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Is positioned at the home page of the manual in the Deloitte Technical Library (DTTL
Audit Approach Manual 2010).
Provides a convenient starting point from which you can navigate to other areas.
Clicking on a navigational button will take you to that respective section of the manual.
There are various means by which to navigate back to the main menu from a section in
the manual.
Main menu navigational buttons:
Preface: Summarizes introductory information about the AAM.
Audit Approach Diagrams: Takes you to the Audit Approach Diagram (details below).
Pervasive: Generates hyperlinks for all of the pervasive AAM sections.
Process: Generates hyperlinks for topics in the AAM ordered in line with the audit
process.
Other Reporting: Generates hyperlinks for sections related to other reporting topics in the
AAM.
General: Generates hyperlinks for all of the general AAM sections.
Topic Index: Generates hyperlinks for all of the topics in the AAM sorted alphabetically.
Topics accessed through clicking on any of the navigational buttons, related topics, or links will
be opened in the Topic View.
Each link within the AAM will take you to a topic page.
You will stay within the respective topic page until you click on another link or navigate
back to the main menu.
Once in the topic view, navigation would be achieved through any of the options
previously explained above.
If you perform a search in the Deloitte Technical Library and wish to clear the search, this
can be done in one of two ways:
o Click on the Reset Search button in the top left corner of the screen
o Select the Search & Results menu, then select Reset.
Links:
Links are displayed in underlined green or blue text and link the user to (refer to the figure above
in the Topic View section for an example of how the link will appear):
Other topics or to particular paragraphs within a topic. For example, Planning the audit
2000.03.
Sections or paragraphs in the DTT Policies Manual (DPM). For example, DPM 3210.
Paragraphs in the International Auditing Standards (ISAs). For example, ISA 300.18.
Click on the backspace key while navigating in a particular topic page to return to the last
topic page that you were looking at or back to return back to the main menu.
Clicking on a link to particular paragraphs (e.g., 2000.03 above) takes you to the
particular topic/section that contains those paragraphs.
Search:
Quick Search:
This is a quick search function located at the top left corner of the Deloitte Technical Library.
When performing a quick search, you should:
o Input the word(s) you are searching for into the quick search navigation bar, and
o Click on the
Advanced Search:
This is an advanced search function that can be accessed by clicking on the Search and Results
button at the top navigation bar in the Deloitte Technical Library.
When performing an advanced search in the Audit Approach Manual, you should:
The number of search results per heading will be displayed in the Table of Contents
window.
Useful Tips:
Glossary:
Guides, Practice Aids and Frequently Asked Questions by Topic: Includes links to
resources that were developed to provide information and background on specific audit
topics and issues. They are intended to assist with the application and understanding of
the Audit Approach and provide a number of useful templates as well as additional
guidance on each stage of the audit engagement (planning, performing and concluding)
Guides: Supplemental guides that may be used as resource material in respect to general
audit information and background to improve knowledge when performing an audit,
supporting an audit, or understanding aspects of auditing. These guides are designed to
provide auditors with detailed examples, additional background, or practical assistance in
auditing.
Practice Aids: Includes links to resources that outline the requirements, policies, and
guidance related to specific audit topics and issues.
Frequently Asked Questions for the DTTL Audit Approach: Provides responses to
frequently asked questions on the topics of general information, information technology,
and group audits.
The Deloitte Guides, Practice Aids, and Frequently Asked Questions section is a useful starting
point when you require more guidance. You can begin by doing some of your own research
using these tools and then confirm your approach or plans with your field senior.
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