Match seven of the terms (a-k) with the definitions provided below (1-7):

a. Tests of details of balances.

b. Tests of controls.

c. Substantive test of transactions.

d. Analytical procedures.

e. Transaction-related audit objectives.

f. Management assertions.

g. Balance-related audit objectives.

h. Irregularity

i. Illegal act

j. Error

k. Management fraud

__________1. An intentional misstatement of financial statements.

__________2. A set of six audit objectives the auditor must meet, including timing, posting and summarization, and accuracy

__________3. Implied or expressed representations made by the client about classes of transactions and related accounts in the financial statements

__________4. Audit procedures designed to test for monetary errors and irregularities in the ending balances of balance sheet and income statement accounts

__________5. A set of nine audit objectives the auditor must meet, including detail tie- in, rights and obligations, and presentation and disclosure.

__________6. Audit procedures designed to test the effectiveness of control policies and procedures in support of a reduced assessed control risk

__________7. Use of comparisons and relationships to determine whether account balances or other data appear reasonable.