Match the term or terms with the related description. Each term may be used once, more than once, or not at all.

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Description 1. The auditor expresses an opinion on the fairness with which the financial statements present financial position, results of operations, and cash flows in conformity with generally accepted accounting principles. 2. The entity owns the unimpaired rights to assets, and it owes the liabili ties shown in the financial state- ments. 3. The financial statements include all assets, liabilities, equity, revenue, expenses, gains, and losses. 4. The auditor obtains an understand- ing of the internal control. 5. The auditor performs analytical pro- cedures. 6. The auditor maintains records of the procedures applied, the tests per- formed, the information obtained, and the pertinent conclusions reached in the engagement. Term a. Management assertion b. Working papers c. Auditor's overall objective d. Substantive tests e. Tests of controls f. Control risk assessment pro- cedures