The SAS requires you to make inquiries of the audit committee (even if it is not active), internal audit personnel (if applicable) and others about the existence or suspicion of fraud and to inquire as to each individual's views about the risks of fraud.
99 requires you to consider other information that may be helpful in identifying the risks of material misstatement due to fraud.
99 requires you to consider management's selection and application of significant accounting principles as part of your overall response to the risks of material misstatement.
99 requires you to incorporate an element of unpredictability into your procedures from year to year, and it provides tips for implementing this requirement.
99 requires you to perform certain tasks to address the risk of management override of internal control.