> For the complete documentation index, see [llms.txt](https://engyon.gitbook.io/engyon/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://engyon.gitbook.io/engyon/en/admin/organisation/preferences.md).
# Preferences
What the preferences under Options → Organisation do for new audits.
Under Options → Organisation → Preferences you set the default for new audits. During [Creating an audit](/engyon/en/admin/organisation/create-an-audit.md) you can still expand these choices per audit. After creation, you can no longer change them.
The switches show Yes or No.
## General
| Preference | What it is |
| ------------------------------ | --------------------------------------- |
| Default language | Default language for new audits |
| Default color theme | Default view for new users of this firm |
## General audit settings
| Preference | What it is |
| --------------------------------------------------------------- | -------------------------------------------------------------------------------------------- |
| Risk model | `3 points model` or `Audit risk model`. Determines how evidence on the test plan is recorded |
| File requests are numbered | Whether file requests receive a number |
| Number of days to archiving after the signature date | How many days after signing the audit goes to archive (0–60) |
With the **3 points model**, you provide quantitative evidence per substantive procedure on the test plan. See [training module 8: risk approach (3 points model)](/engyon/en/training/training-english/module-8-risk-response-three-point-model.md).
With the **Audit risk model**, you provide qualitative evidence with an explanation. See [training module 8: risk approach (Audit Risk Model)](/engyon/en/training/training-english/module-8-risk-response-audit-risk-model.md).
## External systems used for procedures
If the switch is set to **No**, the procedure is **inside** the audit. If it is set to **Yes**, you perform that procedure outside Engyon. If you later set the switch to **Yes**, the procedure stays in audits that already exist. That work step, such as **Engagement acceptance**, has no trash icon. During execution, open that procedure and click the icon :ban:at the top right. The tooltip is Mark as not applicable. Then click Save. Which procedures you can delete is described in [Deleting a procedure](/engyon/en/reference/procedures.md#deleting-a-procedure). The headings below are the labels on the screen.
### Client acceptance outside the audit
If **No**, the work step **Assessment of corruption risk and integrity risk** is included in the audit, including:
1. Obtain an understanding of the corruption risk based on the client acceptance process and the client due diligence.
2. Obtain an understanding of the integrity risk based on the client acceptance process and the client due diligence.
### Wwft outside the audit
If **No**, the work step **Anti-Money Laundering and Anti-Terrorist Financing Act** is included in the audit, with the following questions/activities:
1. Record by whom the auditor was appointed.
2. Record the date of the extract from the Chamber of Commerce (KVK).
3. Obtain an understanding of whether there is a body charged with supervisory tasks, such as a Supervisory Board of the client.
4. Record the KVK number of the entity.
5. Obtain an understanding of whether the client has an Audit committee.
6. Determine who is designated as UBO or UBOs for this entity.
7. Obtain an understanding of where and by whom the UBO has been identified.
8. Obtain an understanding of whether the UBO data of the designated board members match the records in the UBO register.
9. Record how the client's risk in the context of the Anti-Money Laundering and Anti-Terrorist Financing Act has been assessed.
10. Archive the identification documents according to firm guidelines.
### Engagement acceptance outside the audit
If **No**, the work step **Engagement acceptance** is included in the audit, with the following questions/activities:
1. Record the contract with the entity for the performance of the service.
2. Obtain a signed engagement letter.
3. Has management confirmed in writing that they are responsible for the preparation of fair financial statements?
4. Has management confirmed that they are responsible for internal control that prevents or detects fraud or errors with a material effect?
5. Determine that the required capacity and professional competence are sufficiently available for the performance of the engagement.
6. Determine that the budget for the engagement is sufficient to perform it in accordance with applicable laws and regulations.
7. Consider whether relevant information from previous or other engagements should be included to identify risks of material misstatement.
8. Is the auditor limited in their work in a way that would lead to a disclaimer of opinion?
9. Determine that there are no contradictions between the applied financial reporting standards and additional legal requirements.
10. Does a legally prescribed modified auditor's report lead to misunderstandings, and does management agree to additional explanations or adjustment of the report if the financial reporting framework proves unacceptable?
11. Determine that the financial statements of the previous financial year meet the publication requirements.
12. Do the above outcomes lead to a threat of more than negligible significance and is it not possible to eliminate this threat or reduce it to an acceptable level?
## Templates used in audits
### Sampling template in use
If **No** (no separate template outside Engyon), Engyon adds these activities to work steps with a sample:
1. Population
2. Sample size
3. Selection method
4. Source documents
5. Outcomes
6. Deviations
If you do have your own template, you load the outcomes of the sample as audit documentation.
### Substantive analytical procedure template in use
If **No**, Engyon adds these activities to work steps with a substantive analytical procedure:
1. Suitability of substantive analytical procedure
2. Source
3. Expectation
4. Threshold value
5. Exceedance
6. Outcomes
If you do have your own template, you load the outcomes of the SAP as audit documentation.