... (Describe the brief explanation of findings and link it to next template which showed the next Appendix ) WP Ref. 8 In determining the use of CAAT’s were the following factors considered: ... preliminary assessment of control risk, in conjunction with the assessment of inherent risk, considered in developing the audit approach? Par. 3.1.4 (e) ISA 400 par. 10 F INFORMATION ... Staffing, timing and cost. This is trial versionwww.adultpdf.com A Handbook 209 INTOSAI Ref. ISA /ISSAI Ref. YESNO N/A Comments (Describe the brief explanation of findings...