Master list of forms

The Master list of forms details all the EY GAM forms that have been or will be released along with providing:
• Information on whether the form is “Required” or “Optional”. The specific requirements for usage are indicated in its filena
• (R) in the file name indicates the form is required for all audits
• (R-DG) in the file name indigates the form is required for all audits following the Digital layer of GAM and optional for al
• The date the form was last modified

Types of forms

1. Canvas forms
Canvas forms integrate directly with the EY Canvas engagement and provide links to GAM guidance in EY Atlas. The form
create a Canvas Form, click the "Plus" icon in the support section of the relevant task in EY Canvas, or click "Add Form" fro

Canvas forms provide “profiling” options when they are created (i.e., selection of country-specific standards applicable to th
relevant audit approach, i.e. non-complex audits, audits of listed entities and PCAOB audits). Based on the profile selection
example, when Canadian Standards, French language and PCAOB-IA layer are selected, the form will include the documen
the International Standards of Auditing (ISAs)), the incremental requirements to meet the PCAOB standards, and the increm
Canada, and all content will be displayed in French.
Example:

This eliminates the need for teams to use multiple forms when performing procedures on an engagement with multiple repo
requirements under different standards).

Canvas forms rollforward

There are two options for Canvas rollforward behaviour. Some Canvas forms are set to not roll forward from the previous au
expected to remain the same year on year).
An indicator is included in the Master list tab to show which forms do roll forward and which don't.
ü - Form will roll forward in EY Canvas. The form will appear directly in the Evidence section of the related task (not in th
prior archived engagement
Ï - Form will not roll forward in EY Canvas (and will not be included in the Prior period evidence tab). A new form needs to
from the guidance section of the relevant task, or selecting Add è Canvas form from the task details.

2. Profiled forms
Most of the EY GAM forms provide “profiling” options within the forms that support the different audit approaches available
on the profile selections, the form automatically delivers the content that is relevant for that audit. For example, when PCAO
documentation requirements from core GAM (designed to meet the requirements of the International Standards of Auditing

This eliminates the need for teams to use multiple forms when performing procedures on an engagement with multiple repo
requirements under different standards).

3. Canvas enabled forms

Certain forms can import data from Canvas (e.g., WCGW and controls) to reduce the risk and inefficiency resulting from hav
our workpapers.

4. Technology enabled
Some forms are not profiled and are technology driven. These forms are often enabled in excel.

5. Flat forms
Some forms are not profiled. These are generally the forms that have been designed specifically to support the non-comple
Master list of forms
TBD - Form is not yet available. The modified date will be updated when the form is issued and published in EY Atlas.

Form type (for IT

Form # Form Title Core Digital Additional information Task(s) Modified date Atlas table of contents heading Rollforward behaviour
helpdesk reference)
433 Concurrence memorandum template Flat Word form Optional Optional Optional Optional 4-Dec-19 C&C - Other conclude forms n/a
433-IND Independence consultation memorandum template Flat Word form Optional Optional Optional Optional 28-Jan-20 Independence forms n/a

14 April 2022 3
 S&S
Profile Refer to for
Process Profile screen inofEY
Acceptance Canvas
Clients and Engagementsx tool
Form 113 Acceptance/Continuance risk factor response x form (Required)
101 101GL Global annual independence program (Reqx
113 Form 113 Acceptance/Continuance risk factor resx
EL Applicable engagement agreement x
274-A Form
Form 274-A
100-A Audit
EDAP considerations
PM, TE and SADrelated to amount
nominal COVI x (Core GAM - Optional, Digital G
EDAP 100-A & PMTE Form 800 APT (Required) x
104-A Form 104-A Fraud inquiries form (Required) x

103 Form 103 Entity-level controls form (Required) x

EDAP 100-B Form 100-B EDAP - Risks of material misstatementx

200 Post Form 200 summary

Accounts Post Estimates lead sheet (Required) x
EDAP 100-C & account summary Form 100-C EDAP Significant accounts (Core GAMx- Optional, Digital GAM - Require
EDAP 100-D Form 100-D EDAP - Significant classes of transact x
EDAP 100-E Form 100-E EDAP - Controls reliance strategy (Co x
104-B Form 104-B Fraud considerations form (Required)x
210-A Form 210-A Going concern risk assessment form x
211-A Form 211-A Laws & Regs - Obtain an understandinx
CRA summary
EDAP 100-F & CRA summary Form 100-F
Audit EDAP - CRA
plan summary x GAM - Required)
(Core GAM - Optional, Digital
/ SEM
EDAP 100-G & Audit plan summary / SEM Form 100 - G EDAP - Planned responses to significantx risks and estimates (Core GAM
Workplan Summary Workplan Summary
Form 437 KAM (Optional) x
266 Form 271 Climate-related risks (Optional) x
231 Form
Form 231
100-IITEDAP
Environment
Planningand high-level scoping
communications (Core xGAM - Optional, Digital GAM - Re
EDAP 100-I Sign off on final versions of communications or evidence
x of having made the comm

300-A Program for engagement quality review–audits (Scope and strategy)

 Post
Forminterim
100-J EDAP Revisions to audit strategy (Core GAM - Optional, Digital GAM - Required)
EDAP 100-J Form 822 ACT (Core GAM - Optional, Digital xGAM - Required)
274-C
451 Form 451 Reassess and evaluate form (Requx EDAP 100-L&K
274-B Form
Applicable workpapers and auditor's external specialist451
274-B Audit considerations related to x report
131 Form 131 EY specialist form (Required) x 430
211-B Form 211-B Laws
Form 210-B Going&concern
Regs Evaluate complianc
evaluation x
form (Required) Income tax revi
210-B Form 822 ACT (Core GAM - Optional, Digital xGAM - Required)
Applicable financial statement disclosure chex 432 (or SRM)

300-B Program for engagement quality review–audits (Interim execution)

EDAP 100-M

410
410 & Rep letter
460
438

300-C

Scope and strategy)

Conclusion Vy
Form 274-C Audit considerations related to COVID-
Form 100-L EDAP Conclude on financial statements (Core GAM - Optional, Digital GAM - Required)
x
Form 100-K EDAP Conclude on audit evidence for significant risks and estimates (Core GAM - Optional, Digital GAM - Required
Form 451 Reassess and evaluate form (Required) x
430GL Summary of audit differences (Required) x
Income taxSOCD
Form 431 review memorandum
(Optional)
Form 112 Significant risk form (Optional)
Form 432 SRM (Optional) x
Form 431 Summary of control deficiencies form (Op

Sign off on final versions of communications or

evidence of having made the communication
Form 100-M EDAP Communicate results of the
audit (Core GAM - Optional, Digital GAM -
Required)
Form 100-M EDAP Communicate results of the auditx (Core GAM - Optional, Digital GAM - Required)
Audit committee templates
Signed auditor's report
Form
412GL437 Keyofaudit
Letter matters formfor
representations (Optional)
those charged with governance (or an investigation sponsor) regarding non-compliance w
Sign-off on the draft version of the
Form 460 Review and approval summary letter of representation
(RAS) and retain(Required)*
– audit engagements on file
*Form
Other438review and approval
Documentation summaries
assembly form may apply to the audit.
(Required)
Form 440 Summary of documentation added after the report date (Required)
Final reports

Program for engagement quality review–audits (Year-end execution, conclusion and reporting)