzwu",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "cdb60a66-9acc-4b18-aac9-bdb22a67c681",
                        "questionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                        "subHeading": "Remaining difference",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 5,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "KgnCd",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "PUzwu",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    }
                ],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "id": "bee18c96-609f-4ee5-8e4f-9bbfd3488707",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                    "contentTitle": "",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"Total from the table above\",\"order\":0},{\"caption\":\"Population amount\",\"order\":1},{\"caption\":\"Difference\",\"order\":2},{\"caption\":\"Total from reconciled difference\",\"order\":3},{\"caption\":\"Remaining difference\",\"order\":4}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "66439932",
                    "questionDisplayTypeName": "DtwWidgetSAPProcedureReconciliationTable",
                    "isActive": true,
                    "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                    "accountingPeriodType": null,
                    "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null
                },
                "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "5c0b1bea-9f01-483e-87bb-a7df707065f3",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "guidances": [
                    {
                        "id": "105f60dc-e15c-4d03-94ac-0524f4e3f43a",
                        "type": "Information",
                        "text": "Guidance string for population amount",
                        "title": "",
                        "link": "",
                        "domainLink": "",
                        "sourcePublication": null,
                        "sourceSection": null,
                        "activeSourcePublication": null,
                        "activeSourceSection": null,
                        "minValue": null,
                        "maxValue": null,
                        "extendedMinValue": null,
                        "extendedMaxValue": null,
                        "isFsl": false,
                        "parentRowId": 2,
                        "parentColumnId": null,
                        "parentObjectType": "UITrigger",
                        "parentObjectName": "UITrigger",
                        "parentId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
                        "childId": null,
                        "guidanceId": "00000000-0000-0000-0000-000000000000",
                        "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                        "sourceTodoId": null,
                        "sourceSectionId": null,
                        "listValueId": 0,
                        "isExpandByDefault": false,
                        "isVisualizationDashboard": false,
                        "titleTranslationArgs": null,
                        "isPanel": true
                    }
                ],
                "isPanel": true,
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1,
                "commonTools": [],
                "renderType": "FIELD",
                "autoName": "DtwWidgetSAPProcedureReconciliationTable",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final"
            },
            {
                "id": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                "createdTime": "2023-04-06T03:53:33.109371",
                "objectNumber": 19,
                "groupName": "Plan SAP",
                "heading": "Reconciled difference Current Period (including testings performed in other working papers and misstatements identified)",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "CQQqy",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "wpSourceDocuments": [],
                    "data": [
                        {
                            "record": null,
                            "description": null,
                            "amount": "0",
                            "id": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                            "isActive": true,
                            "actionStatus": 0,
                            "order": 0,
                            "changedFields": []
                        },
                        {
                            "record": null,
                            "description": null,
                            "amount": "0",
                            "id": "a12ce3c5-765a-408b-898e-eb28ff7ae262",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                            "isActive": true,
                            "actionStatus": 0,
                            "order": 1,
                            "changedFields": []
                        },
                        {
                            "record": null,
                            "description": null,
                            "amount": "0",
                            "id": "1efd82a4-73ce-4766-8fa7-ad8c4a15fa64",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                            "isActive": true,
                            "actionStatus": 0,
                            "order": 2,
                            "changedFields": []
                        },
                        {
                            "record": null,
                            "description": null,
                            "amount": "0",
                            "id": "24474420-3f20-4e69-9de2-46eb67b50e0e",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                            "isActive": true,
                            "actionStatus": 0,
                            "order": 3,
                            "changedFields": []
                        },
                        {
                            "record": null,
                            "description": null,
                            "amount": "0",
                            "id": "a11a274e-7bde-4bea-834a-f941eb1c3cf1",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                            "isActive": true,
                            "actionStatus": 0,
                            "order": 4,
                            "changedFields": []
                        },
                        {
                            "record": null,
                            "description": null,
                            "amount": "0",
                            "id": "cd5efdd6-056e-4365-a4da-2be1eb6b04e8",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                            "isActive": true,
                            "actionStatus": 0,
                            "order": 5,
                            "changedFields": []
                        }
                    ],
                    "id": "88305459-90dc-4c1d-b55b-49c19cba4860",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "c95f5787-b6a8-46a8-812e-1a7fb4a83c8f",
                    "contentTitle": "Reconciled difference Current Period (including testings performed in other working papers and misstatements identified)",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"Record\",\"order\":0},{\"caption\":\"Description\",\"order\":1},{\"caption\":\"Amount\",\"order\":2}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "67500176",
                    "questionDisplayTypeName": "DtwWidgetSAPReconciledDifferenceCurrentPeriod",
                    "isActive": true,
                    "engagementBusinessId": null,
                    "accountingPeriodType": null,
                    "currentUser": "00000000-0000-0000-0000-000000000000",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": null,
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null,
                    "questionActive": true,
                    "reviewData": {}
                },
                "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "696f65c0-a32a-4179-a793-3f9d09b41d2b",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1,
                "commonTools": [],
                "renderType": "FIELD",
                "autoName": "DtwWidgetSAPReconciledDifferenceCurrentPeriod",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final"
            },
            {
                "id": "eb26dc31-4c71-4dba-8da6-884d801731e8",
                "createdTime": "2023-04-06T03:53:33.1095084",
                "objectNumber": 20,
                "groupName": "Plan SAP",
                "heading": "Reconciled difference Prior Period",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "sAtwK",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "wpSourceDocuments": [],
                    "data": [
                        {
                            "record": null,
                            "description": null,
                            "amount": "0",
                            "id": "eb26dc31-4c71-4dba-8da6-884d801731e8",
                            "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                            "wpQuestionId": "eb26dc31-4c71-4dba-8da6-884d801731e8",
                            "isActive": true,
                            "actionStatus": 0,
                            "order": 0,
                            "changedFields": []
                        }
                    ],
                    "id": "8baecc8e-8a04-48ab-be69-dc4dceac2212",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "eb26dc31-4c71-4dba-8da6-884d801731e8",
                    "contentTitle": "Reconciled difference Prior Period",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"Record\",\"order\":0},{\"caption\":\"Description\",\"order\":1},{\"caption\":\"Amount\",\"order\":2}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "66439225",
                    "questionDisplayTypeName": "DtwWidgetSAPReconciledDifferencePriorPeriod",
                    "isActive": true,
                    "engagementBusinessId": null,
                    "accountingPeriodType": null,
                    "currentUser": "00000000-0000-0000-0000-000000000000",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": null,
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null,
                    "questionActive": true,
                    "reviewData": {}
                },
                "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "1078548c-1618-427e-8ca5-98415acda219",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1,
                "commonTools": [],
                "renderType": "FIELD",
                "autoName": "DtwWidgetSAPReconciledDifferencePriorPeriod",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final"
            },
            {
                "id": "fb313e41-f88a-4359-a715-6d6294cb47ff",
                "createdTime": "2023-04-06T03:53:33.1096381",
                "objectNumber": 21,
                "groupName": "Plan SAP",
                "heading": "Update SAP table",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "FvFGk",
                "isNested": false,
                "answers": [
                    {
                        "answerClientId": "dAUuK",
                        "DmRrb": "{\"HasActioned\":true,\"IsEnabled\":false}"
                    }
                ],
                "widgetAnswers": [],
                "subHeadings": [
                    {
                        "entries": {},
                        "id": "4a8106d7-cb1c-4369-9c55-a43ffa672b9f",
                        "questionId": "fb313e41-f88a-4359-a715-6d6294cb47ff",
                        "subHeading": "",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 1,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "DmRrb",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "dAUuK",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    }
                ],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "id": "830612b8-7009-49a4-8fa9-717fb87861ef",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "fb313e41-f88a-4359-a715-6d6294cb47ff",
                    "contentTitle": "Update SAP table",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"\",\"order\":0}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "54490658",
                    "questionDisplayTypeName": "DTWWidgetUpdateSAPButton",
                    "isActive": true,
