... makes, and the way the entity is structured and financed C management's selection and use of accounting policies, including any changes in these policies D management's objectives and strategies and ... by A gaining an understanding of the company and its management, including the company's financial controls B gaining an understanding of the company's industry, including the company's competition ... management makes, and the way the entity is structured and financed C management's selection and use of accounting policies, including any changes in these policies D management's objectives and...