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Scope

Technical Alert

Definitions of Terms

Objective of AU-C Section 315

Overview

Requirements

Step 1. Perform Risk Assessment Procedures

Step 2. Identification of Significant Risks

Step 3. Assessing the Risk of Material Misstatement

Documentation

Examples of Matters to Consider When Obtaining an Understanding of the Entity and Its Environment

The Economy

The Client’s Industry

The Client’s Business: New Client

The Client’s Business: Continuing Client

Using a Risk-Based, Top-Down Approach to Evaluate Internal Control

Effect of IT on Internal Control

AU-C 315 Illustrations