Select the term that matches with the appropriate description. No reply is used more than once.

Terms:

PCAOB

Quality control policies

IAASB

Inspections

IFAC

KAMs

CAMS

Financial reporting framework

Professional skepticism

Fraud

Description:

A worldwide organization of national accounting bodies.

Absolute mind belief.

Criteria used to determine, measurement, recognition, representation and disclosure of material items.

Established by the Sarbanes-Oxley Act of 2002.

Intentional misstatement.

Internal Federal Auditing Committee

International Accounting and Administrative Standards Board

Issues international standards on auditing.

Materiality measurement system.

Matters involving especially challenging, subjective, or complex auditor judgment.

Matters of most significant in the audit of the financial statements.

Perfect audit report.

Questioning mind

Requirement for all CPA firms with issuer clients.

The subject of a peer review.

Unintentional misstatement.