… The assessment of the risk or the nature of the assertion is relevant to the design of tests of details.  … tests of details related to the existence or occurrence assertion may involve selecting from items contained in a … other hand, tests of details related to the completeness assertion may involve selecting from items that are expected …

… assessment of the risks of material misstatement at the assertion level is performed by assessing inherent risk and … affect the susceptibility to misstatement of relevant assertions. [3] The auditor’s assessed risks, including the … certain audit procedures may be more appropriate for some assertions than others. For example, in relation to revenue, …

… may provide relevant audit evidence relating to certain assertions, there are some assertions for which external confirmations provide less …

… Not all assertions within a material class of transactions, account … to be performed, the auditor’s consideration of the assertion(s) in which, if a misstatement were to occur, …

… or detecting and correcting, material misstatements at the assertion level. …

… of the identified risks of material misstatement at the assertion level provides a basis for considering the … the assessed risk of material misstatement for a particular assertion;  Performing only substantive procedures is appropriate for particular assertions and, therefore, the auditor excludes the effect …

… to the assessed risks of material misstatement at the assertion level provides a clear linkage between the …

… assessment of risks of material misstatement at the assertion level includes an expectation that the controls … cannot provide sufficient appropriate audit evidence at the assertion level. (Ref: Para. A20-A24) …

… detect and correct, a material misstatement in a relevant assertion, and the auditor plans to test those controls.  If …

… sufficient appropriate audit evidence related to a relevant assertion about a class of transactions, account balance or …