M1 - Understanding the Entity and Its Environment４７ Ｑ Ｓｔａｒｔ M2 - Understanding the Control Environment and Business Processes ６４ Ｑ Ｓｔａｒｔ M3 - Identifying, Assessing, and Responding to Risk ７０ Ｑ Ｓｔａｒｔ M4 - Specific Areas of Engagement Risk and Consideration１１２ Ｑ Ｓｔａｒｔ M5 - Sufficient Appropriate Evidence ３１ Ｑ Ｓｔａｒｔ M6 - Procedures to Obtain Evidence ８７ Ｑ Ｓｔａｒｔ M7 - Sampling: Part 1 ５２ Ｑ Ｓｔａｒｔ M8 - Sampling: Part 2 ３４ Ｑ Ｓｔａｒｔ M9 - Audit Data Analytics１９ Ｑ Ｓｔａｒｔ Ｔｅｓｔ Ｙｏｕｒ Ｋｎｏｗｌｅｄｇｅ A3 (Mock & Practice Exams) １００ Ｑ Ｓｔａｒｔ