                    "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                    "accountingPeriodType": null,
                    "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": "fb313e41-f88a-4359-a715-6d6294cb47ff",
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null
                },
                "groupId": "e241ce0c-0de3-4c83-9b86-3b7f2b92377d",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "d0d2d3a1-6d13-4496-9241-4966803d37e0",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1,
                "commonTools": [],
                "renderType": "FIELD",
                "autoName": "DTWWidgetUpdateSAPButton",
                "sectionHasMoreCloneGroup": false,
                "formHasMoreSection": true,
                "wpTestType": "Final"
            },
            {
                "id": "f05efb92-9fdf-490d-be72-a424ce998d86",
                "createdTime": "2023-04-06T03:53:33.1098955",
                "objectNumber": 1,
                "groupName": "Perform SAP",
                "heading": "",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "vCqKP",
                "isNested": false,
                "answers": [
                    {
                        "answerClientId": "7bc6a",
                        "QtGHS": "123",
                        "JWpFT": "",
                        "Szraq": "7bc6a7cd-960e-402c-a1cc-4752d69a78f8",
                        "fTwkv": "",
                        "FUqyb": "",
                        "hudpE": "",
                        "RkAqT": "23",
                        "RTJvj": "",
                        "eashc": "48295161-405e-4ac8-9703-292923228dc5",
                        "vVMbW": "",
                        "CzJwI": "0",
                        "Hovpk": "",
                        "oPeIR": "123",
                        "QArWS": "1"
                    },
                    {
                        "answerClientId": "b221f",
                        "hudpE": "",
                        "RTJvj": "",
                        "JWpFT": "",
                        "FUqyb": "",
                        "Szraq": "b221ff10-8fe8-4ccd-a25d-918dd5688182",
                        "RkAqT": "23",
                        "CzJwI": "1",
                        "fTwkv": "",
                        "QtGHS": "123",
                        "Hovpk": "",
                        "oPeIR": "123",
                        "eashc": "48295161-405e-4ac8-9703-292923228dc5",
                        "QArWS": "1",
                        "vVMbW": ""
                    },
                    {
                        "answerClientId": "9ade6",
                        "eashc": "48295161-405e-4ac8-9703-292923228dc5",
                        "Hovpk": "",
                        "QArWS": "1",
                        "vVMbW": "",
                        "RkAqT": "23",
                        "RTJvj": "",
                        "fTwkv": "",
                        "QtGHS": "123",
                        "oPeIR": "123",
                        "JWpFT": "",
                        "FUqyb": "",
                        "CzJwI": "2",
                        "hudpE": "",
                        "Szraq": "9ade6d45-3d8a-4fc3-9000-3804a35a63d1"
                    },
                    {
                        "answerClientId": "eef59",
                        "Hovpk": "",
                        "eashc": "48295161-405e-4ac8-9703-292923228dc5",
                        "Szraq": "eef59e17-336d-4e7d-ae14-dff1c8e294e0",
                        "hudpE": "",
                        "vVMbW": "",
                        "RkAqT": "23",
                        "QtGHS": "123",
                        "RTJvj": "",
                        "fTwkv": "",
                        "JWpFT": "",
                        "FUqyb": "",
                        "QArWS": "1",
                        "oPeIR": "123",
                        "CzJwI": "3"
                    }
                ],
                "widgetAnswers": [],
                "subHeadings": [
                    {
                        "entries": {},
                        "id": "b609c8d0-b2a3-4191-8988-974db5a05bf2",
                        "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                        "subHeading": "Testing sheet",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 1,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "Szraq",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "eef59",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "7ffef830-339e-4b1a-beb5-abfc022fb7ba",
                        "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                        "subHeading": "Name of population(s) or disaggregated part(s)",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 2,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "oPeIR",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "eef59",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "342a2f1f-71bd-452c-97f9-5ac6565d36da",
                        "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                        "subHeading": "Recorded amount",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 3,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "QtGHS",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "eef59",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "8846dc6b-8795-46fa-b675-262642e406d5",
                        "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                        "subHeading": "Expectation",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 4,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "fTwkv",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "eef59",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "f348488e-eb7c-4ed7-9bb7-89cb84c655a8",
                        "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                        "subHeading": "Threshold",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 5,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "FUqyb",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "eef59",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "e943580e-95df-41b1-bb25-978866eb30c4",
                        "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                        "subHeading": "Difference between recorded amount and expectation",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 6,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "Hovpk",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "eef59",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "a79b161e-7303-4ac8-be83-3f2518270316",
                        "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                        "subHeading": "The excess",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 7,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "RTJvj",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "eef59",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "86321326-8632-4b87-9888-b186a4cd35b0",
                        "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                        "subHeading": "Explained difference",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 8,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "hudpE",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "eef59",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "7e9f6818-9f1d-4f31-9d71-ae4bdb81d373",
                        "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                        "subHeading": "Unexplained difference above threshold",
                        "inputType": "ReadOnly",
                        "type": "",
                        "ordering": 9,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "JWpFT",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "eef59",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "8128d5e9-5762-4345-bce8-6caf6d37bfd6",
                        "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                        "subHeading": "Form Table",
                        "inputType": "ReadOnly",
                        "type": null,
                        "ordering": 10,
                        "complexContent": [
                            ""
                        ],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "vVMbW",
                        "reference": null,
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "eef59",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": null,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "4e25c0a9-138a-4d33-9522-39e151d457f7",
                        "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                        "subHeading": "Type Of Disaggregation",
                        "inputType": "ReadOnly",
                        "type": null,
                        "ordering": 11,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "QArWS",
                        "reference": null,
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "eef59",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": null,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "a731ed8f-4657-43a6-8681-17f230ca68b4",
                        "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                        "subHeading": "Order",
                        "inputType": "ReadOnly",
                        "type": null,
                        "ordering": 12,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "CzJwI",
                        "reference": null,
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "eef59",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": null,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "8490ed55-b924-4ffc-bfe2-74855ab73f67",
                        "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                        "subHeading": "EngagementApproachId",
                        "inputType": "ReadOnly",
                        "type": null,
                        "ordering": 13,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "eashc",
                        "reference": null,
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "eef59",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": null,
                        "indicators": [],
                        "reviewData": {}
                    },
                    {
                        "entries": {},
                        "id": "fbf6b786-07d5-42d2-91e7-94cba62882b9",
                        "questionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                        "subHeading": "Prior Period",
                        "inputType": "ReadOnly",
                        "type": null,
                        "ordering": 14,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "RkAqT",
                        "reference": null,
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": "eef59",
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": null,
                        "indicators": [],
                        "reviewData": {}
                    }
                ],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "id": "4b6ced95-11c1-4af0-9d6d-c7464a5508f9",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                    "contentTitle": "",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"Testing sheet\",\"order\":0},{\"caption\":\"Name of population(s) or disaggregated part(s)\",\"order\":1},{\"caption\":\"Recorded amount\",\"order\":2},{\"caption\":\"Expectation\",\"order\":3},{\"caption\":\"Threshold\",\"order\":4},{\"caption\":\"Difference between recorded amount and expectation\",\"order\":5},{\"caption\":\"The excess\",\"order\":6},{\"caption\":\"Explained difference\",\"order\":7},{\"caption\":\"Unexplained difference above threshold\",\"order\":8}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "54490685",
                    "questionDisplayTypeName": "DTWWidgetSAPTestingSummary",
                    "isActive": true,
                    "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                    "accountingPeriodType": null,
                    "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null
                },
                "groupId": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "5ced1409-a094-42b9-aafe-789e45311cb2",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "guidances": [
                    {
                        "id": "f26e60a4-9c60-4722-b681-1de5d974ac66",
                        "type": "Information",
