How does the auditor use information obtained from the control risk assessment and testing of controls to plan audit procedures?

The auditor uses the control risk assessments and the results of tests of controls to determine

$($A$)$ whether the computer$-$performed controls correctly process the test data. The auditor links the control risk assessments at the transaction level to the balance$-$related audit objectid $5$ for the accounts affected by the transaction cycles.

The auditor uses the control risk assessments and the results of tests of controls to determine the most significant difference in the assessment of control risk for integrated audits versus financial

B statement$-$only audits. The auditor links the control risk assessments at the transaction level to the balance$-$related audit objectives for the accounts affected by the transaction cycles, and also to the presentation and disclosure audit objectives.