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1. Industry-Specific Risk Factors: Additional risk considerations specific to the client's industry, used when the client operates in a specialized sector

2. IT Systems Assessment: Detailed evaluation of IT systems and related risks, required for entities with complex IT environments

3. Regulatory Compliance Assessment: Specific section for regulated entities (e.g., financial institutions) subject to FINMA oversight

4. Group Audit Considerations: Additional section required for entities with multiple components or subsidiaries

5. Previous Audit Findings: Analysis of previous audit issues and their current status, included for recurring audit clients

6. ESG Risk Assessment: Environmental, Social, and Governance risk evaluation, included for entities with significant ESG impacts or reporting requirements

1. Schedule A: Risk Assessment Methodology: Detailed description of risk assessment approach and scoring criteria

2. Schedule B: Control Testing Plan: Detailed plan for testing key controls identified during risk assessment

3. Schedule C: Risk Register: Comprehensive list of all identified risks with detailed descriptions and rankings

4. Schedule D: Entity Overview: Detailed information about the entity's structure, operations, and key personnel

5. Appendix 1: Risk Assessment Questionnaires: Completed risk assessment questionnaires and checklists

6. Appendix 2: Process Flowcharts: Key business process flowcharts identifying control points and risks

7. Appendix 3: Previous Audit Reports: Relevant excerpts from previous audit reports and follow-up status

8. Appendix 4: Risk Matrix Templates: Blank and completed risk assessment matrices