. The following are key terms in Chapter 11 that relate to auditing of governmental and not-for-profit organizations:

A. Attestation engagement B. Generally accepted auditing standards (GAAS) C. Opinion units D. Materiality E. Financial audit F. Generally accepted government auditing standards (GAGAS) G. Performance audits For each of the following definitions, indicate the key term from the list above that best matches by placing the appropriate letter in the blank space next to the definition.

_____ 1. A process that culminates in an opinion that financial statements present fairly an entitys financial position and results of operations in conformity with GAAP _____ 2. An auditors judgment as to the level at which the quantitative or qualitative effects of misstatements will have a significant impact on users evaluations _____ 3. Standards prescribed by the AICPA to provide guidance for planning, conducting, and reporting on audits by CPAs _____ 4. Professional services related to internal control, compliance, MD&A presentation, allowability and reasonableness of proposed contract amounts, final contract costs, and reliability of performance measures _____ 5. Units of the government on which the auditor expresses an opinion (e.g., governmental activities, each major governmental fund, etc.)