Please match these terms with the definitions listed below. ______ 1. Auditing ______ 2. Attestation Service ______ 3. Audit Report ______ 4. Auditing ______ 5. Material Misstatement ______ 6. Ethical dilemma ______ 7. Independence in Appearance ______ 8. Audit Risk ______ 9. Management Assertions ______ 10. Audit Program ______ 11. Audit Procedure ______ 12. Vouching ______ 13. Audit Strategy ______ 14. Engagement Letter ______ 15. Engagement Risk ______ 16. Tolerable Misstatement ______ 17. Internal Control ______ 18. Walkthrough ______ 19. Monitoring ______ 20. Management Letter A. A situation in which a decision must be made about the appropriate behavior. B. An agreement between the auditor and client as to the terms for the audit and related services. C. An independent professional service that improves the quality of information for decision makers. D. The materiality allocated to any given account balance used in audit planning. E. The overall approach to the audit that considers the nature of the client, risk of significant misstatements, and other factors such as the number of client locations and past effectiveness of client controls. F. A type of assurance service in which a report is issued about the reliability of an assertion that is the responsibility of another party. G. Detailed instruction for the collection of a type of audit evidence. H. The risk that the auditor will conclude that the financial statements are fairly stated and an unqualified opinion issued when , in fact, they are materially misstated. I. A misstatement in the financial statements, knowledge of which would affect a decision of a reasonable user of the statements. J. The risk that the auditor or audit firm will suffer harm because of a client relationship. K. An optional letter written by the auditor to a clients management containing the auditors recommendations for improving any aspect of the clients business. L. The communication of audit findings to users. M. Implied or expressed representations by management about classes of transactions, related account balances, and presentation and disclosures in the financial statements. N. The auditors ability to maintain an unbiased viewpoint in the eyes of others. O. The use of documentation to support recorded transactions or amounts. P. A process designed to provide reasonable assurance regarding the achievement of managements objectives. Q. The accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria. R. List of audit procedures for the audit; may include sample sizes, items to select, and the timing of the tests. S. Managements ongoing and periodic assessment of the quality of internal control performance to determine that controls are operating as intended. T. The tracing of selected transactions through the accounting system to determine that controls are in place.