What happens when I ’Change the Assertions’ in FSA?

The FSA worksheet provides the functionality to pick and choose which assertions are applicable for each FSA. This will have a global effect on the audit engagement file. It will hide these assertion rows in:

  • The FSA worksheet;
  • The risk reports;
  • The DARTs (Detailed Audit Response Table) of the appropriate program, as well as removing procedures tagged to these assertions (from the ‘audit’ menus, use Procedures | Review Deleted Procedures).


Open the FSA worksheet and follow the steps below to pick and choose the relevant assertions:

  1. Right-click on the appropriate FSA item and select Change Assertions. The ‘Change assertion’ screen will appear.

  2. De-select the assertions not required for that particular FSA. Click OK to process.

  3. If you open the addressed Program you will see that it has removed the assertion(s) from the DART (Detailed Audit Response Table). 

  4. In the same program, any procedures tagged to the irrelevant assertions will now be removed as well. 

    Note: When you open the Program you should always select Procedures | Review  Deleted Procedures to review which procedures have been removed. You are able to Right-click and Restore Procedure at any-time.

    Note: For the procedures to actually be deleted via the FSA optimiser, the engagement must done several processes for this to work. If there are procedures that are assigned to an irrelevant assertion (which you have de-selected in step 2) which have not been deleted, it may be due to one of the following reasons:

    • The procedures is also grouped with other assertions that have not been turned off.
    • Materiality has not been calculated or FSA has not been refreshed. This will impact the procedures from being deleted.
    • You have not made a residual risk selection for the associated FSA in the FSA worksheet.



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