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1. Industry-Specific Risk Considerations: To be included when the entity operates in a specialized industry with unique risk factors (e.g., banking, insurance, or regulated industries)

2. Group Audit Considerations: Required when the entity is part of a group structure requiring consolidated audit procedures

3. IT Systems and Cyber Risk Assessment: Detailed section for entities with complex IT systems or significant digital operations

4. Fraud Risk Assessment: Expanded section when specific fraud risks are identified or in high-risk industries

5. Regulatory Compliance Assessment: For entities subject to specific regulatory requirements or oversight

6. Going Concern Considerations: Required when there are indicators of going concern issues

1. Schedule A: Risk Assessment Matrix: Detailed matrix showing risk identification, assessment, and scoring for all identified risks

2. Schedule B: Control Testing Plan: Detailed plan for testing key controls identified during risk assessment

3. Schedule C: Team Structure and Responsibilities: Detailed breakdown of audit team members, their roles, and responsibilities

4. Appendix 1: Risk Assessment Questionnaires: Completed risk assessment questionnaires and checklists

5. Appendix 2: Entity's Organizational Structure: Detailed organizational charts and key personnel information

6. Appendix 3: Previous Audit Findings: Summary of relevant findings from previous audits and their current status

7. Appendix 4: Key Process Flowcharts: Flowcharts and documentation of key business processes relevant to risk assessment