One audit procedure used to identify potentially unusual transactions is referred to as same, same different. An example would be two invoices which have the same vendor number, same invoice date, but DIFFERENT invoice amounts. Another example would be two employees who have the same first name, same last name, live in the same city, but have DIFFERENT social security numbers.

The procedures are as follows:

1. Select the same, same, different command from the menu:

The test will be done on fixed asset records to determine if any assets at a specific location, having the same useful life, have a different cost amount.

Once the parameters have been entered, the report can be ruin by clicking the "Run" button.

 

The report is shown and can also be pasted onto a blank area of an Excel worksheet.

The report can also be produced in work paper format - the following processing information is explained below:

Description Value Select Specify 'OK' to have this row processed, otherwise it will be skipped Data Source Specify the name of the Excel workbook, including directory or the name of the Access database which has the data to be analyzed Command Name ssd Command Description Same, same, different - check for unusual transactions Table Must enter either a sheet name followed by $ or else enter an Access table name Where An optional row selection statement may be made to narrow the analysis to just certain rows Column N/A Column String The names of the columns to be tested for duplicates are entered and separated by commas (if more than one column name is specified). If the column name contains embedded spaces then it must be enclosed in brackets. For example, to check for duplicate invoices defined as same vendor number, same invoice number and same invoice amount the specification would be: [Vendor Number], [Invoice Number], [Invoice Amount]. Note that the column names are case insensitive. Also, the order of the column names does not matter. Parm1 This command does not accept a first parameter parm2 count - this is a count of the number of columns being tested. In this example the count is 3 because there are three column values being tested - vendor number, invoice number and invoice amount. Theme No chart is produced, so this value is not applicable Title No chart is produced, so this value is not applicable   Return to electronic work paper home page The User Guide is available for download in PDF format. There is no license cost or restriction on use. The software handles Excel Workbooks (2003 and 2007), Access databases (2002 and 2007) as well as text format files (tab separated values, comma separated values). The system requires either Windows XP, Vista or Windows 7 to operate. Approximately 50 MB of disk storage is recommended with a minimum of 500 MB of memory.