                        "text": "Additional procedures may be performed to document any unexplained amounts above threshold by:\r\n\r\n1.  Inquiring of management and obtaining appropriate audit evidence relevant to management’s responses; and\r\n2.  Performing other audit procedures as necessary in the circumstances.\r\n\r\nThis work can for example be documented by:\r\n\r\n1.  Directly documenting in the schedule available,\r\n2.  Documenting in a tickmark, or\r\n3.  Attaching a file with the required documentation.\r\n\r\nThe amount that is treated as the misstatement is a matter of professional judgment. At a minimum, the misstatement will be the total of the unexplained difference over the thresholds however could be a larger amount if we believe that is appropriate. Any unexplained difference above threshold has to be captured on the Summary of misstatements in WP 29600.01 Evaluate audit results including misstatements and explained on the conclusion part of this working paper.",
                        "title": "Additional procedures",
                        "link": "",
                        "domainLink": "",
                        "sourcePublication": null,
                        "sourceSection": null,
                        "activeSourcePublication": null,
                        "activeSourceSection": null,
                        "minValue": null,
                        "maxValue": null,
                        "extendedMinValue": null,
                        "extendedMaxValue": null,
                        "isFsl": false,
                        "parentRowId": null,
                        "parentColumnId": 9,
                        "parentObjectType": "UITrigger",
                        "parentObjectName": "UITrigger",
                        "parentId": "f05efb92-9fdf-490d-be72-a424ce998d86",
                        "childId": null,
                        "guidanceId": "00000000-0000-0000-0000-000000000000",
                        "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                        "sourceTodoId": null,
                        "sourceSectionId": null,
                        "listValueId": 0,
                        "isExpandByDefault": false,
                        "isVisualizationDashboard": false,
                        "titleTranslationArgs": null,
                        "isPanel": true
                    }
                ],
                "isPanel": true,
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1
            },
            {
                "id": "406d2283-9153-4b52-90dc-57f5fa49c6c0",
                "createdTime": "2023-04-06T03:53:33.1102899",
                "objectNumber": 2,
                "groupName": "Perform SAP",
                "heading": "",
                "description": "Did we become aware of any movements that indicate unusual or unexpected relationships that lead to a previously unrecognized risk of material misstatement due to fraud?",
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "Question",
                "dependencies": "",
                "questionClientId": "GreZX",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [
                    {
                        "entries": {},
                        "id": "6e0115c8-cf78-4259-9797-304948e729e8",
                        "questionId": "406d2283-9153-4b52-90dc-57f5fa49c6c0",
                        "subHeading": "",
                        "inputType": "ComplexChecklist",
                        "type": "",
                        "ordering": 1,
                        "complexContent": [
                            "Yes",
                            "No"
                        ],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "WIxVF",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": null,
                        "isNew": null,
                        "complexAnwserOptions": [
                            {
                                "id": "e2be066b-fe05-47e6-9d62-a5ff44e7e492",
                                "wpQuestionId": "406d2283-9153-4b52-90dc-57f5fa49c6c0",
                                "todoId": "00000000-0000-0000-0000-000000000000",
                                "wpId": "00000000-0000-0000-0000-000000000000",
                                "wpSubHeadingId": "6e0115c8-cf78-4259-9797-304948e729e8",
                                "answerContent": "Yes",
                                "userId": "d985ed10-b63d-4073-8cba-24a1ea409399",
                                "answerId": 1,
                                "refWpQuestion": null,
                                "refWpSubHeading": null,
                                "subHeadingClientId": "WIxVF",
                                "answerClientId": "aNZuQ",
                                "isActive": false,
                                "isDefault": false
                            },
                            {
                                "id": "67d2365b-a967-4714-b161-66fd55859589",
                                "wpQuestionId": "406d2283-9153-4b52-90dc-57f5fa49c6c0",
                                "todoId": "00000000-0000-0000-0000-000000000000",
                                "wpId": "00000000-0000-0000-0000-000000000000",
                                "wpSubHeadingId": "6e0115c8-cf78-4259-9797-304948e729e8",
                                "answerContent": "No",
                                "userId": "d985ed10-b63d-4073-8cba-24a1ea409399",
                                "answerId": 2,
                                "refWpQuestion": null,
                                "refWpSubHeading": null,
                                "subHeadingClientId": "WIxVF",
                                "answerClientId": "aNZuQ",
                                "isActive": false,
                                "isDefault": false
                            }
                        ],
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    }
                ],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": null,
                "groupId": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "8f5bc55e-2267-4540-b584-9cea80b1bdb9",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1
            },
            {
                "id": "432b0ef3-fa76-42ab-b723-0991e4026565",
                "createdTime": "2023-04-06T03:53:33.1104252",
                "objectNumber": 3,
                "groupName": "Perform SAP",
                "heading": "",
                "description": "Please create the necessary custom ROMM(s), link the applicable assertion(s) to the custom ROMM(s), provide appropriate risk classification(s), and plan to perform further audit procedures to address the custom ROMM(s).",
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "Guidance",
                "dependencies": "",
                "questionClientId": "IkLmh",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": null,
                "groupId": "ce7842d2-1505-4100-bffb-1c725eb21cfe",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "c7888b02-64b2-4062-b188-2995f2c6ea47",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": true,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "guidances": [
                    {
                        "id": "faf370af-cfb3-48ba-a036-88419e608cee",
                        "type": "Information",
                        "text": "Please create the necessary custom ROMM(s), link the applicable assertion(s) to the custom ROMM(s), provide appropriate risk classification(s), and plan to perform further audit procedures to address the custom ROMM(s).",
                        "title": "",
                        "link": "",
                        "domainLink": "",
                        "sourcePublication": null,
                        "sourceSection": null,
                        "activeSourcePublication": null,
                        "activeSourceSection": null,
                        "minValue": null,
                        "maxValue": null,
                        "extendedMinValue": null,
                        "extendedMaxValue": null,
                        "isFsl": false,
                        "parentRowId": null,
                        "parentColumnId": null,
                        "parentObjectType": "Guidance",
                        "parentObjectName": "Question",
                        "parentId": "432b0ef3-fa76-42ab-b723-0991e4026565",
                        "childId": null,
                        "guidanceId": "00000000-0000-0000-0000-000000000000",
                        "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                        "sourceTodoId": null,
                        "sourceSectionId": null,
                        "listValueId": 0,
                        "isExpandByDefault": false,
                        "isVisualizationDashboard": false,
                        "titleTranslationArgs": null,
                        "isPanel": true
                    }
                ],
                "isPanel": true,
                "isActive": false,
                "reviewData": {},
                "updateVersion": 1
            },
            {
                "id": "46ad5bbc-c3cd-433a-b1ef-b4f624b8132b",
                "createdTime": "2023-04-06T03:53:33.1107734",
                "objectNumber": 1,
                "groupName": "Information used in the audit",
                "heading": "",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "wuyIQ",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "956f3899-fcea-435b-ae01-641818a312dc",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "data": [],
                    "isGroupAudit": false,
                    "id": "daa30b22-26ff-42e6-abff-84c316c5e2f6",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "46ad5bbc-c3cd-433a-b1ef-b4f624b8132b",
                    "contentTitle": "",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"ID\",\"order\":0},{\"caption\":\"Information used\",\"order\":1},{\"caption\":\"Timing\",\"order\":2},{\"caption\":\"Date\",\"order\":3},{\"caption\":\"Internal/external\",\"order\":4},{\"caption\":\"Group/component\",\"order\":5}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "67960966",
                    "questionDisplayTypeName": "WidgetInformationUsedIua",
                    "isActive": true,
                    "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                    "accountingPeriodType": null,
                    "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": "46ad5bbc-c3cd-433a-b1ef-b4f624b8132b",
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null,
                    "reviewData": {}
                },
                "groupId": "956f3899-fcea-435b-ae01-641818a312dc",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "e334795b-3b28-4b46-9e0a-701d4099fae1",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1
            },
            {
                "id": "8044abc2-3056-473b-96b6-7a04dce06c95",
                "createdTime": "2023-04-06T03:53:33.1109247",
                "objectNumber": 1,
                "groupName": "Conclusion",
                "heading": "",
                "description": "Have any misstatements been identified?",
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "Question",
                "dependencies": "",
                "questionClientId": "uMpkF",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [
                    {
                        "entries": {},
                        "id": "7d0962ee-99cc-44fc-bf06-83aaa605de8d",
                        "questionId": "8044abc2-3056-473b-96b6-7a04dce06c95",
                        "subHeading": "",
                        "inputType": "ComplexChecklist",
                        "type": "",
                        "ordering": 1,
                        "complexContent": [
                            "No misstatements identified.",
                            "Misstatements identified; however, they are clearly trivial or qualitatively insignificant.",
                            "Misstatements, other than those that are clearly trivial and/or qualitatively insignificant, have been identified and documented using the misstatement common tool."
                        ],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "YqUgk",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": null,
                        "isNew": null,
                        "complexAnwserOptions": [
                            {
                                "id": "2b644565-6e4d-4a97-a524-10820d87ccb4",
