Each auditing term (or organizational name) in Column 1 below bears a close relationship to  a term in Column 2.

Identify the most closely related terms in Columns 1 and 2. Organize your answer in a two column format by copying the numbers and terms in Column 1 as given. Then, rearrange the sequence of terms in Column 2 so that each line of your schedule will contain two closely related terms.

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Column 1 1. Quality control 2. Operational audit 3. Internal control 4. Government Accountability Office 5. Disclosure 6. Critical characteristic that must be maintained by the accounting profession 7. Public Company Accounting Oversight Board 8. Securities and Exchange Commission 9. Audited financial statements 10. Compilation of financial statements Column 2 a. Regulation of auditors of public companies b. Opinion c. Material information d. Credibility e. Peer review f. Registration statement g. Accounting service h. Measurement of effectiveness and efficiency of a unit of an organization i. Basis for sampling and testing j. Auditing staff reporting to Congress