For an audit, primary objective of procedures performed to obtain an understanding of internal control is for obtaining the knowledge necessary for audit planning.
And when satisfying obligations to understand the entity and its environment, an auditor would obtain the sufficient understanding of the design and implementation of all control activities relevant to the entity's accounting systems and financial reporting systems. On a related note, assessing control risk below the maximum level most likely would involve identifying specific control activities relevant to specific assertions. cc: Audit
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