Technical Manuals >

Increasingly firms are able to envisage truly paperless assignments, though many do struggle with the initial concept that the audit file as they have always known (and loved) it, will be a thing of the past. Familiar barriers we hear to the paper free concept are:

• "paper is the only reliable format for our audit evidence"
• "we would never know by whom or when signing off occurred"
• "nothing would ever be safe or secure".

The list goes on but the facts remain the same. The paper free audit is the answer to efficiency. There is nothing in any of the auditing standards, rules or regulations that prevents this from happening.

At Mercia we have believed in this concept for a long time and are thus delighted to announce that our own audit manual is available in a fully electronic format.

You may already be aware that Credence Software Limited (exclusive distributors in the UK and Ireland of Caseware software) have developed a truly paperless audit system based on the Mercia methodology. "Caseware Audit" can operate independently from accounts production functions and will work with all accounts production packages.

If you are interested in finding out more either contact Brendan Howard on 042 9323 715 or for a quote or demonstration call Simon Warren on +44 (0) 1580 213700 or visit CaseWare.