[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-25105-105":3,"detail-sidebar-cat-0-en-105":64,"doc-detail-25105-en":114},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":56,"head_meta":59,"extra_data":61,"updated_unix":63},105,"en","aa-knowledge-based-questions-notes-collective-1","AA Knowledge Based Questions Notes Collective 1","","These notes compile knowledge-based audit questions and model explanations grounded in relevant International Standards on Auditing. They cover why risk assessment at the planning stage is essential, including how it improves understanding of the entity, directs attention to high-risk areas, drives the audit strategy and detailed plan, and supports allocating appropriately skilled audit staff. The notes also address indicators for determining whether internal control deficiencies are significant, factors an external auditor evaluates before relying on internal audit work, and the purpose and procedures for obtaining written representations as audit evidence from management and, where appropriate, those charged with governance.",{"@graph":14,"@context":55},[15,34],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/exam/","Exam",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/aa-knowledge-based-questions-notes-collective-1/25105/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/aa-knowledge-based-questions-notes-collective-1/25105.png","ImageObject",300,407,{"name":42,"@type":43},"Olivia Brown","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-18","2026-05-07",true,{"@type":52,"interactionType":53,"userInteractionCount":22},"InteractionCounter",{"@type":54},"ViewAction","https://schema.org",{"og:url":57,"og:type":58,"og:title":10,"og:site_name":45,"og:description":12},"https://docshare.wps.com/document/aa-knowledge-based-questions-notes-collective-1/25105","article",{"robots":60,"canonical":57},"index,follow",{"doc_id":62,"site_id":7},25105,1778190902,{"code":4,"msg":65,"data":66},"success",[67,71,75,78,83,88,93,98,103,106,110],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":68,"show_sort_weight":69,"slug":70},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":72,"show_sort_weight":73,"slug":74},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":76,"slug":77},70,"exam",{"id":79,"doc_module":4,"doc_module_name":25,"category_name":80,"show_sort_weight":81,"slug":82},5,"Comic",60,"comic",{"id":84,"doc_module":4,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},6,"Technology",50,"technology",{"id":89,"doc_module":4,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},7,"Healthcare",40,"healthcare",{"id":94,"doc_module":4,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},8,"Research & Report",30,"research-report",{"id":99,"doc_module":4,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},9,"Religion & Spirituality",20,"religion-spirituality",{"id":101,"doc_module":4,"doc_module_name":25,"category_name":104,"show_sort_weight":101,"slug":105},"World Cup","world-cup",{"id":107,"doc_module":4,"doc_module_name":25,"category_name":108,"show_sort_weight":107,"slug":109},10,"Lifestyle","lifestyle",{"id":111,"doc_module":4,"doc_module_name":25,"category_name":112,"show_sort_weight":79,"slug":113},19,"General","general",{"code":4,"msg":65,"data":115},{"doc_id":62,"user_id":116,"nickname":42,"user_avatar":117,"doc_module":4,"category_id":33,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":11,"file_id":118,"file_url":119,"file_type":120,"file_size":121,"view_count":22,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":122,"language":123,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":11,"faqs":11,"seo_title":124,"seo_description":12,"update_tm":63,"read_time":125},16904993612988,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","cbCaio35wGb6m3R7","https://ap.wps.com/l/cbCaio35wGb6m3R7","pdf",1104838,27,"English","AA Knowledge Based Questions Notes Collective 1 | PDF",68]