Linkage View

A critical and required step in audit planning is to make sure that you respond clearly and adequately to identified risks at the relevant assertion level.
  • It's important that you review your audit programs carefully, focusing on your audit response by assertion.
  • Use
    Linkage View
    to view both your identified risks and your audit response by assertion and tailor your audit program.
    note
    Linkage View also displays and documents the linkage between your identified risks and your selected audit steps, as required by auditing standards.
An auditor’s response to an identified risk consists of a combination of audit procedures—there typically isn't a 1-to-1 relationship between an identified risk and a single audit step.