1. A set of audit procedures prepared to test assertions for a component of the financial statements is audit program usually referred to as an 2. The direction of testing accounting records from the journals back to the source documents is known BS 3. The analysis of plausible relationships (trends, ratio, and reasonableness) is referred to as 4. An external represents audit evidence obtained as a direct written response to the auditor from a third party, either in paper form or by electronic or other medium 5 may include checking the mathematical accuracy of information