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Match #1 (5 points)
Match five of the terms (a-h) with the definitions provided below (1-5):
a. audit documentation
b. audit procedures
c. audit objectives
d. analytical procedures
e. budgets
f. reliability of evidence
g. sufficiency of evidence
h. persuasiveness of evidence
________ 1. use of comparisons and relationships to assess the reasonableness of account balances
________ 2. detailed instructions for the collection of a type of audit evidence
________ 3. the degree to which evidence can be considered believable or trustworthy
________ 4. contains all the information that the auditor considers necessary to conduct an adequate audit and to provide support for the audit report
________ 5. this is determined by the amount of evidence obtained
Answer & Explanation
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