ocr: GENERAL FIAM-SPECIFIC BUSINESS Assess inherent risk for an account KNOWLEDGE KNOWLEDGE "Evaluate error potential Assessments of firm Firm characteristics characteristic Assess qualitative error potential error potential Events that have occurred Generate and compare Firm model expected to actual balance *Explain expectation Historical financial Relationships failures statement data among firm elements Check historic data variability General background data Economic events Search for potential explanatory events Incentives Classify evidence by expected or actual balance Summarize results "Proce ...
