Match Seven of the Terms (A-K) with the Definitions Provided

question 93

Short Answer

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.

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Definitions:

Encoding

The process of converting information into a particular form or code, often for storage, transmission, or processing within computational or biological systems.

Implicit Memory

A type of memory that allows individuals to perform tasks without conscious awareness of these previous experiences.

Nondeclarative Memory

A type of long-term memory that doesn't require conscious thought and includes procedural memory, like skills and habits.

Sensory Memory

The shortest-term element of memory, responsible for holding sensory information less than a second after an item is perceived.