Audit procedures

Please see my advice on this related post https://opentuition.com/topic/audit-evidence-31

See at the top of page 53 of the notes: The audit plan describes the nature, timing and extent of: ? Risk assessment procedures (ISA 315 Identifying and Assessing the Risks of Material Misstatement) [1] ? Further audit procedures at the assertion level (ISA 330 The Auditor’s Response to Assessed Risks) [2] [1] includes but is not limited to analytical procedures (see s.3.2 on page 54) [2] = TOC + substantive procedures (including substantive analytical procedures) I think your query has arisen because I presume the technical article you are referring to is "Part 4 – Audit procedures" - which focuses on [2]. I would say, looking at the article that a distinction between AAA and AA is that AAA answers tend not to refer to the assertions - whereas the AA examiner wanted assertions. For example (copied from AAA article): "Review any decommissioning agreements to confirm estimate of useful life of the assets and date of decommissioning"