... transactionscorrespondencepersonnel informationcustomer and vendor informationentity objectives and standards procedure manualsinformation about external events, activities and conditionsInput for Information ... statements, including significant accounting estimates and disclosuresObtain an understanding of the information system and the related business processes relevant to financial reporting in the ... captures events and conditions, other than transactions, that are significant to the financial statements.The financial reporting process used to prepare the entity's financial statements,...