1._____AICPA Professional Standards require auditors to document their understanding of major transaction cycles by preparing detailed flowcharts that identify the origination, processing, and final disposition of the "key" accounting documents involved.

2._____AICPA Professional Standards require auditors to detect all existing material weaknesses, but not all significant deficiencies, in a nonissuer's internal control over financial reporting.

3._____The phrase "application system acquisition, development, and maintenance" is a category of general controls associated with an entity's IT system.

4._____The auditor's substantive procedures consist of tests of control and tests of details.

5._____A primary advantage of probability-proportionate-to-size (PPS) sampling is that it usually requires a smaller sample size than classical sampling techniques when few differences are expected between the relevant audit values and book values.