Describe the steps in Figure 9.6. FIGURE 9.6 Flowchart of the Primarily Substantive Approach Obtain an understanding

Describe the steps in Figure 9.6.

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FIGURE 9.6 Flowchart of the Primarily Substantive Approach Obtain an understanding of relevant internal control policies and procedures-document the understanding Assess control risk at the maximum level if the evidence calls for this assessment. Assess control risk at or slightly less than the maximum level if the evidence calls for this assessment. Consider the level of control risk. If the level of control risk supports the planned level of substantive tests, or If the level of control risk does not support the planned level of substantive tests, revise the planned level of substantive tests, document the assessment of control risk, and document the revised assessment of control risk, and design the planned nature, timing, and extent of substantive tests. design the revised nature, timing, and extent of substantive tests.