… activities within the control environment, monitoring of controls, and other components of internal control, as described in ASA 315. [36] …

… and extent of testing of the operating effectiveness of controls relating to accounting estimates, the auditor may … of transactions; The effectiveness of the design of the controls, including whether controls are appropriately … The monitoring of controls and identified deficiencies in internal control; The nature of the risks the controls are …

… an appropriate foundation for the other components of internal control and whether those other components are …

… the entity and its environment, including the entity’s internal control. The requirements in paragraph 13 of this …

… those charged with governance significant deficiencies in internal control identified during the audit. [64]  Such significant deficiencies may include those related to controls over: The selection and application of significant …

… in relation to, or to provide an assurance conclusion on, internal control. In these and other similar circumstances, …

… For entities with an internal audit function, its work may be particularly …

… determining whether there is a significant deficiency in internal control with regard to the entity’s risk assessment …

… of the entity and its environment, including the entity’s internal control, related to the entity’s accounting … risk factors to a lesser degree and there may be fewer controls relevant to the audit. If so, the auditor’s risk …