                                "wpQuestionId": "8044abc2-3056-473b-96b6-7a04dce06c95",
                                "todoId": "00000000-0000-0000-0000-000000000000",
                                "wpId": "00000000-0000-0000-0000-000000000000",
                                "wpSubHeadingId": "7d0962ee-99cc-44fc-bf06-83aaa605de8d",
                                "answerContent": "No misstatements identified.",
                                "userId": "d985ed10-b63d-4073-8cba-24a1ea409399",
                                "answerId": 1,
                                "refWpQuestion": null,
                                "refWpSubHeading": null,
                                "subHeadingClientId": "YqUgk",
                                "answerClientId": "UMKju",
                                "isActive": false,
                                "isDefault": false
                            },
                            {
                                "id": "30bfe0b7-ac63-479a-815e-8021d4049c97",
                                "wpQuestionId": "8044abc2-3056-473b-96b6-7a04dce06c95",
                                "todoId": "00000000-0000-0000-0000-000000000000",
                                "wpId": "00000000-0000-0000-0000-000000000000",
                                "wpSubHeadingId": "7d0962ee-99cc-44fc-bf06-83aaa605de8d",
                                "answerContent": "Misstatements identified; however, they are clearly trivial or qualitatively insignificant.",
                                "userId": "d985ed10-b63d-4073-8cba-24a1ea409399",
                                "answerId": 2,
                                "refWpQuestion": null,
                                "refWpSubHeading": null,
                                "subHeadingClientId": "YqUgk",
                                "answerClientId": "UMKju",
                                "isActive": false,
                                "isDefault": false
                            },
                            {
                                "id": "21fdfee6-4dab-4a15-8e84-4338f29230bc",
                                "wpQuestionId": "8044abc2-3056-473b-96b6-7a04dce06c95",
                                "todoId": "00000000-0000-0000-0000-000000000000",
                                "wpId": "00000000-0000-0000-0000-000000000000",
                                "wpSubHeadingId": "7d0962ee-99cc-44fc-bf06-83aaa605de8d",
                                "answerContent": "Misstatements, other than those that are clearly trivial and/or qualitatively insignificant, have been identified and documented using the misstatement common tool.",
                                "userId": "d985ed10-b63d-4073-8cba-24a1ea409399",
                                "answerId": 3,
                                "refWpQuestion": null,
                                "refWpSubHeading": null,
                                "subHeadingClientId": "YqUgk",
                                "answerClientId": "UMKju",
                                "isActive": false,
                                "isDefault": false
                            }
                        ],
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    }
                ],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": null,
                "groupId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "97b3cf56-8b12-41f7-a3af-94c431be256f",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1
            },
            {
                "id": "093158bb-74bf-4f29-93a3-90ad58f05946",
                "createdTime": "2023-04-06T03:53:33.1110854",
                "objectNumber": 2,
                "groupName": "Conclusion",
                "heading": "",
                "description": "Document the explanation.",
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "Question",
                "dependencies": "",
                "questionClientId": "rpQGZ",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [
                    {
                        "entries": {},
                        "id": "c54ca7e2-b6b3-4204-a5d8-3cb5ea1719eb",
                        "questionId": "093158bb-74bf-4f29-93a3-90ad58f05946",
                        "subHeading": "",
                        "inputType": "ComplexText",
                        "type": "",
                        "ordering": 1,
                        "complexContent": [],
                        "dependencies": null,
                        "formula": null,
                        "subHeadingClientId": "qiOcM",
                        "reference": "",
                        "limitContent": null,
                        "linkQuestionId": null,
                        "linkQuestionClientId": null,
                        "direction": null,
                        "answerClientId": null,
                        "isNew": null,
                        "complexAnwserOptions": null,
                        "replicated": 0,
                        "indicators": [],
                        "reviewData": {}
                    }
                ],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": null,
                "groupId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "009ead18-42fb-4d3b-9a8f-0935b03f4ad6",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": true,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "isActive": false,
                "reviewData": {},
                "updateVersion": 1
            },
            {
                "id": "29f2eaf3-0e1d-4a20-ab7d-dc29d71ea737",
                "createdTime": "2023-04-06T03:53:33.1111541",
                "objectNumber": 3,
                "groupName": "Conclusion",
                "heading": "",
                "description": "Consider the nature and cause of the misstatement and document these considerations using the misstatement common tool in a timely manner. Link the misstatement common tool. \r\n\r\nIf applicable, capture the deficiency on the Summary of control deficiencies in WP 29600.01 Evaluate audit results including misstatements, update the documentation related to the control, and include a cross-reference to the control deficiency here.",
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "Instruction",
                "dependencies": "",
                "questionClientId": "fzZGl",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": null,
                "groupId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "7a9e35d1-2309-46f8-ba47-d1320ef4a7c8",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": true,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "guidances": [
                    {
                        "id": "03eb61b5-975f-4c6e-b431-869c2bde7fac",
                        "type": "Instruction",
                        "text": "Consider the nature and cause of the misstatement and document these considerations using the misstatement common tool in a timely manner. Link the misstatement common tool. \r\n\r\nIf applicable, capture the deficiency on the Summary of control deficiencies in WP 29600.01 Evaluate audit results including misstatements, update the documentation related to the control, and include a cross-reference to the control deficiency here.",
                        "title": "",
                        "link": "",
                        "domainLink": "",
                        "sourcePublication": null,
                        "sourceSection": null,
                        "activeSourcePublication": null,
                        "activeSourceSection": null,
                        "minValue": null,
                        "maxValue": null,
                        "extendedMinValue": null,
                        "extendedMaxValue": null,
                        "isFsl": false,
                        "parentRowId": null,
                        "parentColumnId": null,
                        "parentObjectType": "Instruction",
                        "parentObjectName": "Question",
                        "parentId": "29f2eaf3-0e1d-4a20-ab7d-dc29d71ea737",
                        "childId": null,
                        "guidanceId": "00000000-0000-0000-0000-000000000000",
                        "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
                        "sourceTodoId": null,
                        "sourceSectionId": null,
                        "listValueId": 0,
                        "isExpandByDefault": false,
                        "isVisualizationDashboard": false,
                        "titleTranslationArgs": null,
                        "isPanel": true
                    }
                ],
                "isPanel": true,
                "isActive": false,
                "reviewData": {},
                "updateVersion": 1
            },
            {
                "id": "3bc79f98-ec06-4531-a76b-a2c4fc11f256",
                "createdTime": "2023-04-06T03:53:33.1115133",
                "objectNumber": 4,
                "groupName": "Conclusion",
                "heading": "",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "tBxJO",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "engagementApproach": null,
                    "id": "e261cbbe-4bb6-4e2a-8427-90cea3eb9319",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "3bc79f98-ec06-4531-a76b-a2c4fc11f256",
                    "contentTitle": "",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"Recorded amount\",\"order\":0},{\"caption\":\"Expectation\",\"order\":1},{\"caption\":\"Difference\",\"order\":2},{\"caption\":\"Threshold\",\"order\":3},{\"caption\":\"The excess\",\"order\":4},{\"caption\":\"Explained difference\",\"order\":5},{\"caption\":\"Unexplained difference above threshold\",\"order\":6}],\"rows\":[{\"caption\":\"\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "54490687",
                    "questionDisplayTypeName": "DTWWidgetSAPTestingSheet",
                    "isActive": true,
                    "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                    "accountingPeriodType": null,
                    "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": "3bc79f98-ec06-4531-a76b-a2c4fc11f256",
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null,
                    "reviewData": {}
                },
                "groupId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "674103b8-0a29-4280-a8e0-4f27f522727d",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": true,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "guidances": [
                    {
                        "id": "2d8a8b49-0c2f-4a19-8e43-1651a9d9ee8d",
                        "type": "ExternalReference",
                        "text": "Performing Substantive Analytical Procedures Guide; Appendix A: Examples of plausible and predictable relationships",
                        "title": "Performing Substantive Analytical Procedures Guide; Appendix A: Examples of plausible and predictable relationships",
                        "link": "https://techlib.deloitteresources.com/#/toc?docid=0901ff81801b58d8%23pgroup_F5C78D9BE5344E9E954BC1A3238A1C5C",
                        "domainLink": "https://techlib.deloitteresources.com/#/toc?docid=0901ff81801b58d8%23pgroup_F5C78D9BE5344E9E954BC1A3238A1C5C",
                        "sourcePublication": null,
                        "sourceSection": null,
                        "activeSourcePublication": null,
                        "activeSourceSection": null,
                        "minValue": null,
                        "maxValue": null,
                        "extendedMinValue": null,
                        "extendedMaxValue": null,
                        "isFsl": false,
                        "parentRowId": null,
                        "parentColumnId": null,
                        "parentObjectType": "UITrigger",
                        "parentObjectName": "UITrigger",
                        "parentId": "3bc79f98-ec06-4531-a76b-a2c4fc11f256",
                        "childId": null,
                        "guidanceId": "00000000-0000-0000-0000-000000000000",
                        "controlDataId": "681d6647-9d9c-4859-8ca9-ce7332b4d450",
                        "sourceTodoId": null,
                        "sourceSectionId": null,
                        "listValueId": 0,
                        "isExpandByDefault": false,
                        "isVisualizationDashboard": false,
                        "titleTranslationArgs": null,
                        "isPanel": true
                    }
