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	117.8 Ops/sec
lodash	61.5 Ops/sec

HTML Preparation code:

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

Script Preparation code:

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                "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?",
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                "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": ""
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            {
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                "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?"
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            {
                "id": "0e77fcfc-8cf0-4575-9960-418886263301",
                "contentType": "Message",
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            {
                "id": "cefa9c4f-ba34-4632-92a0-41b4d6135a96",
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            {
                "id": "2d4bc633-51c8-41b4-8432-426f423e2ecc",
                "contentType": "Message",
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                "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": ""
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            {
                "id": "4b57e1f5-cbf2-441b-b085-43516802c389",
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            {
                "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",
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                "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.",
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            },
            {
                "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"
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                "contentText": "This control common tool has been unlinked from all locations, including this one. Save and refresh to remove the control common tool link.",
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            {
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                "messageId": "Modal_GN_Both_Signoffs",
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                "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"
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            {
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                "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'.",
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                "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.",
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            {
                "id": "9af40c2c-d86a-4731-9e6f-4b22b7520d4b",
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            {
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                "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. 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                "name": "Delete this row?"
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                "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.",
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                "messageType": "attention",
                "contentText": "Please select responses in common parameters to be able to select this checkbox and try again",
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                "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’.",
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                "messageType": "attention",
                "contentText": "There is no content area mapped to this ABCOTD. Go to the trial balance mapping view to assign a content area.",
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                "contentText": "The amount based on the threshold calculation and recorded amount",
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                "name": "Are you sure you want to unlink all instances of the ROMM?"
            },
            {
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                "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.",
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                "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.",
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            },
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                "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",
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                "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.",
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                "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.",
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            },
            {
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                "messageId": "ATC_Error",
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            {
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                "messageType": "attention",
                "contentText": "You cannot change the selection of \"Financial statement level\" or Group/Component of a closed flag.",
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            {
                "id": "71d0f689-5378-4bb2-bade-75e6f9cd21f4",
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                "contentType": "Message",
                "messageId": "Alert_MaterialityValues_NotSet_StandaloneAudit_GroupAudit",
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                "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.",
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            {
                "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>",
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                "contentType": "Tooltip",
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                "contentText": "Difference between total from approach selection table and population amount",
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            {
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                "messageId": "PreventUpdateRoomFromRAWhenRAAllRommNrpmmnGuidance",
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                "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'",
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            {
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                "contentText": "\"If you delete this IUC(s), all data in relation to this IUC(s) is removed from the control testing working paper.\"",
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            },
            {
                "id": "f6a41dfe-7417-4a1d-9ced-7c368357f494",
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                "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",
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            {
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                "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": ""
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            {
                "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.",
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            {
                "id": "b45a1702-b0d2-4fe6-80b8-7daa0c8be24f",
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                "contentText": "You have already signed off as a preparer on one or more working papers, do you want to sign-off again?",
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            {
                "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.",
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            {
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            {
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                "contentType": "Message",
                "messageId": "ModalGroupDashboardReviewNotes",
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                "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.",
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            {
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                "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"
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            {
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                "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’.",
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            {
                "id": "5c69d186-71b4-4788-abe1-82654129e48d",
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                "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.",
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            {
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                "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).",
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            {
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                "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>",
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            {
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                "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'.",
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                "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.",
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            {
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                "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'",
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                "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"
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                "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?",
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            },
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                "messageType": "attention",
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                "contentText": "Below are tailoring questions that apply to multiple ABCOTDs. Hover over the Tailoring question ID to display relevant ABCOTDs.",
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                "contentType": "Message",
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                "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? ",
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            {
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                "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’.",
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                "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.",
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                "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.",
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                "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?"
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                "messageId": "Alert_BP_ROMM_Remote",
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                "contentText": "This ROMM is NRPMM due to a tailoring question and so the classification cannot be changed. ",
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                "contentText": "You cannot change the 'Financial statement level' of a closed flag.",
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                "contentText": "Total amount from trial balance",
                "name": ""
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                "name": "You are about to delete existing work in this working paper"
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                "contentText": "The unexplained amount between the difference and recorded amount",
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                "messageType": "attention",
                "contentText": "Investigate further if the Remaining difference is above CTT.",
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                "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.",
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                "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. ",
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            {
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                "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",
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            {
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            {
                "id": "3d0005e0-407d-4fd0-9943-b8481a190d60",
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                "contentText": "Deleting will result in losing all information within the column. Are you sure you would like to delete this column?",
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            {
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                "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",
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                "contentType": "Message",
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                "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?",
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            {
                "id": "5e0c2e2a-be96-4626-a4d8-ba580bdd64bf",
                "contentType": "Message",
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                "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. ",
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            {
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                "contentType": "Tooltip",
                "messageId": null,
                "messageType": "attention",
                "contentText": "Only custom procedures can be associated to a standard ABCOTD/assertion pair",
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            {
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                "messageType": "Modal",
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                "contentType": "Message",
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                "messageType": "attention",
                "contentText": "There are no selected assertions for <ABCOTD> at the Group level",
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                "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.",
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                "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>",
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                "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?"
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                "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. ",
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            {
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                "messageType": "attention",
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                "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)",
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                "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.",
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                "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. ",
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                "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>",
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                "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.\" ",
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            "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)",
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            "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.",
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            "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.",
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            "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. ",
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            "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>",
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            "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.\" ",
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            "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\"",
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            "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.",
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Tests:

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