INSERT INTO spspridik_dev2.`_ref__process_items`
(code, name, view_component)
VALUES
(null, 'Engagement', 'jpia-engagement'),
('E100', 'Client acceptance/Client retention', 'jpia-client-ar'),
('E200', 'Letter of engagement', 'jpia-loe'),
('E300', 'Correspondences with management on audit matters', 'jpia-correspondences'),
(null, 'Planning', 'jpia-planning'),
('P100', 'Audit Planning Memorandum', 'jpia-planning-memo'),
('P110', 'Risk assessments', 'jpia-risk-assessments'),
('P120', 'Accounting estimates', 'jpia-acc-estimates'),
('P130', 'Fraud risk on revenue recognition', 'jpia-frrr'),
('P140', 'Management override of controls', 'jpia-moc'),
('P150', 'Related parties', 'jpia-rp'),
('P160', 'General IT Controls', 'jpia-it-controls'),
('P170', 'Planning Analytics', 'jpia-pa'),
('P200', 'Materiality', 'jpia-materiality'),
('P300', 'Significant risks', 'jpia-sr'),
('P310', 'Identification of significant financial statement areas', 'jpia-isfsa'),
('P400', 'Review of journal entries', 'jpia-rje'),
('P500', 'Using the work of an expert', 'jpia-uwe'),
(null, 'Completion', 'jpia-completion'),
('C100', 'Audit Completion Memorandum', 'jpia-completion-memo'),
('C200', 'Going concern assessment', 'jpia-gca'),
('C300', 'Consideration of law and regulations', 'jpia-clr'),
('C400', 'Subsequent events', 'jpia-sube'),
('C500', 'Misstatements (adjusted & unadjusted)', 'jpia-miss'),
('C600', 'Letter of representation from management', 'jpia-lorm'),
('C700', 'Deficiencies in internal control memorandum', 'jpia-dicm'),
('C800', 'Audited financial statements', 'jpia-afs'),
(null, 'Internal Controls', 'jpia-internal-controls'),
(null, 'Sales and receipts cycle', 'jpia-srcy'),
(null, 'Purchases and payments cycle', 'jpia-ppcy'),
(null, 'Conversion cycle - Production process and Inventories', 'jpia-ccy'),
(null, 'Human Resources cycle - Payroll expenses', 'jpia-hrc'),
(null, 'Treasury cycle - Cash & Bank and Investments', 'jpia-tcy'),
('IC100', 'System notes', 'jpia-srcy-snotes'),
('IC110', 'Flow chart', 'jpia-srcy-fchart'),
('IC120', 'Walkthrough test', 'jpia-srcy-twalk'),
('IC130', 'Test of controls', 'jpia-srcy-tcont'),
('IC200', 'System notes', 'jpia-ppcy-snotes'),
('IC210', 'Flow chart', 'jpia-ppcy-fchart'),
('IC220', 'Walkthrough test', 'jpia-ppcy-twalk'),
('IC230', 'Test of controls', 'jpia-ppcy-tcont'),
('IC300', 'System notes', 'jpia-ccy-snotes'),
('IC310', 'Flow chart', 'jpia-ccy-fchart'),
('IC320', 'Walkthrough test', 'jpia-ccy-twalk'),
('IC330', 'Test of controls', 'jpia-ccy-tcont'),
('IC400', 'System notes', 'jpia-hrc-snotes'),
('IC410', 'Flow chart', 'jpia-hrc-fchart'),
('IC420', 'Walkthrough test', 'jpia-hrc-twalk'),
('IC430', 'Test of controls', 'jpia-hrc-tcont'),
('IC500', 'System notes', 'jpia-tcy-snotes'),
('IC510', 'Flow chart', 'jpia-tcy-fchart'),
('IC520', 'Walkthrough test', 'jpia-tcy-twalk'),
('IC530', 'Test of controls', 'jpia-tcy-tcont'),
(null, 'Conduct of Audit', 'jpia-audit-conduct'),
('TB100', 'Trial balance & Management accounts', 'jpia-ac-tba'),
('TB110', 'Reconciliations', 'jpia-ac-reconc'),
