Identifying risks helps auditor determine appropriate types and amount of evidence needed to satisfy the judgement of stated f/s. Look for potential risk for material misstatement. Knowledge of industry, business and operating procedures will help complete assessment. Detailed instruction for collection of particular type of audit evidence that is obtained during audit. What is being done, how it is being done and when. The number of items sampled is made by auditor. After sample size determined must figure out what needs to be tested. Sampling method and size would need to be assessed by audit manager or partner. Select a week and examine first n amounts. Select n amount of the largest items key items. Select that will have most likely error. Can be before accounting period or after it ends. Normally completed 1-3 months after year end. Detailed instructions for entire collection of evidence for an audit. Audit program for each part of the audit a/r sales.