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Match six of the terms (a-h) with the definitions provided below (N.B.: Use a.-h. items only once): - A. B. C. D. E. F. G.

Match six of the terms (a-h) with the definitions provided below (N.B.: Use a.-h. items only once):

- A. B. C. D. E. F. G. H.

A measure of the risk that audit evidence for a segment will fail to detect misstatements exceeding a tolerable amount, should such misstatements exist.

- A. B. C. D. E. F. G. H.

The risk that the auditor or audit firm will suffer harm because of an audit engagement, even though the audit report rendered for the client was correct.

- A. B. C. D. E. F. G. H.

A measure of the auditor's assessment of the likelihood that misstatements exceeding a tolerable amount in a segment will not be prevented or detected by the client's internal controls.

- A. B. C. D. E. F. G. H.

A measure of how much risk the auditor is willing to accept that the financial statements may be materially misstated after the audit is completed and an unqualified audit opinion has been issued.

- A. B. C. D. E. F. G. H.

The materiality allocated to any given account balance.

- A. B. C. D. E. F. G. H.

The planning estimate of the maximum amount by which the auditor believes that the statements could be misstated and still not affect the decisions of reasonable users.

A.

Acceptable audit risk

B.

Engagement risk

C.

Performance materiality

D.

Preliminary judgment about materiality

E.

Control risk

F.

Planned detection risk

G.

Inherent risk

H.

Audit assurance

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