Match the 1. Materiality 2. Yellow Book 3. Peer Review 4. Special Purpose Framework Cognitive Bias Compliance Testing Uniform Guidance Independence 9. Opinion Unit 10. Performance Audit a. An element of the quality control process that involves the evaluation of an audit organization's work b. A threat to rational decision-making which may weaken the value of an audit c. The culmination of Single Audit legislation that involved combining multiple OMB circulars d. An element of the auditing process that ensures that grant awards are spent according to grant criteria and only eligible beneficiaries were served using the grant award e. The point at which the magnitude of a given error would affect a financial statement user's perception of the financial condition or results of the audited entity f. The level at which materiality is established and which may increase the cost of the audit of state and local governments if the number is increased g. An engagement which has the potential to improve operational efficiency h. Another name for Generally Accepted Government Auditing Standards (GAGAS) i. A concept which may be violated in a GAGAS audit if the auditor prepares the financial statements of the client without adequate safeguards j. An alternative to generally accepted accounting principles (GAAP) that requires changes in the audit opinion letter