(Ref: Para. 6 ) …

The results of such analytical procedures may identify a previously unrecognised risk of material misstatement.  In such circumstances, ASA 315 requires the auditor to revise the auditor’s assessment of the risks of material misstatement and modify the …

The analytical procedures performed in accordance with paragraph 6 may be similar to those that would be used as risk assessment procedures. …

(Ref: Para. 7 )  …

The need to perform other audit procedures may arise when, for example, management is unable to provide an explanation, or the explanation, together with the audit evidence obtained relevant to management’s response, is not considered adequate. …