Understanding the entity
The B200 Understanding the entity and its environment form helps the auditor obtain an understanding of the entity and its environment as well as identify possible sources of risk. Based on the responses you select for procedures in B200, extra worksheets and checklists become available in the Documents page and for you to complete.
If you have selected High online collaboration in the A100 Optimizer checklist, the B200Q Understanding the entity and its environment - Query query becomes available. Use this document to request important information about the entity. Client responses provided in this query can help you better understand the entity (and its environment) and identify possible sources of risk.
Refer to Collect information from the client for information on how to send a query.
Use the B300 Understanding of the entity's controls form to document the auditor's understanding of the entity's internal controls.