1. Industry-Specific Considerations: Additional procedures required for specific industries (e.g., financial services, gaming)

2. Group Audit Considerations: Required when the entity is part of a larger group structure

3. IT Systems Review: Detailed IT audit procedures when significant reliance is placed on information systems

4. Related Party Procedures: Enhanced procedures when significant related party transactions exist

5. Regulatory Compliance Testing: Additional procedures for regulated entities

6. Going Concern Assessment: Enhanced procedures when going concern risks are identified

7. Fraud Risk Procedures: Additional procedures when elevated fraud risks are identified

1. Appendix A - Detailed Risk Matrix: Comprehensive risk assessment worksheet for all significant accounts

2. Appendix B - Sampling Methodology: Detailed sampling approaches and sample size calculations

3. Appendix C - Testing Programs: Detailed step-by-step testing procedures for each significant account

4. Appendix D - Timeline Schedule: Detailed project timeline with milestones and responsibilities

5. Appendix E - Budget Analysis: Detailed time and resource allocation by audit area

6. Appendix F - Prior Year Issues: List of prior year findings and follow-up procedures

7. Appendix G - Client Assistance Schedule: Detailed list of documents and information required from the client

8. Appendix H - Quality Control Checklist: Detailed quality control procedures and sign-off requirements