… The auditor’s assessment of control risk may be done in different ways … audit techniques or methodologies. The control risk assessment may be expressed using qualitative categories …

… ASA 315 also requires a separate assessment of control risk when assessing the risks of … on the operating effectiveness of controls, the auditor’s assessment of the  control risk is such that the assessment of the risk of material misstatement is the same …

… Based on the auditor’s previous assessment of the risks of material misstatement, for … judge that the application of analytical procedures as risk assessment procedures is sufficient for purposes of the …

… nature of identified risks of material misstatement, the assessment of such risks, and ultimately the persuasiveness …

The nature, timing and extent of the auditor’s further audit procedures are affected by, for example: The assessed risks of material misstatement, which affect the persuasiveness of the audit evidence needed and influence the approach the auditor selects …

… to one or more inherent risk factors or the auditor’s assessment of control risk. However, the auditor is not …

… of inherent risk); and Determining the reasons for the assessment given to the risks of material misstatement at …

… significantly from the information on which the risk assessment was based. For example, the auditor may have … originally contemplated, which may call into question the assessment of the risk of material misstatement (for …

… of one or more inherent risk factors and the auditor’s assessment of control risk. …

… provide additional information relevant to the auditor’s assessment of the risks of material misstatement at the … audit. In such cases, the auditor may assess or revise the assessment of the risks of material misstatement at the …