This appendix explains the objectives and scope of the entity’s business model and provides examples of matters that the auditor may consider in understanding the activities of the entity that may be included in the business model. The auditor’s …

This appendix provides further explanation about the inherent risk factors, as well as matters that the auditor may consider in understanding and applying the inherent risk factors in identifying and assessing the risks of material misstatement at the …

The entity’s system of internal control may be reflected in policy and procedures manuals, systems and forms, and the information embedded therein, and is effected by people. The entity’s system of internal control is implemented by management, those …