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Science220 Science220
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A year ago
Match seven of the terms (a-k) with the definitions provided below (1-7):

a.tests of details of balances
b.tests of controls
c.substantive tests of transactions
d.analytical procedures
e.transaction-related audit objectives
f.management assertions
g.balance-related audit objectives
h.fraud
i.illegal act
j.error
k.management fraud
________ 1. an intentional misstatement of the financial statements

________ 2. a set of six audit objectives the auditor must meet, including timing, posting and summarization, and accuracy

________ 3. implied or expressed representations made by the client about classes of transactions, account balances and disclosures in the financial statements

________ 4. audit procedures testing for monetary misstatements to determine whether the balance-related audit objectives have been satisfied for each significant account balance

________ 5. a set of nine audit objectives the auditor must meet, including completeness, detail tie-in, and rights and obligations

________ 6. audit procedures designed to test the effectiveness of control policies and procedures

________ 7. use of comparisons and relationships to assess whether account balances or other data appears reasonable
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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kuteemekuteeme
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A year ago
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