What's new in Audit International v2026.8.27 (2.716)

This version of Audit International includes amendments to the definition of a "listed entity". The amendments align with the revised definition of "publicly traded entity" in the International Ethics Standards Board for Accountants' (IESBA) Code of Ethics.

These narrow-scope amendments are effective for audits of financial statements with periods beginning on or after December 15, 2025.

French content is also available. Users can now switch between English and French.

Here's what's new in Audit International Cloud v2026.8.27 (2.716).

Updates

French language

Audit International now includes French content. Users can switch between English and French from the engagement's properties menu.

French is available for:

• Document and folder names

• Financial group names

• Checklists

• Letters

• Queries

• Sampling, test of controls and substantive analytical documents

The following areas do not currently support French:

• Certain product settings

• Analysis charts

New work programs and audit areas

This release adds audit areas and work programs that expand coverage across additional financial statement areas:

• Long-term employee liabilities (345.101)

• Provisions (350.101)

• Deferred income (355.101)

• Related parties (435.101)

• Income tax (440.101)

• Deferred tax (445.101)

• Payroll / employee benefits (1600.105)

• Other operating expenses (1650.101)

Each new audit area includes its primary work program and a query template (x.101Q). It also includes a substantive analytical procedures worksheet (x.120) and a substantive sampling - tests of details worksheet (x.125).

Where relevant, the audit area also includes an accounting estimate document (x.101E).

Existing documents B200, A300, C105Q and C105QT include updates for the new procedures and queries. All work programs also include new visibility conditions.

New documents

Publicly traded entity and revised ethical requirements

The revised IESBA Code of Ethics changes the definition of a "publicly traded entity". This release adds related procedures, tags and communication requirements across planning, completion and reporting documents.

Key updates include:

• A new "publicly traded entity" procedure and tag

• A new Ethical (including Independence) requirements section covering relationships, total fees and threats to independence

• Updated auditor communication responsibilities in the reporting checklist

All work programs also include new visibility conditions for fraud-related procedures, substantive analytical procedures and tests of controls.

What's new in Caseware Cloud Engagements

Audit International runs on the Caseware Cloud Engagements platform. This cycle includes the following platform enhancements. Each feature links to its release notes.

• Retain signoffs after unlinking from central planning — Signoffs synchronized during central planning remain on previously planned documents after an engagement is unlinked. This includes Prepared and Reviewed by approvals.

• Access the history viewer with simplified filters for end users — View engagement history through an interface filtered to the most relevant actions. The available actions are Access, Unlock, Lockdown and Import. Access the history from the Info dropdown.

• Create financial grouping structures across all user levels — Every user level can now create up to 10 financial grouping structures, with up to 40 per engagement. Each structure is managed independently. Previously, only primary authors could create structures, with a limit of three.

• Visibility conditions for risk assessments — Apply visibility conditions to individual areas and cycles on the risk assessment page. The feature uses the same framework as other visibility conditions. Previously excluded items become hidden overrides, with their reasons preserved.

• Export the Issues list to Microsoft Excel — The Export button on the Issues page downloads all issues and their comments to Excel. The export respects the current filters and sort order.

• Export the grouped trial balance to a formatted Excel spreadsheet — Tabular Excel Export produces a formatted trial balance with bolded headers, underlines and structured columns. The output is suitable for client review and working papers.

• Automate document and issue cleanup before engagement lockdown — An automated end-of-engagement process reviews diagnostics and removes unwanted financial statement versions. It retains selected issues to carry forward and deletes the remaining issues.

• Flag overridden risk levels in risk assessments — The feature flags manually overridden default risk levels at the Inherent Risk and Risk of Material Misstatement assertion level. This is useful when controls aren't tested and Control Risk defaults to the highest level.

• Support short and long year engagements — Support non-standard reporting periods with short and long year engagements. Previously, only annual engagements were supported. Only CSV import is supported for these engagements.

• Prevent engagement lockdown when work is incomplete — Optionally block lockdown while any visible document is unsigned or any issue is unresolved. This also disables the audit report date. Scheduled lockdowns show a warning but still complete. Issues flagged as Consideration for next year don't block lockdown.

• Downloaded documents keep the name displayed in the Documents page — Downloaded files use the name shown on the Documents page, including after a rename. This makes files easier to recognize and avoids duplicate original-name (1)/(2) files.

• Engagement-level permissions for more granular control — Apply engagement-level permissions to groups or individual users. Control whether they can lock or unlock an engagement, remove signoffs performed by other users or delete review notes created by other users.

• Unlink destination engagements in central planning — An Unlink button in the central planning hub removes the link when an engagement should no longer be centrally planned. For example, you can unlink an engagement after a carry forward. Unlinking is irreversible and disables central planning for the engagement.

• Enhanced reference copy for engagements — Download a ZIP reference copy containing PDF versions of all engagement documents. The copy also includes a web-based interface (index.html) that preserves the Caseware folder structure and each document's signoff status.

• Sort and filter issues by creator and document index on the Issues page — Sort issues by creator or associated document index in ascending or descending order. You can also apply multi-select, intersecting filters by type and status.

• Duplicate external documents in Cloud engagements — Create a copy of supported external files directly from the Documents page without downloading and re-uploading them. Supported files include Word, Excel, PDF and PowerPoint.

List of updated documents