CaseWare India FAQ

Tip Vid - What is OneForm?

What is OneForm?

OneForm is a free form workpaper (memo) designed by CaseWare International and updated to suit Indian requirements. OneForm is designed to provide a Microsoft Word type of experience, where it is easy to add, modify and change content.

Tip Vid - OneForm
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Why would it be used?

The OneForm document is designed for simpler engagements. For the experienced Auditors, they are able to document work or information required for the audit within the OneForm workpaper without completing larger dedicated work papers, programs or checklists.

For example, in the standard Audit System template we provide auditors with three separate worksheets to document information about understanding the entity.

OneForm is also flexible enough to allow the auditor to include larger checklists if they are completing a high-risk area. 

OneForm is also very efficient to complete as it offers a memo-structure with the ability to comment in detail and easily reference to external documents.


Who should use it?

The intent and application of OneForm must be understood by the engagement partner and team prior to commencing with the Audit as it is assumed that auditors using OneForm are familiar with all relevant standards and understand what to document in OneForm and when to use more detailed workpapers.

It is therefore aimed at Experienced Auditors with a thorough understanding of the auditing standards and their application.

Note: Selecting the OneForm profile does not replace all Audit System documents with a single document.


Can I add one form to an existing engagement file?

If previous engagement files have been tailored to meet the auditor’s client’s requirements then it may be counter-productive in adding the OneForm workpaper to existing engagements. At the end of the day, this is the engagement manager’s choice but they would need to consider a good business case for doing so. Technically it can be done with no problems.


Can I be confident that OneForm covers all areas of an audit?

It is important to note that all potential audit scenarios are not limited to what is in the OneForm workpaper. Engagement Partners and experienced auditors are required to utilise professional judgement with every engagement file.


Can I use OneForm for larger audits?

Again this is the engagement manager’s choice. However we would advise that the initial intent of OneForm was more for smaller engagement files.

How is the OneForm structured?

The OneForm memo is structured the same way as the Audit System Document manager, with the three phases. The document layout is broken into:

  • Phases - Top level phases of the audit, Phase A, B and C.
  • Stages - Stages within the top phases.
  • Areas - Areas to complete within each of the stages.

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