INSTRUCTIONS

$1$

This practice aid is intended to help auditors document the results of their assessment of an entity's internal control while meeting the requirements of AU$-$C$,$section $230,$ Audl Documentation and AU$-$C section $315,$ Understanding the Entity and its Environment and Assesting the Risks of Material Misstatement. This publication is an other auding publication as defined in AU$-$C section $200,$ Overal Obfectives of the Independent Auditor and the Conduct of an Audi in Accordance With Generally Accepted Acdifing Standards $($AICPA$,$ Professional Standards$).$ Other auding publicalions have no authoritative status; however, they may help you, as an audior, understand and apply certain auditing standards.

$2$

In applying the auding guidance included in an other auditing publication, the audior should, exercising professional judgment, assess the relevance and appropriateness of such guidance to the circumstances of the audit. The auditing guidance in this document has been reviewed by the AICPA Audi and Athest Standards stall and published by the AICPA and is presumed to be acpropriate. This document has not been approved, disapproved, or otherwise acted on by any senior lechrical committee of the AICPA.