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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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