                ],
                "isPanel": true,
                "isActive": false,
                "reviewData": {},
                "updateVersion": 1
            },
            {
                "id": "e167cb62-a451-4ac9-8aa5-37c048dfc8eb",
                "createdTime": "2023-04-06T03:53:33.1116469",
                "objectNumber": 5,
                "groupName": "Conclusion",
                "heading": "",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "kfvEb",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "id": "c64117f1-a531-41dd-8026-164db6a191aa",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "e167cb62-a451-4ac9-8aa5-37c048dfc8eb",
                    "contentTitle": "",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"Inputs into expectation\",\"order\":0},{\"caption\":\"Amount\",\"order\":1},{\"caption\":\"Explanation for input used\",\"order\":2}],\"rows\":[{\"caption\":\"Factors to adjust the expectation:\",\"order\":0},{\"caption\":\"Expectation\",\"order\":1}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[\"\"],\"choice\":[\"\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "66439935",
                    "questionDisplayTypeName": "DtwWidgetSAPInput",
                    "isActive": true,
                    "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                    "accountingPeriodType": null,
                    "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": "e167cb62-a451-4ac9-8aa5-37c048dfc8eb",
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null,
                    "reviewData": {}
                },
                "groupId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "6f3b2415-1e37-44ce-8a40-b42608652098",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "guidances": [
                    {
                        "id": "6d5a3027-ea87-4483-bda2-30363d6bb75d",
                        "type": "Information",
                        "text": "Guidance for Explanation for Input Used",
                        "title": "",
                        "link": "",
                        "domainLink": "",
                        "sourcePublication": null,
                        "sourceSection": null,
                        "activeSourcePublication": null,
                        "activeSourceSection": null,
                        "minValue": null,
                        "maxValue": null,
                        "extendedMinValue": null,
                        "extendedMaxValue": null,
                        "isFsl": false,
                        "parentRowId": null,
                        "parentColumnId": 3,
                        "parentObjectType": "UITrigger",
                        "parentObjectName": "UITrigger",
                        "parentId": "e167cb62-a451-4ac9-8aa5-37c048dfc8eb",
                        "childId": null,
                        "guidanceId": "00000000-0000-0000-0000-000000000000",
                        "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                        "sourceTodoId": null,
                        "sourceSectionId": null,
                        "listValueId": 0,
                        "isExpandByDefault": false,
                        "isVisualizationDashboard": false,
                        "titleTranslationArgs": null,
                        "isPanel": true
                    },
                    {
                        "id": "78992f8b-6c03-4250-84e1-a03feb265023",
                        "type": "Information",
                        "text": "Guidance forFactors to adjust the expectation",
                        "title": "",
                        "link": "",
                        "domainLink": "",
                        "sourcePublication": null,
                        "sourceSection": null,
                        "activeSourcePublication": null,
                        "activeSourceSection": null,
                        "minValue": null,
                        "maxValue": null,
                        "extendedMinValue": null,
                        "extendedMaxValue": null,
                        "isFsl": false,
                        "parentRowId": 1,
                        "parentColumnId": null,
                        "parentObjectType": "UITrigger",
                        "parentObjectName": "UITrigger",
                        "parentId": "e167cb62-a451-4ac9-8aa5-37c048dfc8eb",
                        "childId": null,
                        "guidanceId": "00000000-0000-0000-0000-000000000000",
                        "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                        "sourceTodoId": null,
                        "sourceSectionId": null,
                        "listValueId": 0,
                        "isExpandByDefault": false,
                        "isVisualizationDashboard": false,
                        "titleTranslationArgs": null,
                        "isPanel": true
                    }
                ],
                "isPanel": true,
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1
            },
            {
                "id": "4fabb98d-61cf-44d3-9caa-42109d2e5aec",
                "createdTime": "2023-04-06T03:53:33.1121171",
                "objectNumber": 6,
                "groupName": "Conclusion",
                "heading": "",
                "description": null,
                "example": "",
                "formName": "",
                "formId": null,
                "formCode": "",
                "type": "UITrigger",
                "dependencies": "",
                "questionClientId": "Omscc",
                "isNested": false,
                "answers": [],
                "widgetAnswers": [],
                "subHeadings": [],
                "foreignObject": null,
                "foreignKey": null,
                "parentId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                "sourceWorkingPaperId": null,
                "sourceObjectId": null,
                "widgetData": {
                    "id": "6e3cd584-95e8-44f8-83b4-da1484b448c9",
                    "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
                    "todoId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
                    "wpQuestionId": "4fabb98d-61cf-44d3-9caa-42109d2e5aec",
                    "contentTitle": "",
                    "contentTitleTranslationArgs": null,
                    "contentWidget": "{\"columns\":[{\"caption\":\"Identified differences\",\"order\":0},{\"caption\":\"Amount\",\"order\":1},{\"caption\":\"Supportive evidence\",\"order\":2},{\"caption\":\"Misstatement identified?\",\"order\":3}],\"rows\":[{\"caption\":\"Explained difference\",\"order\":0}],\"embeddedText\":[{\"caption\":\"\",\"order\":0}],\"promptText\":[],\"choice\":[\"\"],\"footer\":[\"\"]}",
                    "questionDisplayType": "66439936",
                    "questionDisplayTypeName": "DtwWidgetSAPDifferences",
                    "isActive": true,
                    "engagementBusinessId": "116d2a46-c812-412e-a387-0b0b913b46d0",
                    "accountingPeriodType": null,
                    "currentUser": "d985ed10-b63d-4073-8cba-24a1ea409399",
                    "oldId": "00000000-0000-0000-0000-000000000000",
                    "groupId": "00000000-0000-0000-0000-000000000000",
                    "engagementWorksheetId": null,
                    "visualizationUploadData": null,
                    "oldWpQuestionId": "4fabb98d-61cf-44d3-9caa-42109d2e5aec",
                    "controlRelianceApproachOption": null,
                    "trialBalanceDataVM": null,
                    "previousWidgetData": null,
                    "visualizationActivationSectionData": null,
                    "engagementProcedureTestingApproachType": null,
                    "wpSubHeadingTemplate": null,
                    "reviewData": {}
                },
                "groupId": "2c029a85-5ec6-406f-8d62-e245a6e23bc2",
                "workingPaperName": null,
                "replicated": 0,
                "questionId": "63716346-8ecb-4d2f-9245-d391fcb4b376",
                "disabledBy": null,
                "disabled": false,
                "parentQuestionDisplayTypeName": null,
                "isHidden": false,
                "isTemplate": false,
                "engagementBusinessId": "00000000-0000-0000-0000-000000000000",
                "sourceCloneWPQuestionId": null,
                "activationHierarchies": null,
                "indicators": [],
                "guidances": [
                    {
                        "id": "5b33ebee-99e0-4dc2-81d2-deb132ba5312",
                        "type": "Information",
                        "text": "Guidance for Supportive Evidence",
                        "title": "",
                        "link": "",
                        "domainLink": "",
                        "sourcePublication": null,
                        "sourceSection": null,
                        "activeSourcePublication": null,
                        "activeSourceSection": null,
                        "minValue": null,
                        "maxValue": null,
                        "extendedMinValue": null,
                        "extendedMaxValue": null,
                        "isFsl": false,
                        "parentRowId": null,
                        "parentColumnId": 3,
                        "parentObjectType": "UITrigger",
                        "parentObjectName": "UITrigger",
                        "parentId": "4fabb98d-61cf-44d3-9caa-42109d2e5aec",
                        "childId": null,
                        "guidanceId": "00000000-0000-0000-0000-000000000000",
                        "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
                        "sourceTodoId": null,
                        "sourceSectionId": null,
                        "listValueId": 0,
                        "isExpandByDefault": false,
                        "isVisualizationDashboard": false,
                        "titleTranslationArgs": null,
                        "isPanel": true
                    }
                ],
                "isPanel": true,
                "isActive": true,
                "reviewData": {},
                "updateVersion": 1
            }
        ]
    },
    "htLicenseKey": "non-commercial-and-evaluation",
    "isSummaryView": false,
    "allGuidances": [
        {
            "id": "fcff55de-9a1c-4152-996a-86d469e56648",
            "type": "Information",
            "text": "Maintaining control over the confirmation requests during this process includes:\r\n\r\nDetermining the information to be confirmed or requested.\r\n\r\nSelecting the appropriate confirming party.\r\n\r\nDesigning the confirmation requests, including determining that requests are properly addressed and contain return information for responses to be sent directly to the auditor.\r\n\r\nSending the requests, including follow-up requests when applicable, to the confirming party. (ISA 505.7)\r\n\r\nWhen no confirmation has been received after the second request was sent, consider the reasons for nonresponse, including whether indication of fraud exists relating to the account balance.\r\n\r\nIn the case of each non-response, the auditor shall perform alternative audit procedures to obtain relevant and reliable audit evidence. (ISA 505.12)\r\n\r\n30 Examples of alternative audit procedures the auditor may perform include:For accounts receivable balances – examining specific subsequent cash receipts, shipping documentation, and sales near the period-end.\r\n\r\nFor accounts payable balances – examining subsequent cash disbursements or correspondence from third parties, and other records, such as goods received notes.\r\n\r\n(ISA 505.A18)\r\n\r\n31 The nature and extent of alternative audit procedures are affected by the account and assertion in question. A non-response to a confirmation request may indicate a previously unidentified risk of material misstatement. In such situations, the auditor may need to revise the assessed risk of material misstatement at the assertion level, and modify planned audit procedures, in accordance with paragraph 77 of Section 13150. For example, fewer responses to confirmation requests than anticipated, or a greater number of responses than anticipated, may indicate a previously unidentified fraud risk factor that requires evaluation in accordance with paragraph 28 of Section 13150. (ISA 505.A19)",
            "title": "",
