MATCH the Term from Column B which is closely related to the auditing term, phra

Question

MATCH the Term from Column B which is closely related to the auditing term, phrase, or organization name in Column A A B MATCH 1 Consideration of internal control Compilation of financial statements 1A = 2 Internal Revenue Service compliance audits 2A = 3 Internal Auditor dependable financial information 3A = 4 Attest Function essential element for the attest function 4A = 5 Audited Financial Statements generally accepted auditing standards 5A = 6 Quality Control guide to scope of substantive procedures 6A = 7 SEC operational audits 7A = 9B 8 Accounting services by CPA peer review 8A = 9 Consideration of internal control protection of investors 9A = 10 Independence Providing Credibility to various types of information 10A = MATCH the Term from Column B which is closely related to the auditing term, phrase, or organization name in Column A A B MATCH 1 Consideration of internal control Compilation of financial statements 1A = 2 Internal Revenue Service compliance audits 2A = 3 Internal Auditor dependable financial information 3A = 4 Attest Function essential element for the attest function 4A = 5 Audited Financial Statements generally accepted auditing standards 5A = 6 Quality Control guide to scope of substantive procedures 6A = 7 SEC operational audits 7A = 9B 8 Accounting services by CPA peer review 8A = 9 Consideration of internal control protection of investors 9A = 10 Independence Providing Credibility to various types of information 10A =

Explanation / Answer

Consideration of internal control – generally accepted auditing standards Internal Revenue Service - compliance audits Internal Auditor – operational audits Attest Function – Providing Credibility to various types of information Audited Financial Statements – dependable financial information Quality Control – peer review SEC – protection of investors Accounting services by CPA – Compilation of financial statements Consideration of internal control – guide to scope of substantive procedures Independence - essential element for the attest function

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