Match the following terms and descriptions.
(1) _____ management assertion
(2) _____appropriate
(3) _____design and operating
(4) _____negligence
(5) _____material
(6) _____entity level
(7) _____professional skepticism
A. Making a judgment error does not necessarily indicate this as long as the auditor uses due professional care
B. Presentation and disclosure
C. Having an objective viewpoint and a questioning mind
D. Would make a difference in the judgment of a decision maker
E. ICFR effectiveness
F. Competent
G. ICFR across the entire organization