Question: Select each of the following terms with the appropriate attributes. No reply is used more than once.

Attributes listed below:

- Attributes to choose from:

- Creates a reasonable possibility a material misstatement will not be detected.

- Follow a transaction through the system.

- GAAP

- GAAS

- Inquire, Inspect, observe, repertory

- Inquiries, analytical procedures, observation

- Likelihood a misstatement will not be prevented or detected.

- Likelihood auditors procedures will not detect a material misstatement.

- Likelihood of misstatement assuming no controls.

- Merits attention, less than a material weakness

- Relevant assertions.

- Reporting on internal control and financial statements

- Reporting on internal control and Service providers.

- Risk tolerance of an average financial statement user.

- Substantive procedures and tests of controls.

- Tests of controls and panning

- User Auditor.

Select each of the following terms with the appropriate attributes. No reply is used more than once. Term Attributes 1. Inherent risk 2. Integrated audit 3. Further audit procedures 4. Suitable criteria 5. Control risk