… as appropriate, to an audit of other historical financial information. …

… Risks at the financial report level relate pervasively to the financial report as a whole and potentially affect many … be prevented, or detected and corrected, on a timely basis by the entity’s system of internal control. …

… – Representations, explicit or otherwise, with respect to the recognition, measurement, presentation and disclosure of information in the financial report which are inherent in … financial reporting framework.  Assertions are used by the auditor to consider the different types of potential …

… actions or inactions that could adversely affect an entity’s ability to achieve its objectives and execute its strategies, or from the setting of inappropriate objectives and strategies. …

… Controls – Policies or procedures that an entity establishes to achieve the control objectives of management or those charged with … statements of what should, or should not, be done within the entity to effect control.  Such statements may be …

… General information technology (IT) controls – Controls over the entity’s IT processes that support the continued proper …

… Information processing controls – Controls relating to the processing of information in IT applications or manual information processes in the entity’s information system that directly address risks to …

… Risks of material misstatement identified and assessed by the auditor include both those due to error and those due to … assessment procedures and related activities to obtain information that is used to identify, assess and respond to …

… The auditor’s risk identification and assessment process is … iterative and dynamic.  The auditor’s understanding of the entity and its environment, the applicable financial … misstatement.  In obtaining the understanding required by this ASA, initial expectations of risks may be developed, … audit procedures in accordance with ASA 330, or if new information is obtained. …