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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 have worked closely with two software houses to develop truly paperless audit systems.  We believe these two approaches offer firms a choice of platforms from which to use the Mercia audit methodology.

Since 2003 “Caseware Audit” has been available from Credence Software Limited (exclusive UK distributors of Caseware software).  The “Caseware Audit” system was developed using the Mercia audit methodology.

In 2007 a Mercia version of the CCH ProSystem Audit Automation software was developed, building on the platform of the well known ProAudit software.

If you are interested in finding out more either contact Andrew Paul on 0116 258 1200 or visit CaseWare or CCH .