Match seven of the terms (a-k) with the definitions provided below (1-7):
| a. | tests of details of balances |
| c. | substantive tests of transactions |
| e. | transaction-related audit objectives |
| g. | balance-related audit objectives |
________ 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
Inflated Phrases Compared with Concise Terms Cont
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