Determining the audit approach

1. [Current issues and further resources](https://library.croneri.co.uk/cch_uk/ampla/am9-13)

1.1. Further resources

2. [Designing and performing procedures](https://library.croneri.co.uk/cch_uk/ampla/am9-10)

3. [Documentation](https://library.croneri.co.uk/cch_uk/ampla/am9-11)

4. [Prior periods](https://library.croneri.co.uk/cch_uk/ampla/am9-9)

5. [Interim audits](https://library.croneri.co.uk/cch_uk/ampla/am9-7)

6. [External confirmations](https://library.croneri.co.uk/cch_uk/ampla/am9-6)

6.1. Negative and positive confirmations

7. [Scope and definitions](https://library.croneri.co.uk/cch_uk/ampla/am9-0a)

7.1. Definitions

7.2. Scope

8. [Quick overview](https://library.croneri.co.uk/cch_uk/ampla/am9-0)

9. [General approach considerations](https://library.croneri.co.uk/cch_uk/ampla/am9-1)

9.1. Nature of procedures

9.2. Timing of procedures

9.3. Extent of procedures

10. [Response to risk](https://library.croneri.co.uk/cch_uk/ampla/am9-0b)

11. [Response to financial statement level risk](https://library.croneri.co.uk/cch_uk/ampla/am9-2)

12. [Response to assertion level risk](https://library.croneri.co.uk/cch_uk/ampla/am9-3)

13. [Management override of controls](https://library.croneri.co.uk/cch_uk/ampla/am9-5)

14. [Material areas](https://library.croneri.co.uk/cch_uk/ampla/am9-8)

14.1. Stocktakes

15. [Significant risks](https://library.croneri.co.uk/cch_uk/ampla/am9-4)

15.1. Revenue