Analytical procedures performed to obtain an understanding of the entity and its environment and to identify and assess risks of material misstatement may identify aspects of the entity of which the assurance practitioner was unaware and may assist in …

… that has been obtained and the identification and assessment of risks are sufficient to meet the objective …

Obtaining an understanding and identifying and assessing risks of material misstatement is an iterative process.  Procedures to obtain an understanding of the entity and its environment and to identify and assess risks of material misstatement by …

Performing procedures on location at a facility (or having another assurance practitioner perform such procedures on behalf of the assurance practitioner) may be done as part of planning, when performing procedures to identify and assess risks of material …

… emissions reporting; and The results of the entity’s risk assessment process.   R.     The assurance practitioner … matters relating to emissions reporting; The entity’s risk assessment process; Control activities relevant to the …

The assurance practitioner shall determine performance materiality for purposes of assessing the risks of material misstatement and determining the nature, timing and extent of further procedures. …

Further procedures – Procedures performed in response to assessed risks of material misstatement, including tests of controls (if any), tests of details and analytical …

The procedures to obtain an understanding of the entity and its environment and to identify and assess risks of material misstatement shall include the following: (Ref: Para. A52–A53 , A62 ) Enquiries of those within the entity who, in the assurance …

… To obtain more persuasive evidence because of a higher assessment of risk of material misstatement, the assurance …

Limited Assurance Reasonable Assurance Analytical Procedures Performed in Response to Assessed Risks of Material Misstatement L.     If designing and performing analytical procedures, the assurance practitioner shall: (Ref: Para. A90(c) , A100–A102 ) …