****please use USA GAAP accounting standards in the United States

What are the key considerations when evaluating the design of internal controls in conjunction with a financial statement audit? What are the key considerations when testing of the operating effectiveness of internal controls in conjunction with a financial statement audit? What are the key considerations in determining what additional audit evidence to obtain about controls operating during the roll-forward period? What are the key considerations when evaluating the severity of a deficiency in a control that directly addresses a risk of material misstatement?