## Further Audit Procedures — Overview
After completing Risk Assessment Procedures (RAP), the auditor designs and performs Further Audit Procedures. These fall into two branches:
| Branch | Purpose |
|---|---|
| (A) Test of Controls (TOC) | Tests whether internal controls are operating effectively |
| (B) Substantive Procedures | Directly detects material misstatements in assertions |
### Risk-Based Approach
The auditor follows a Risk-Based Approach:
```
RAP Stage → Identify High Risk / ROMM → Design Further Audit Procedures
```
High assessed Risk of Material Misstatement (ROMM) drives the nature, timing, and extent of further procedures.
### Audit Procedures Available at RAP Stage
These are the tools the auditor can use:
| Procedure | Description |
|---|---|
| Inquiry | Asking relevant personnel |
| Inspection | Examining records or documents |
| Observation | Watching a process being performed |
| Analytical Procedures | Evaluating plausibility of financial data |
| Recalculation | Checking mathematical accuracy |
| Reperformance | Independently re-executing a procedure |
| External Confirmation | Obtaining representations from third parties |
> SA 330 governs the auditor's responses to assessed risks — it prescribes how the auditor must link assessed risk to further procedures.