Assessing Contad Obtain Understanding of Internal control Design and perform Tests of control Assess control risk Decide pdr and Substantive test Arens, Loebbecke; Auditing, 8/EArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Assess Control Risk Decide PDR and Substantive Test Design and Perform Tests of Control Obtain Understanding of Internal Control