Can you list the procedures and methods you can use to acquire the knowledge and understanding of a business?

They are as follows; 

1. To obtain the internal manual of the company and to read the internal regulations for better understanding
2. To read the last reports of the Board of directors about the company
3. To read the last reports made by the external auditors
4. To read the  internal reports made by the internal auditors and other divisions
5. To Set  many  meetings with the heads and the key-persons into different departments

Understanding the whole company is important for the auditor during audit work. _Drieenhuizen, simunic ,Non financial information is an important source that the auditor should consider during the decision about the materiality level. _An auditor started work the audit process by focusing on the financial statements, but now,he starts the audit procedures by acquiring knowledge about the company's businesses risks _The auditor needs to identify all businesses risks in the company