> 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/how-to-guides/materiality-and-scope/bringing-line-items-in-scope.md).

# Bringing line items into scope

1. Based on professional judgement (based on materiality, coverage per line item and qualitative aspects such as the presence of risks on a line item, among other things), you determine whether a line item is in scope for an audit unit or not. You do this by clicking on the line item. The relevant cell will then turn green. See further page [Scoping of audit units (group components)](/engyon/en/reference/group-audits/scoping-of-audit-units-group-components.md), here you will also find a recommended method for scoping of non-significant components.
2. If you want to bring a line item in scope at group level, click the cell in the <kbd>Elimination</kbd> column (subtitle <kbd>Group</kbd>), even when it shows 0 or has no figures. When you scope at least one audit unit, <kbd>Elimination</kbd> turns green as well.
3. When the scope is completed and approved, you can **lock** it. When the scope is locked, you can no longer bring line items in or out of scope. This makes it clear to the audit team which line items are and which line items are not in scope. Should adjustments be needed after all, it is possible to unlock the scope again. The lock can only be unlocked by users with the Auditor or Engagement Leader role.
4. When the scope is recorded, standard procedures can be added automatically for all line items that are in scope of the audit. You can start this process by pressing the antenna icon (<i class="fa-tower-broadcast">:tower-broadcast:</i>). The plus icon (<i class="fa-plus">:plus:</i>, <kbd>Add procedure</kbd>) sits on the test plan of the line item. The antenna creates that test plan for line items that are in scope. Without a test plan, the plus icon is absent.

{% hint style="info" %}
Have you already clicked on the antenna icon after importing figures, and then changed the mapping or the scope? Check in <kbd>Scope</kbd> that the correct line items are still green (in scope). Then click on the antenna icon again. For line items that already have general procedures, Engyon reuses that plan and skips existing steps. For line items that are in scope but do not yet have a block of general procedures, Engyon creates them now. Extra general procedures that you have added yourself will not disappear.
{% endhint %}

The filter options for the `Scope` screen are in [Scope](/engyon/en/reference/materiality-and-scope/scope.md#filter-options).

### Minimal procedures for line items without risk (Standard 330.18)

For every material financial statement line item, it applies that it can in principle contain a potential misstatement as a result of errors. For that reason, an inherent risk is in principle identified for every material financial statement line item on one or more relevant assertions. This concerns the risk that the financial statement line item contains a misstatement as a result of errors.

The auditor can, however, conclude with substantiation that **no inherent risk** is present in a material financial statement line item. This can, for example, be the case when the line item is material in size, but so limited in nature that it is **highly unlikely** that it contains an error large enough to lead to a material misstatement in the financial statements.

On the basis of Standard 330.18, substantive work must be performed for **every material line item or flow**, regardless of the assessed risks. If the risk of a material misstatement is assessed so low that no risk is identified, performing substantive procedures can suffice, which 'confirms' that not identifying a risk was justified and the initial risk assessment is therefore correct.

In Engyon, the general procedures **'basic reconciliation and reporting'** and **'conclusion'** are automatically created for all line items that are in scope, when the antenna icon (<i class="fa-tower-broadcast">:tower-broadcast:</i>) is pressed in the scoping screen.

**By default**, these minimal procedures are created **at group level**, so that they occur once per line item.

In the screen that opens after clicking on the antenna icon (<i class="fa-tower-broadcast">:tower-broadcast:</i>), you can expand **Configuration**. There you will find the option **Create procedures for components**. If you turn this on, the same minimal procedures will also be created per in-scoped audit unit. That option is a **one-off action** for this click; Engyon does not remember the checkbox as a permanent setting.

{% hint style="info" %}
Do you already see the same minimal procedures on the group **and** on audit units? Then delete the copies on the audit units and leave reconciliation and conclusion at group level. This has no further consequences for the audit. Do not delete specified risk procedures.

Copying or linking via the [test plan per line item](/engyon/en/reference/checks/test-plan-per-line-item.md#copy-or-link-substantive-procedures-to-different-test-plans) is a different mechanism: with this you consciously reuse a substantive procedure on multiple test plans. That is not the way to resolve antenna duplicates.
{% endhint %}

The content of the procedure **'basic reconciliation and reporting'** is line item specific, but always contains procedures regarding:

* reconciliation with the accounting records;
* reviewing the specification for unusual items and particulars;
* audit of presentation and disclosure.