As part of the AICPA’s enhancing audit quality initiative, the AICPA has started to create forms and templates firms can use to document their considerations in areas where deficiencies have been found. The AICPA recently released a risk assessment template that assists firms with proper documentation and consideration of the risk assessment suite. It even includes videos! The template can be found at:  https://www.aicpa.org/interestareas/frc/auditattest/riskassessment.html