Question #2: (10 Points) 2-1) International auditing standards and AICPA auditing standards classify management assertions into three categories, Define what is meant by a management assertion about financial statements. Identify the three broad categories of management assertions? 2-2) Give four examples for physical examination in auditing financial statements? 2-3) Define Analytical procedures? Give two example of analytical procedures about financial statements audit? 2-4) List four audit evidence types with examples that have a moderate cost in performing audit process?