ISA 315 Identifying and assessing the risks of material misstatement requires the auditor to carry out risk assessment procedures to identify the possibility of material misstatement in the financial...

ISA 315 Identifying and assessing the risks of material misstatement requires the auditor to carry out

risk assessment procedures to identify the possibility of material misstatement in the financial statements.
Required:
List three activities that the auditor can perform to help gain an understanding of the entity being audited

and so identify the possibility of material misstatements.