Question
For each of the descriptions in Column A, match the correct word or words from Column B Column A __1. Changes across two or more
For each of the descriptions in Column A, match the correct word or words from Column B
Column A
__1. Changes across two or more years
__2. A wide range of evidence - gathering activity that
occurs before year-end
__3. Chain of evidence found at an audit client
__4. Procedures performed that rely on relationships
among account balances and/or relevant
nonfinancial data
__5. Financial statement amounts expressed as
proportions of a base
Column B
A. Analytical procedures
B. Year-end audit work
C. Audit trail
D. Horizontal analysis
E. Vertical analysis
F. Interim audit work
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