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We are very pleased to introduce Creator to our Specialist Assignment Manuals. Those of you who are familiar with Creator from our company audit manual will already be aware of the benefits. For those of you who will be able to use Creator for the first time we have included a reference guide to getting started and using the Mercia audit system on your CD.

Benefits of Creator
Creator will enable you to improve the efficiency of your audit files in a number of ways:

• By providing a flexible approach to each assignment be it an audit, independent examination or audit exempt. You can create your own client specific work programmes, lead schedules, checklists and file dividers using Creator.
• Reduce unnecessary paperwork on file. The Creator programme is fully automated and is straightforward to use. Simply follow the menu driven instructions to select the required documentation that supports your approach. Only the relevant sections of the work programmes will then be produced.
• Develop risk-focussed, client specific work programmes. As the documents are created in Word, they can be tailored further either using the ‘copy, cut and paste’ commands or you may type in your own specific tests that reflect the particular circumstances of your client.
• The programmes may also be tailored further using a specially created toolbar, which enables you to delete tests at the click of a button. There is an option to strikethrough, rather than delete tests so that the partner can see which tests have been removed. Other buttons renumber and fix your work programmes once they have been tailored.
• The work programmes can be saved electronically so that they may be rolled forward and updated easily in future years.
• Each client-specific generated schedule will automatically include:
  - the client name;
  - year end;
  - initials of the person completing the assignment; and
  - the date the documentation was created.
• As the programmes are electronically based, they may be loaded on to your local network and used by any number of users within the firm.

If you have any queries about our manuals please contact Gill Johnston or call her on 028 3083 5588.