            "link": "",
            "domainLink": "",
            "sourcePublication": null,
            "sourceSection": null,
            "activeSourcePublication": null,
            "activeSourceSection": null,
            "minValue": null,
            "maxValue": null,
            "extendedMinValue": null,
            "extendedMaxValue": null,
            "isFsl": false,
            "parentRowId": null,
            "parentColumnId": null,
            "parentObjectType": "UITrigger",
            "parentObjectName": "UITrigger",
            "parentId": "59ef90ab-af40-4026-8e39-4fd82e522bbe",
            "childId": null,
            "guidanceId": "00000000-0000-0000-0000-000000000000",
            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
            "sourceTodoId": null,
            "sourceSectionId": null,
            "listValueId": 0,
            "isExpandByDefault": false,
            "isVisualizationDashboard": false,
            "titleTranslationArgs": null,
            "isPanel": true
        },
        {
            "id": "5a95842c-ae7d-4036-a2b1-8c31791d08f5",
            "type": "Information",
            "text": "The application of planned substantive analytical procedures is based on the expectation that relationships among data exist and continue in the absence of known conditions to the contrary. The suitability of a particular substantive analytical procedure will depend upon our assessment of how effective it will be in detecting a misstatement that, individually or when aggregated with other misstatements, may cause the financial statements to be materially misstated.\r\n\r\nParticular conditions that can cause variations in relationships among data include, for example, specific unusual transactions or events, accounting changes, business changes, random fluctuations, or misstatements.\r\n\r\nWhen more persuasive audit evidence is desired from substantive analytical procedures, more predictable relationships are necessary to develop the expectation.\r\n\r\n*   Relationships in a stable environment are usually more predictable than relationships in a dynamic or unstable environment.\r\n*   Relationships involving income statement accounts tend to be more predictable than relationships involving only balance-sheet accounts because income statement accounts represent transactions over a period of time, whereas balance-sheet accounts represent amounts as of a point in time.\r\n*   Relationships involving transactions subject to management discretion may be less predictable.\r\n\r\nOther considerations during periods of instability and rapid change may include:\r\n\r\n*   Expectations based on “prior-year adjusted for change” may be difficult to develop.\r\n*   Expectations based on entity budgets or forecasts may not be appropriate as management may have difficulty developing forecasts in light of current circumstances.\r\n*   Relationships between two variables, historically consistent throughout the year, may be expected to vary during a period of instability and rapid change, depending on certain facts (e.g., margin).\r\n\r\nIf applicable, when interest rates or inflation rates are being used as the factor to develop the expectation, practitioners need to ensure assessment has been performed thoroughly as these rates may not be appropriate when the rates are constantly fluctuating and/or the economic environment is unstable.",
            "title": "Guidance for suitability of using substantive analytical procedure",
            "link": "",
            "domainLink": "",
            "sourcePublication": null,
            "sourceSection": null,
            "activeSourcePublication": null,
            "activeSourceSection": null,
            "minValue": null,
            "maxValue": null,
            "extendedMinValue": null,
            "extendedMaxValue": null,
            "isFsl": false,
            "parentRowId": null,
            "parentColumnId": null,
            "parentObjectType": "Guidance",
            "parentObjectName": "Question",
            "parentId": "d9c1c425-ff28-47c3-b7e6-06f8477002e2",
            "childId": null,
            "guidanceId": "00000000-0000-0000-0000-000000000000",
            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
            "sourceTodoId": null,
            "sourceSectionId": null,
            "listValueId": 0,
            "isExpandByDefault": false,
            "isVisualizationDashboard": false,
            "titleTranslationArgs": null,
            "isPanel": true
        },
        {
            "id": "8c95b311-8ed8-4b43-8a11-5248dc448353",
            "type": "Instruction",
            "text": "Substantive analytical procedure considerations:\r\n\r\n1.  Determine the suitability of substantive analytical procedures to address the identified risk(s) of material misstatements (including disaggregation of population and plausibility of relationship, if required).\r\n2.  Obtain the information needed to develop an independent expectation and evaluate the reliability of that information.\r\n3.  Plan the design of the substantive analytical procedure and evaluate whether it's sufficiently precise.",
            "title": "",
            "link": "",
            "domainLink": "",
            "sourcePublication": null,
            "sourceSection": null,
            "activeSourcePublication": null,
            "activeSourceSection": null,
            "minValue": null,
            "maxValue": null,
            "extendedMinValue": null,
            "extendedMaxValue": null,
            "isFsl": false,
            "parentRowId": null,
            "parentColumnId": null,
            "parentObjectType": "Instruction",
            "parentObjectName": "Question",
            "parentId": "ee6a42e4-3618-49b1-8372-bd4844021a06",
            "childId": null,
            "guidanceId": "00000000-0000-0000-0000-000000000000",
            "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
            "sourceTodoId": null,
            "sourceSectionId": null,
            "listValueId": 0,
            "isExpandByDefault": false,
            "isVisualizationDashboard": false,
            "titleTranslationArgs": null,
            "isPanel": true
        },
        {
            "id": "f994a96b-1ae9-4be8-ae0e-72283f3bcd94",
            "type": "Information",
            "text": "The control reliance approach is auto-populated based on the OE conclusion for the relevant control(s). The auto-populated response can be modified as follows:\r\n\r\nRelying on controls is selected:\r\n\r\nThe response can be manually changed. An indicator will appear beside the response to indicate that the auto-populated response has been overridden.\r\n\r\nNot relying on controls is selected:\r\n\r\nThe auto-populated response can only be changed by revising the OE conclusion for the relevant control(s) in the control common tool or the control testing working paper.\r\n\r\nNo response is selected:\r\n\r\nPopulate the OE conclusion for the relevant control(s) in the control common tool or the control testing working paper. ",
            "title": "",
            "link": "",
            "domainLink": "",
            "sourcePublication": null,
            "sourceSection": null,
            "activeSourcePublication": null,
            "activeSourceSection": null,
            "minValue": null,
            "maxValue": null,
            "extendedMinValue": null,
            "extendedMaxValue": null,
            "isFsl": false,
            "parentRowId": null,
            "parentColumnId": 1,
            "parentObjectType": "UITrigger",
            "parentObjectName": "UITrigger",
            "parentId": "aaedd08d-c956-48ad-8124-f2045fb35adc",
            "childId": null,
            "guidanceId": "00000000-0000-0000-0000-000000000000",
            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
            "sourceTodoId": null,
            "sourceSectionId": null,
            "listValueId": 0,
            "isExpandByDefault": false,
            "isVisualizationDashboard": false,
            "titleTranslationArgs": null,
            "isPanel": true
        },
        {
            "id": "04682df1-556a-4483-84e3-c224aa2613e4",
            "type": "Information",
            "text": "<p><table><thead><tr><th>Threshold not to exceed the lower of</th><th>Lower risk without control reliance</th><th>Higher risk without control reliance</th><th>Lower risk with control reliance</th><th>Higher risk with control reliance</th><th>Significant risk with control reliance*</th></tr></thead><tbody><tr><td>Percentage of disaggregated recorded amount, or</td><td>22%</td><td>15%</td><td>35%</td><td>25%</td><td>20%</td></tr><tr><td>Percentage of performance materiality</td><td>65%</td><td>45%</td><td>95%</td><td>90%</td><td>50%</td></tr></tbody></table></p><p>*For populations that contain a significant risk, we are required to perform substantive procedures that are specifically responsive to that risk.</p>",
            "title": "Threshold guidance",
            "link": "",
            "domainLink": "",
            "sourcePublication": null,
            "sourceSection": null,
            "activeSourcePublication": null,
            "activeSourceSection": null,
            "minValue": null,
            "maxValue": null,
            "extendedMinValue": null,
            "extendedMaxValue": null,
            "isFsl": false,
            "parentRowId": null,
            "parentColumnId": null,
            "parentObjectType": "Guidance",
            "parentObjectName": "Question",
            "parentId": "e0d9c8c7-0cd3-4770-85ca-5dedc1e3e469",
            "childId": null,
            "guidanceId": "00000000-0000-0000-0000-000000000000",
            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
            "sourceTodoId": null,
            "sourceSectionId": null,
            "listValueId": 0,
            "isExpandByDefault": false,
            "isVisualizationDashboard": false,
            "titleTranslationArgs": null,
            "isPanel": true
        },
        {
            "id": "154d952d-a68c-4aff-9765-f826c9881da0",
            "type": "Information",
            "text": "When we design a substantive analytical procedure, the population we are testing has the same RoMMs, processes, and controls so that the conclusions reached on the population can extend over the entire population. If the RoMMs, processes, or controls vary within the population, that is an indicator to further disaggregate the population before designing the substantive analytical procedure. In circumstances in which we are not able to develop an expectation that will be sufficiently precise to address the RoMM, it may also be beneficial to disaggregate the population. \r\n\r\nA disaggregated part is a portion of a population subject to examination for which we determine we can develop a sufficiently precise expectation that is likely to identify a material misstatement.As we disaggregate the audit population into smaller parts, there is an increase in the work required to develop expectations, identify significant differences, investigate differences, and evaluate findings because a separate threshold is applied for each disaggregated part. Disaggregating a population into too many parts may result in disaggregated populations that are not meaningful and provide no additional benefit to the precision of the expectation (i.e., further disaggregation does not increase the preciseness of the expectation). Therefore, we may only need to disaggregate to the extent necessary to adequately respond to the RoMM and enable us to detect misstatements that, if combined with misstatements in other classes of transactions, account balances, or disclosures, may be material.\" ",
            "title": "Guidance for disaggregation of population",
            "link": "",
            "domainLink": "",
            "sourcePublication": null,
            "sourceSection": null,
            "activeSourcePublication": null,
            "activeSourceSection": null,
            "minValue": null,
            "maxValue": null,
            "extendedMinValue": null,
            "extendedMaxValue": null,
            "isFsl": false,
            "parentRowId": null,
            "parentColumnId": null,
            "parentObjectType": "Guidance",
            "parentObjectName": "Question",
            "parentId": "34abbda6-b10d-4ac5-a307-08b8a10047ef",
            "childId": null,
            "guidanceId": "00000000-0000-0000-0000-000000000000",
            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
            "sourceTodoId": null,
