Match terms A-K with sentences 1-7.

Terms: A. Tests of detail of balances B. Tests of controls C. Substantive tests of transactions D. Analytical procedures E. Transaction-related audit objectives F. Management assertions G. Balance-related audit objectives H. Fraud 1. Illegal act J. Error K. Management fraud Definitions: 1. An intentional misstatement of the financial statements. 2. A set of six audit objectives the auditor must meet, including timing, posting and summarisation, and accuracy. 3. Implied or expressed representations made by the client about classes of transactions, account balances, and disclosures in the financial statements. 4. Audit procedures testing for monetary misstatements to determine whether the balance-related audit objectives have been satisfied for each significant account balance. 5. Set of nine audit objectives the auditor must meet, including completeness, detail tie-in, and rights and obligations. 6. Audit procedures designed to test the effectiveness of control policies and procedures. 7. Use of comparisons and relationships to assess whether account balances or other data appears reasonable