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.
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.