1.What are the relevant key considerations in determining what additional audit evidence to obtain about controls operating during the roll-forward period?

2.What are the relevant key considerations in determining if confirmations are required to be used in a financial statement audit? If so, under what circumstances should they be used? If used, what are the steps?

3.What are the relevant key considerations when evaluating the severity of a

deficiency in a control that directly addresses a risk of material

misstatement?