In planning examination-level attestation engagements, auditors should obtain a sufficient understanding of internal control that is material to the subject matter or assertion to plan the engagement and design procedures to achieve the objectives of the attestation engagement.
Auditors should sufficiently learn the subject being audited before determining audit procedures.
mnli hypothesis: Auditors should sufficiently learn the subject being audited before determining audit procedures. premise: In planning examination-level attestation engagements, auditors should obtain a sufficient understanding of internal control that is material to the subject matter or assertion to plan the engagement and design procedures to achieve the objectives of the attestation engagement.