What is a custom element and when do we use them?

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1) A custom element is loaded from Crowe's standard document library (SDL) ; we use them to create our basic audit procedures for key accounts.

2) A custom element is loaded from Crowe's standard document library (SDL) ; we use them when testing non-key accounts or when a risk is not addressed sufficiently under the basic elements

3) A custom element is a specific procedure determined by the engagement team; we use them when testing non-key accounts or when a risk is not addressed sufficiently under the basic elements.

4) A custom element is a specific procedure determined by the engagement team; we use them to create our basic audit procedures for key accounts.