(null, 'Working Papers', 'jpia-working-papers'),
(null, 'Funding', 'jpia-wp-fund'),
('K100', 'Share capital & Reservces', 'jpia-wpf-scr'),
('K200', 'Related parties balances and transactions', 'jpia-wpf-rpbt'),
('K300', "Directors' balances", 'jpia-wpf-db'),
('K400', 'Borrowings', 'jpia-wpf-brw'),
('K500', 'Cash and bank balances', 'jpia-wpf-cbb'),
(null, 'Investing', 'jpia-wp-invest'),
('L100', 'Property, plant and equipment', 'jpia-wpi-ppe'),
('L200', 'Invesments', 'jpia-wpi-invest'),
('L300', 'Intangibles', 'jpia-wpi-intang'),
(null, 'Conversion', 'jpia-wp-conv'),
('M100', 'Inventories', 'jpia-wpc-invent'),
(null, 'Revenue', 'jpia-wp-rev'),
('N100', 'Revenue', 'jpia-wpr-rev'),
('N200', 'Other income', 'jpia-wpr-oi'),
('N300', 'Trade receivables', 'jpia-wpr-tr'),
('N400', 'Other receivables', 'jpia-wpr-or'),
(null, 'Expenditure', 'jpia-wp-expend'),
('O100', 'Direct purchases', 'jpia-wpe-dp'),
('O200', 'Operating expenses', 'jpia-wpe-oe'),
('O300', "Trade payables", 'jpia-wpe-tp'),
('O400', 'Other payables', 'jpia-wpe-op'),
('O500', 'Unrecorded and contingent liabilities', 'jpia-wpe-ucl'),
(null, 'Statutory Audit', 'jpia-wp-staud'),
('S100', 'Statutory records', 'jpia-wpsa-sr'),
(null, 'Taxation', 'jpia-wp-tax'),
('T100', 'Tax computations', 'jpia-wpt-tax'),
(null, 'Group Audit & Consolidation', 'jpia-grpac'),
(null, 'Deliverables from Component Auditors', 'jpia-grpac-cadel'),
('G660', 'Letter of Representation from Component Auditors', 'jpia-grpac-cadel-lorca'),
('G670', 'Audit Questionnaire', 'jpia-grpac-cadel-aq'),
('G680', 'Audited Financial Statements of Components', 'jpia-grpac-cadel-afsc'),
('G690', 'Specific Audit Procedures Performed by Component Auditors', 'jpia-grpac-cadel-sappca'),
(null, 'Review of Work Performed by Component Auditors', 'jpia-grpac-carev'),
('G710', 'Summary of Key Findings & Conclusion', 'jpia-grpac-carev-skfc'),
('G720', 'Extracts of Audit Working Papers of Component Auditors', 'jpia-grpac-carev-eawpca'),
(null, 'Additional Work Performed by Principal Auditor', 'jpia-grpac-paaw'),
('G800', 'Desktop review of inactive company', 'jpia-grpac-paaw-dric'),
('G820', 'Additional Audit Procedures Performed by Principal Auditor', 'jpia-grpac-paaw-aapppa'),
(null, 'Consolidation Worksheets from Client', 'jpia-grpac-ccw'),
('G900.01', 'Consolidated Financial Position & Profit or Loss', 'jpia-grpac-ccw-cfppl'),
('G900.02', 'Consolidated Statement of Comprehensive Income', 'jpia-grpac-ccw-csci'),
('G900.03', 'Consolidated Statement of Changes in Equity', 'jpia-grpac-ccw-csce'),
('G910', 'Consolidated Adjustments', 'jpia-grpac-ccw-ca'),
('G920', 'Intra-Group Transactions & Balances', 'jpia-grpac-ccw-igtb'),
('G930', 'Non Controlling Interests', 'jpia-grpac-ccw-nci'),
('G940', 'New Business Acquired', 'jpia-grpac-ccw-ba'),
('G950', 'Goodwill', 'jpia-grpac-ccw-gw'),
('G960', 'Transaction with Non Controlling Interests', 'jpia-grpac-ccw-tnci'),
('G970', 'Disposal of Subsidy', 'jpia-grpac-ccw-ds'),
('G980', 'Associates & Joint Ventures', 'jpia-grpac-ccw-ajv'),
('G990', 'Joint Operations', 'jpia-grpac-ccw-jo')