            "sourceSectionId": null,
            "listValueId": 0,
            "isExpandByDefault": false,
            "isVisualizationDashboard": false,
            "titleTranslationArgs": null,
            "isPanel": true
        },
        {
            "id": "03568970-9f36-48d9-b6e7-52f801fbd865",
            "type": "Instruction",
            "text": "Use this textbox to document considerations related to the appropriate level of disaggregation. ",
            "title": "",
            "link": "",
            "domainLink": "",
            "sourcePublication": null,
            "sourceSection": null,
            "activeSourcePublication": null,
            "activeSourceSection": null,
            "minValue": null,
            "maxValue": null,
            "extendedMinValue": null,
            "extendedMaxValue": null,
            "isFsl": false,
            "parentRowId": null,
            "parentColumnId": null,
            "parentObjectType": "Instruction",
            "parentObjectName": "Question",
            "parentId": "4077afbf-d2d6-4bc3-82f7-e944e523f606",
            "childId": null,
            "guidanceId": "00000000-0000-0000-0000-000000000000",
            "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
            "sourceTodoId": null,
            "sourceSectionId": null,
            "listValueId": 0,
            "isExpandByDefault": false,
            "isVisualizationDashboard": false,
            "titleTranslationArgs": null,
            "isPanel": true
        },
        {
            "id": "548a434d-780a-43a9-b9bc-99a8e476cf63",
            "type": "Instruction",
            "text": "When the type of disaggregation is by account, complete the mapping of accounts in the following table and select the appropriate approach for developing expectation in the next table",
            "title": "",
            "link": "",
            "domainLink": "",
            "sourcePublication": null,
            "sourceSection": null,
            "activeSourcePublication": null,
            "activeSourceSection": null,
            "minValue": null,
            "maxValue": null,
            "extendedMinValue": null,
            "extendedMaxValue": null,
            "isFsl": false,
            "parentRowId": null,
            "parentColumnId": null,
            "parentObjectType": "Instruction",
            "parentObjectName": "Question",
            "parentId": "3a808795-c663-4a3d-9e46-73dc72e52ded",
            "childId": null,
            "guidanceId": "00000000-0000-0000-0000-000000000000",
            "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
            "sourceTodoId": null,
            "sourceSectionId": null,
            "listValueId": 0,
            "isExpandByDefault": false,
            "isVisualizationDashboard": false,
            "titleTranslationArgs": null,
            "isPanel": true
        },
        {
            "id": "1aa91e5a-3898-4374-9249-221f8774162f",
            "type": "Instruction",
            "text": "When the type of disaggregation is by others, add relevant rows for your disaggregation using the + icon and fill up the disaggregation table.",
            "title": "",
            "link": "",
            "domainLink": "",
            "sourcePublication": null,
            "sourceSection": null,
            "activeSourcePublication": null,
            "activeSourceSection": null,
            "minValue": null,
            "maxValue": null,
            "extendedMinValue": null,
            "extendedMaxValue": null,
            "isFsl": false,
            "parentRowId": null,
            "parentColumnId": null,
            "parentObjectType": "Instruction",
            "parentObjectName": "Question",
            "parentId": "9d78bd33-994a-4e92-adb7-c9d5c16162fd",
            "childId": null,
            "guidanceId": "00000000-0000-0000-0000-000000000000",
            "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
            "sourceTodoId": null,
            "sourceSectionId": null,
            "listValueId": 0,
            "isExpandByDefault": false,
            "isVisualizationDashboard": false,
            "titleTranslationArgs": null,
            "isPanel": true
        },
        {
            "id": "4feb10cd-13b3-465d-8207-f8a32a9517df",
            "type": "Instruction",
            "text": "Select the appropriate approach for developing expectation.",
            "title": "",
            "link": "",
            "domainLink": "",
            "sourcePublication": null,
            "sourceSection": null,
            "activeSourcePublication": null,
            "activeSourceSection": null,
            "minValue": null,
            "maxValue": null,
            "extendedMinValue": null,
            "extendedMaxValue": null,
            "isFsl": false,
            "parentRowId": null,
            "parentColumnId": null,
            "parentObjectType": "Instruction",
            "parentObjectName": "Question",
            "parentId": "a3b55989-cf03-485f-9c25-bbeb5aa48f61",
            "childId": null,
            "guidanceId": "00000000-0000-0000-0000-000000000000",
            "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
            "sourceTodoId": null,
            "sourceSectionId": null,
            "listValueId": 0,
            "isExpandByDefault": false,
            "isVisualizationDashboard": false,
            "titleTranslationArgs": null,
            "isPanel": true
        },
        {
            "id": "85a83a16-2108-43f6-af00-a6e31aeeb575",
            "type": "Information",
            "text": "Develop an expectation of current-year %fsli%.\r\n\r\nThere are different ways of developing the expectation. Common techniques may include developing an expectation using:\r\n\r\n%sap_approaches%\r\n\r\nThe suitability of the method use must be documented in the text box provided under \"Substantive analytical procedure considerations\"",
            "title": "",
            "link": "",
            "domainLink": "",
            "sourcePublication": null,
            "sourceSection": null,
            "activeSourcePublication": null,
            "activeSourceSection": null,
            "minValue": null,
            "maxValue": null,
            "extendedMinValue": null,
            "extendedMaxValue": null,
            "isFsl": false,
            "parentRowId": null,
            "parentColumnId": 4,
            "parentObjectType": "UITrigger",
            "parentObjectName": "UITrigger",
            "parentId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
            "childId": null,
            "guidanceId": "00000000-0000-0000-0000-000000000000",
            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
            "sourceTodoId": null,
            "sourceSectionId": null,
            "listValueId": 0,
            "isExpandByDefault": false,
            "isVisualizationDashboard": false,
            "titleTranslationArgs": null,
            "isPanel": true
        },
        {
            "id": "105f60dc-e15c-4d03-94ac-0524f4e3f43a",
            "type": "Information",
            "text": "Guidance string for population amount",
            "title": "",
            "link": "",
            "domainLink": "",
            "sourcePublication": null,
            "sourceSection": null,
            "activeSourcePublication": null,
            "activeSourceSection": null,
            "minValue": null,
            "maxValue": null,
            "extendedMinValue": null,
            "extendedMaxValue": null,
            "isFsl": false,
            "parentRowId": 2,
            "parentColumnId": null,
            "parentObjectType": "UITrigger",
            "parentObjectName": "UITrigger",
            "parentId": "3541e3e2-c091-40d5-920a-fa471f90e75e",
            "childId": null,
            "guidanceId": "00000000-0000-0000-0000-000000000000",
            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
            "sourceTodoId": null,
            "sourceSectionId": null,
            "listValueId": 0,
            "isExpandByDefault": false,
            "isVisualizationDashboard": false,
            "titleTranslationArgs": null,
            "isPanel": true
        },
        {
            "id": "f26e60a4-9c60-4722-b681-1de5d974ac66",
            "type": "Information",
            "text": "Additional procedures may be performed to document any unexplained amounts above threshold by:\r\n\r\n1.  Inquiring of management and obtaining appropriate audit evidence relevant to management’s responses; and\r\n2.  Performing other audit procedures as necessary in the circumstances.\r\n\r\nThis work can for example be documented by:\r\n\r\n1.  Directly documenting in the schedule available,\r\n2.  Documenting in a tickmark, or\r\n3.  Attaching a file with the required documentation.\r\n\r\nThe amount that is treated as the misstatement is a matter of professional judgment. At a minimum, the misstatement will be the total of the unexplained difference over the thresholds however could be a larger amount if we believe that is appropriate. Any unexplained difference above threshold has to be captured on the Summary of misstatements in WP 29600.01 Evaluate audit results including misstatements and explained on the conclusion part of this working paper.",
            "title": "Additional procedures",
            "link": "",
            "domainLink": "",
            "sourcePublication": null,
            "sourceSection": null,
            "activeSourcePublication": null,
            "activeSourceSection": null,
            "minValue": null,
            "maxValue": null,
            "extendedMinValue": null,
            "extendedMaxValue": null,
            "isFsl": false,
            "parentRowId": null,
            "parentColumnId": 9,
            "parentObjectType": "UITrigger",
            "parentObjectName": "UITrigger",
            "parentId": "f05efb92-9fdf-490d-be72-a424ce998d86",
            "childId": null,
            "guidanceId": "00000000-0000-0000-0000-000000000000",
            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
            "sourceTodoId": null,
            "sourceSectionId": null,
            "listValueId": 0,
            "isExpandByDefault": false,
            "isVisualizationDashboard": false,
            "titleTranslationArgs": null,
            "isPanel": true,
            "isActive": true
        },
        {
            "id": "faf370af-cfb3-48ba-a036-88419e608cee",
            "type": "Information",
            "text": "Please create the necessary custom ROMM(s), link the applicable assertion(s) to the custom ROMM(s), provide appropriate risk classification(s), and plan to perform further audit procedures to address the custom ROMM(s).",
            "title": "",
            "link": "",
            "domainLink": "",
            "sourcePublication": null,
            "sourceSection": null,
            "activeSourcePublication": null,
            "activeSourceSection": null,
            "minValue": null,
            "maxValue": null,
            "extendedMinValue": null,
            "extendedMaxValue": null,
            "isFsl": false,
            "parentRowId": null,
            "parentColumnId": null,
            "parentObjectType": "Guidance",
            "parentObjectName": "Question",
            "parentId": "432b0ef3-fa76-42ab-b723-0991e4026565",
            "childId": null,
            "guidanceId": "00000000-0000-0000-0000-000000000000",
            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
            "sourceTodoId": null,
            "sourceSectionId": null,
            "listValueId": 0,
            "isExpandByDefault": false,
            "isVisualizationDashboard": false,
            "titleTranslationArgs": null,
            "isPanel": true,
            "isActive": true
        },
        {
            "id": "03eb61b5-975f-4c6e-b431-869c2bde7fac",
            "type": "Instruction",
            "text": "Consider the nature and cause of the misstatement and document these considerations using the misstatement common tool in a timely manner. Link the misstatement common tool. \r\n\r\nIf applicable, capture the deficiency on the Summary of control deficiencies in WP 29600.01 Evaluate audit results including misstatements, update the documentation related to the control, and include a cross-reference to the control deficiency here.",
            "title": "",
            "link": "",
            "domainLink": "",
            "sourcePublication": null,
            "sourceSection": null,
            "activeSourcePublication": null,
            "activeSourceSection": null,
