Match each of the descriptions with the term or phrase it best reflects.

$\backslash$table$[[,$Description,Term or Phrase$],[1.,$An assessment of whether financial statements follow GAAP.,$],[2.,$Amount a business earns in excess of all expenses and costs associated with its sales and revenues.,$],[3.,$A group that sets accounting principles in the United States.,$],[4.,$Accounting professionals who provide services to many clients.,$],[5.,$Principles that determine whether an action is right or wrong.,$]]$