In the 'Identify and relate risks, including significant risks and risks of material misstatements due to fraud, to assertions' task in EY Canvas, we create risks for each risk of material misstatement identified and relate the risk to the relevant assertion(s).
• For significant risks including risks of material misstatement due to fraud, we
 document our response to the risk of material misstatement and relate the risk to
 the relevant what can go wrong (WCGW)