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Audit Linkage Based on Risk Assessment

Audit linkage allows you to properly design and document your audit work. The basis of audit linkage is risk assessment. So auditors perform risk assessment procedures such as preliminary analytics and internal control walkthroughs to determine where the risks of material misstatements are. Then they bring the identified risks of material misstatement onto the risk assessment summary form. From there, they link the risks to the audit responses. By doing so, they can ensure that audit responses are appropriate in light of identified audit risks. A lack of audit linkage is a common peer review deficiency, so it's important that audit firms properly understand linkage and that they document that linkage. 0:00 Introduction to audit linkage 0:34 Background to linkage: risk assessment procedures 1:25 Preliminary analytics 1:54 Internal control walkthroughs 2:52 Brings risks together on risk assessment summary form 3:35 Ready for audit linkage 4:00 Create audit responses 4:10 Receivables example 4:42 Document linkage on risk assessment summary form 4:48 Document linkage on audit program 5:20 Aligning the risk assessment form assertions with the audit program assertions 6:02 Linkage to detailed audit workpapers 6:44 Overview of audit linkage 8:12 Summary comments #CPAHallTalk