text: an audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated 
  An audit involves performing procedures to obtain audit evidence about the amounts and 
  disclosures in the consolidated financial statements. The procedures selected depend on the 
  financial statements. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of 
  auditors’ judgment, including the assessment of the risks of material misstatement of the 
  material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assess‑ 
  consolidated financial statements, whether due to fraud or error. In making those risk assessments, 
  ments, the auditors consider internal control relevant to the entity’s preparation and fair presentation of the consolidated 
  the auditors consider internal control relevant to the entity's preparation and fair presentation of 
  financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose 
  the consolidated financial statements in order to design audit procedures that are appropriate in the 
  of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appro‑ 
  circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's 
  priateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as 
  internal control. An audit also includes evaluating the appropriateness of accounting policies used 
  evaluating the overall presentation of the consolidated financial statements. 
  and the reasonableness of accounting estimates made by management, as well as evaluating the 
  overall presentation of the consolidated financial statements. 