Think I forgot to test an automated control...how screwed am I ?

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Mistakes happen and the audit won’t come to halt if you have to do a few extra procedures because you tested out of period. That being said, on behalf of RA that gets a ton of shit dumped over the fence by audit people saying it’s not my problem: screw all of you that think it’s no big deal. If it’s a legit mistake and this is the only one (or they are minimal), I will definitely help you out. When you toss over 70 key reports in January and 8 automated controls that you could have identified in August but were just lazy, that makes my life hell. Please be considerate of your RA colleagues that have been in busy season since Labor Day.

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Nah just make it up - it will be our fishbowl secret

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That's not too bad. I've been on three first year audits in a row now- I can tell you that you're not going to be the first Associate in history to send a late control to RAS.

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Still 2 days left in the year. But really you’re not screwed. If it’s automated yes we’re meant to do a test of one in the audit period... but you could argue configurations were all in place before YE. Especially if there’s last change dates etc

Exactly what PwC2 said. Just try to show that it hasn’t changed during (or after) the audit period. If there were changes find a change ticket explains what changed and twist it to say that nothing important changed

In all seriousness just tell the manager right away - give them s chance to come up with the solution - mistakes happen and better to let them know before YE in case it is significant there is still time to fix it jopefilly

Determine not a key control? Don't test it ? Profit ?

@PwC 4- Preach 🙌🏼 The audit team I work with just tossed over 60+ key reports that RA has to start testing next month. YE isn't until 2/4 but have to finish the audit by end of Feb. Makes me want to cry thinking about it 😭

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