            "minValue": null,
            "maxValue": null,
            "extendedMinValue": null,
            "extendedMaxValue": null,
            "isFsl": false,
            "parentRowId": null,
            "parentColumnId": null,
            "parentObjectType": "Instruction",
            "parentObjectName": "Question",
            "parentId": "29f2eaf3-0e1d-4a20-ab7d-dc29d71ea737",
            "childId": null,
            "guidanceId": "00000000-0000-0000-0000-000000000000",
            "controlDataId": "9cfc8b14-ca5c-41f5-add3-d876342c88e7",
            "sourceTodoId": null,
            "sourceSectionId": null,
            "listValueId": 0,
            "isExpandByDefault": false,
            "isVisualizationDashboard": false,
            "titleTranslationArgs": null,
            "isPanel": true
        },
        {
            "id": "6d5a3027-ea87-4483-bda2-30363d6bb75d",
            "type": "Information",
            "text": "Guidance for Explanation for Input Used",
            "title": "",
            "link": "",
            "domainLink": "",
            "sourcePublication": null,
            "sourceSection": null,
            "activeSourcePublication": null,
            "activeSourceSection": null,
            "minValue": null,
            "maxValue": null,
            "extendedMinValue": null,
            "extendedMaxValue": null,
            "isFsl": false,
            "parentRowId": null,
            "parentColumnId": 3,
            "parentObjectType": "UITrigger",
            "parentObjectName": "UITrigger",
            "parentId": "e167cb62-a451-4ac9-8aa5-37c048dfc8eb",
            "childId": null,
            "guidanceId": "00000000-0000-0000-0000-000000000000",
            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
            "sourceTodoId": null,
            "sourceSectionId": null,
            "listValueId": 0,
            "isExpandByDefault": false,
            "isVisualizationDashboard": false,
            "titleTranslationArgs": null,
            "isPanel": true
        },
        {
            "id": "78992f8b-6c03-4250-84e1-a03feb265023",
            "type": "Information",
            "text": "Guidance forFactors to adjust the expectation",
            "title": "",
            "link": "",
            "domainLink": "",
            "sourcePublication": null,
            "sourceSection": null,
            "activeSourcePublication": null,
            "activeSourceSection": null,
            "minValue": null,
            "maxValue": null,
            "extendedMinValue": null,
            "extendedMaxValue": null,
            "isFsl": false,
            "parentRowId": 1,
            "parentColumnId": null,
            "parentObjectType": "UITrigger",
            "parentObjectName": "UITrigger",
            "parentId": "e167cb62-a451-4ac9-8aa5-37c048dfc8eb",
            "childId": null,
            "guidanceId": "00000000-0000-0000-0000-000000000000",
            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
            "sourceTodoId": null,
            "sourceSectionId": null,
            "listValueId": 0,
            "isExpandByDefault": false,
            "isVisualizationDashboard": false,
            "titleTranslationArgs": null,
            "isPanel": true
        },
        {
            "id": "5b33ebee-99e0-4dc2-81d2-deb132ba5312",
            "type": "Information",
            "text": "Guidance for Supportive Evidence",
            "title": "",
            "link": "",
            "domainLink": "",
            "sourcePublication": null,
            "sourceSection": null,
            "activeSourcePublication": null,
            "activeSourceSection": null,
            "minValue": null,
            "maxValue": null,
            "extendedMinValue": null,
            "extendedMaxValue": null,
            "isFsl": false,
            "parentRowId": null,
            "parentColumnId": 3,
            "parentObjectType": "UITrigger",
            "parentObjectName": "UITrigger",
            "parentId": "4fabb98d-61cf-44d3-9caa-42109d2e5aec",
            "childId": null,
            "guidanceId": "00000000-0000-0000-0000-000000000000",
            "controlDataId": "3f56c182-ca2e-4c40-8940-dc7128c09cf8",
            "sourceTodoId": null,
            "sourceSectionId": null,
            "listValueId": 0,
            "isExpandByDefault": false,
            "isVisualizationDashboard": false,
            "titleTranslationArgs": null,
            "isPanel": true
        },
        {
            "id": "2d8a8b49-0c2f-4a19-8e43-1651a9d9ee8d",
            "type": "ExternalReference",
            "text": "Performing Substantive Analytical Procedures Guide; Appendix A: Examples of plausible and predictable relationships",
            "title": "Performing Substantive Analytical Procedures Guide; Appendix A: Examples of plausible and predictable relationships",
            "link": "https://techlib.deloitteresources.com/#/toc?docid=0901ff81801b58d8%23pgroup_F5C78D9BE5344E9E954BC1A3238A1C5C",
            "domainLink": "https://techlib.deloitteresources.com/#/toc?docid=0901ff81801b58d8%23pgroup_F5C78D9BE5344E9E954BC1A3238A1C5C",
            "sourcePublication": null,
            "sourceSection": null,
            "activeSourcePublication": null,
            "activeSourceSection": null,
            "minValue": null,
            "maxValue": null,
            "extendedMinValue": null,
            "extendedMaxValue": null,
            "isFsl": false,
            "parentRowId": null,
            "parentColumnId": null,
            "parentObjectType": "UITrigger",
            "parentObjectName": "UITrigger",
            "parentId": "3bc79f98-ec06-4531-a76b-a2c4fc11f256",
            "childId": null,
            "guidanceId": "00000000-0000-0000-0000-000000000000",
            "controlDataId": "681d6647-9d9c-4859-8ca9-ce7332b4d450",
            "sourceTodoId": null,
            "sourceSectionId": null,
            "listValueId": 0,
            "isExpandByDefault": false,
            "isVisualizationDashboard": false,
            "titleTranslationArgs": null,
            "isPanel": true
        },
        {
            "id": "91478e68-7cdc-4c4f-8651-ec7d584b4abf",
            "type": "HardCodedUsingSystemGuidance",
            "text": "DtwpSignificantRiskGuidance",
            "title": "DTWP.SignificantRiskGuidance.Title",
            "link": null,
            "domainLink": null,
            "sourcePublication": null,
            "sourceSection": null,
            "activeSourcePublication": null,
            "activeSourceSection": null,
            "minValue": null,
            "maxValue": null,
            "extendedMinValue": null,
            "extendedMaxValue": null,
            "isFsl": null,
            "parentRowId": null,
            "parentColumnId": null,
            "parentObjectType": null,
            "parentObjectName": null,
            "parentId": "f64ba5fb-a27f-40a7-8c32-c81c37043b13",
            "childId": null,
            "guidanceId": "00000000-0000-0000-0000-000000000000",
            "controlDataId": "00000000-0000-0000-0000-000000000000",
            "sourceTodoId": null,
            "sourceSectionId": null,
            "listValueId": 0,
            "isExpandByDefault": true,
            "isVisualizationDashboard": false,
            "titleTranslationArgs": null,
            "isPanel": false
        }
    ],
    "hasGuidance": true,
    "extraData": null,
    "flowchartPreviewLink": null,
    "allowPastDateCalendar": true,
    "loading": false,
    "questionIdTrigger": null,
    "misstatementExportExcel": {},
    "questionClass": " ",
    "analyticVisualizationDataStored": {},
    "isNotSaveOnPlaning": null,
    "isHighlight": false,
    "isUploadedTrialBalance": true,
    "isCollapsedGroup": true,
    "relations": [],
    "isDisableButtonApplyFilters": false,
    "isCheckedMappedAccounts": true,
    "dataRef": {
        "refObject": "",
        "refType": "UITrigger",
        "wpQuestionId": "2a84c3b3-f5b0-48c6-869d-7811ff17cf15",
        "refColId": "",
        "refRowId": ""
    },
    "typeOfDisaggregation": 1,
    "activations": [
        {
            "id": "624162b8-7a07-4e1d-b64b-044090263253",
            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
            "sourceType": "Question",
            "sourceTypeCode": "17323599",
            "sourceWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
            "sourceQuestionId": "406d2283-9153-4b52-90dc-57f5fa49c6c0",
            "sourceObjectId": "e2be066b-fe05-47e6-9d62-a5ff44e7e492",
            "targetType": "Guidance",
            "targetTypeCode": "17323587",
            "targetWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
            "targetQuestionId": "432b0ef3-fa76-42ab-b723-0991e4026565",
            "targetObjectId": "432b0ef3-fa76-42ab-b723-0991e4026565"
        },
        {
            "id": "ca7caf83-0c34-4ada-9a56-04c1aae51fb0",
            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
            "sourceType": "Question",
            "sourceTypeCode": "17323599",
            "sourceWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
            "sourceQuestionId": "8044abc2-3056-473b-96b6-7a04dce06c95",
            "sourceObjectId": "30bfe0b7-ac63-479a-815e-8021d4049c97",
            "targetType": "Question",
            "targetTypeCode": "17323590",
            "targetWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
            "targetQuestionId": "093158bb-74bf-4f29-93a3-90ad58f05946",
            "targetObjectId": "093158bb-74bf-4f29-93a3-90ad58f05946"
        },
        {
            "id": "5ca73c14-e9ba-4cbe-aaba-6504c8fd0707",
            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
            "sourceType": "Question",
            "sourceTypeCode": "17323599",
            "sourceWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
            "sourceQuestionId": "8044abc2-3056-473b-96b6-7a04dce06c95",
            "sourceObjectId": "21fdfee6-4dab-4a15-8e84-4338f29230bc",
            "targetType": "Question",
            "targetTypeCode": "17323590",
            "targetWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
            "targetQuestionId": "093158bb-74bf-4f29-93a3-90ad58f05946",
            "targetObjectId": "093158bb-74bf-4f29-93a3-90ad58f05946"
        },
        {
            "id": "383ee8f8-ae07-4e78-91da-7eac5fba900d",
            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
            "sourceType": "Question",
            "sourceTypeCode": "17323599",
            "sourceWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
            "sourceQuestionId": "8044abc2-3056-473b-96b6-7a04dce06c95",
            "sourceObjectId": "30bfe0b7-ac63-479a-815e-8021d4049c97",
            "targetType": "Guidance",
            "targetTypeCode": "17323587",
            "targetWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
            "targetQuestionId": "29f2eaf3-0e1d-4a20-ab7d-dc29d71ea737",
            "targetObjectId": "29f2eaf3-0e1d-4a20-ab7d-dc29d71ea737"
        },
        {
            "id": "01392bc4-3c10-4034-9fe6-a734f4007e66",
            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
            "sourceType": "DTWWidgetUpdateSAPButton",
            "sourceTypeCode": "54490658",
            "sourceWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
            "sourceQuestionId": null,
            "sourceObjectId": "fb313e41-f88a-4359-a715-6d6294cb47ff",
            "targetType": "Section",
            "targetTypeCode": "17377912",
            "targetWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
            "targetQuestionId": null,
            "targetObjectId": "ce7842d2-1505-4100-bffb-1c725eb21cfe"
        },
        {
            "id": "d36dad89-c270-4080-9a73-e6f2dfcdfebf",
            "engagementId": "9c0afee4-f82d-442b-be47-933ae0620439",
            "sourceType": "Question",
            "sourceTypeCode": "17323599",
            "sourceWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
            "sourceQuestionId": "8044abc2-3056-473b-96b6-7a04dce06c95",
            "sourceObjectId": "21fdfee6-4dab-4a15-8e84-4338f29230bc",
            "targetType": "Guidance",
            "targetTypeCode": "17323587",
            "targetWPId": "1afd908d-1ffd-4b2c-baae-c7808d02eafa",
            "targetQuestionId": "29f2eaf3-0e1d-4a20-ab7d-dc29d71ea737",
            "targetObjectId": "29f2eaf3-0e1d-4a20-ab7d-dc29d71ea737"
        }
    ],
    "SAPGroupData": []
};

Tests:

local
var y = _.cloneDeep(x); x !== y
lodash
var y = _.cloneDeep(x); _.isEqual(x,y)