9. In which of the following does the auditor provide the highest level of assurance?

a. audit

b. review

c. compilation

d. they all have the same level of assurance

10. What involves evaluations of F/S information by a study of relationships among financial and nonfinancial data?

a. tests of account balances

b. tests of disclosures

c. analytical procedures

d. tests of transactions

11. A review of account balances over time is called:

a. ratio analysis

b. trend analysis

c. vertical analysis

d. cross sectional analysis

12. Comparing client ratios to industry averages is called:

a. ratio analysis

b. trend analysis

c. vertical analysis

d. cross sectional analysis